Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT
2 years, 2 months ago

Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight value, which includes the ocean freight element.The appellant has paid custom duty on CIF value, which includes ocean freight, according to the. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight value, which includes the ocean freight element. The appellant has paid custom duty on CIF value, which includes ocean freight, according to the single bench of Anil Choudhary. The appellant had paid the IGST on ocean freight and demanded service tax on the ocean freight under the Reverse Charge Mechanism, alleging that the Bills of Entry had been filed on 22/05/2017 and 14/06/2017.

Tax Ocean Customs Service Freight Demand Paid Stat Cif Appellant Service Tax Ocean Freight Cif Value Custom Duty Service Tax Demand  rcm  demand  appellant  value  ocean  cant  freight  includes  cif  service  sustained  tax  paid  cestat

History of this topic

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
5 days ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT
6 months, 3 weeks ago

Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be no service tax on the freight margin recovered by the applicant from the customer.The bench of Somesh Arora and C.L. The department has demanded a service tax under the …

CESTAT Cases Quarterly Digest 2024
8 months, 2 weeks ago

CESTAT Cases Quarterly Digest 2024

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT
8 months, 4 weeks ago

Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the handling of containers cannot be covered under the taxable activity of cargo handling.The bench for Rachna Gupta and Hemambika R. Priya has observed that, as per the dictionary, cargo also means goods carried on a ship, aircraft, or motor vehicle. The Delhi Bench of Customs, …

Service Tax Not Liable To Be Paid On Ocean Freight/Sea Transportation Services: Bombay High Court
9 months, 2 weeks ago

Service Tax Not Liable To Be Paid On Ocean Freight/Sea Transportation Services: Bombay High Court

Live Law  

The Bombay High Court has held that service tax is not liable to be paid on ocean freight or sea transportation services.The bench of Justice G. S. Kulkarni and Justice Firdosh P. Pooniwalla has relied on the decision of the Gujarat High Court in the case of SAL Steel Ltd. vs.. Union of India, in which it was held that …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
10 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT
1 year, 6 months ago

Excess Service Tax Paid Can Be Adjusted Towards Service Tax Liability For The Succeeding Month Or Quarter: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that excess service tax paid can be adjusted towards service tax liability for the succeeding month or quarter.The bench of Justice Dilip Gupta and P. Anjani Kumar has observed that the mistake of short or excess payment has occurred due to the newly introduced. The Delhi …

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT
1 year, 6 months ago

Demand Under Service Tax On RCM, Has To Be Worked Out And Calculated Transaction-Wise And Invoice-Wise: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT
1 year, 8 months ago

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that service tax under the Reverse Charge Mechanism is not payable by the company if personal property is rented out by the directors to the company.The bench of Justice Dilip Gupta and P. V. Subba Rao has noted that the Commissioner assumed that. Therefore, the Commissioner …

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
2 years, 2 months ago

Tax Cases Weekly Round-Up: 16 October To 22 October, 2022

Live Law  

Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. Case Title : Assistant Commissioner of Income Tax vs Ahmedabad Urban Development Authority and connected cases Citation : 2022 …

Gujarat High Court Directs CBIC To Refund IGST On Ocean Freight
2 years, 4 months ago

Gujarat High Court Directs CBIC To Refund IGST On Ocean Freight

Live Law  

The Gujarat High Court has directed the Central Board of Indirect Taxes and Customs to refund the Integrated Goods and Service Tax on ocean freight within six weeks along with the statutory rate of interest. The Gujarat High Court, in response to a writ case filed by Mohit Minerals Private Limited, ruled that the announcements placing the tax under the …

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
2 years, 6 months ago

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi

Live Law  

The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. Subba Rao, held that since Rule 5 of the Service Tax Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union of India versus Intercontinental Consultants and Technocrats Pvt. The …

Separate IGST On Indian Importers For Ocean Freight Against Concept Of "Composite Supply", Violates Section 8 CGST Act : Supreme Court
2 years, 7 months ago

Separate IGST On Indian Importers For Ocean Freight Against Concept Of "Composite Supply", Violates Section 8 CGST Act : Supreme Court

Live Law  

The Supreme Court has held when the Indian importer is liable to pay Integrated Goods and Services Tax on the 'composite supply', which includes supply of goods and supply of services of transportation, insurance, etc. Section 2 of the CGST Act defines 'composite supply' as under - " "composite supply" means a supply made by a taxable person to a …

How apex court gives ‘supreme’ relief to businesses by ending double taxation on ocean freight
2 years, 7 months ago

How apex court gives ‘supreme’ relief to businesses by ending double taxation on ocean freight

Firstpost  

The SC judgement should act as a catalyst for the GST Council to review all legacy circulars and rules and remove all anomalies in law, making compliance simple and taxpayer-friendly, along with complying with the basic principle of law and canons of taxation With the advent of Goods and Services Tax regime, Excise, Service Tax, and State VATs were subsumed …

Importers, govt. duel in Supreme Court over GST on ocean freight
2 years, 11 months ago

Importers, govt. duel in Supreme Court over GST on ocean freight

The Hindu  

The government is engaged in a pitched legal battle in the Supreme Court against importers over its decision to levy Integrated Goods and Services Tax on ocean freight on a reverse charge basis. A hearing set for January 11 was postponed after two Judges on the Bench took ill. At the centre of the spat are two notifications issued on …

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