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Articles for Cestat

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
4 days, 6 hours ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

Live Law  

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. …

Delhi High Court Tax Service Petitioner Crs Prima Facie
Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
4 days, 6 hours ago

Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court

Live Law  

The Delhi High Court has prima facie observed that service tax is not leviable on amounts claimed by an Assessee as commission or performance linked benefit. In that case, the Tribunal dealt with the issue of whether the incentives paid by airlines to travel agents for achieving targets was liable to service tax under the category of 'Business Auxiliary Service'. …

Delhi High Court Tax Service Petitioner Crs Prima Facie
Tax Weekly Round-Up: December 09 - December 15, 2024
1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Delhi Mumbai Tax Customs Income Tax Title Income
Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC
1 week, 3 days ago

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

Live Law  

The Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Nonetheless, the Revenue continued to insist on provisional assessment of Petitioner's goods under Section 18 of the Customs Act. Petitioner argued …

Customs Assessment Order Goods Provisional Petitioner Cestat
Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC
2 weeks, 3 days ago

Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC

Live Law  

The Delhi High Court has held that where a manufacturer is booked by the tax authorities for clandestinely clearing its goods to escape tax, the charge must be based on “tangible evidence”. “In the absence of any tangible evidence which would indicate that there was clandestine manufacture and clearance of the goods from the premises of the respondent, we hold …

Delhi Case Department Goods Manufacture Cestat Clandestine Removal
Tax Monthly Digest: November 2024
2 weeks, 6 days ago

Tax Monthly Digest: November 2024

Live Law  

SUPREME COURT DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment Case Details : COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED Case no. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma ruled, “Assessee's contention that E4e Healthcare is functionally dissimilar to the assessee and therefore, could …

Delhi Supreme Court Writ Petition Writ Jurisdiction Tax Court Uttar Pradesh
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Justice Delhi Writ Petition Tax Court Customs Income Tax
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Justice Delhi Writ Petition Tax Court Customs Income Tax
Customs Act | Interest U/S 28AA Is Automatic When There Is A Default Or Delay In Payment Of Duty: Bombay High Court
1 month ago

Customs Act | Interest U/S 28AA Is Automatic When There Is A Default Or Delay In Payment Of Duty: Bombay High Court

Live Law  

The Bombay High Court ruled that the demand for interest u/s 28AA of the Customs Act raised for non-payment of demand, within three months of raising the demand, is properly tenable on the part of the Customs Authority. Section 28AA of the Customs Act provides that any judgment, decree, order or direction of any Court or Appellate Tribunal or in …

Court Pay Order Customs Act Interest Payment High
Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT
1 month, 1 week ago

Transfer Of License Is “Deemed Sale,” Consideration Received Cannot Be Subjected To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the transfer of a license constitutes a “deemed sale” under article 366 of the Constitution and, therefore, any consideration received from it cannot be subjected to service tax. This License Agreement was renewed, and a new one was executed with Sab Miller India Ltd., which …

Constitution Tax Sale Transfer Service Right Agreement
Assessee Is Not Responsible For Disclosing Individual Transactions In ST-3 Returns: CESTAT
1 month, 1 week ago

Assessee Is Not Responsible For Disclosing Individual Transactions In ST-3 Returns: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that ST-3 Return does not require transaction wise details. If the officer does not do so, and any tax escapes assessment, the responsibility for it rests on the officer.” The assessee/respondent provided taxable construction services and paid service tax accordingly. There is neither any responsibility on …

Tribunal Date Officer Stat Returns Assessee Service Tax
Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT
1 month, 1 week ago

Once Service Fee Is Refunded By Assessee, Transaction Between Parties No Longer Qualifies As Service & No Service Tax Is Leviable: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that once the consideration is refunded by the Assessee to the service recipient, the transaction between the two parties no longer qualified as a 'service' and no service tax would be leviable thereupon. Consequently, the assessee refunded the entire service fee and service tax to the …

Tax Service Tribunal Fee Milk Refund Unions
Penalty Under Central Excise Rules Can Only Be Imposed On Natural Person And Not Against Artificial Entity: CESTAT
4 months, 1 week ago

Penalty Under Central Excise Rules Can Only Be Imposed On Natural Person And Not Against Artificial Entity: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the penalty under central excise rules can only be imposed on natural persons and not against artificial entities.The bench of Ramesh Nair and Raju has observed that the department has filed an appeal only against M/s Richardson and Cruddas Limited, and no name. The Ahmedabad Bench …

Appeal Penalty Order Tribunal Central Filed Rule
Trading In Securities Is Not A Service, No Service Tax Payable: CESTAT
4 months, 2 weeks ago

Trading In Securities Is Not A Service, No Service Tax Payable: CESTAT

Live Law  

The Chennai Bench of Customs, Excise and Service Tax appellate Tribunal has held that the no service tax payable on trading in securities is not a service.The bench of Sulekha Beevi.C.S. The Chennai Bench of Customs, Excise and Service Tax appellate Tribunal has held that the no service tax payable on trading in securities is not a service. The appellant …

Tax Services Trading Service Securities Rule Appellant
Cenvat Credit Refund Can't Be Denied For Quoting Wrong Rule: CESTAT
4 months, 3 weeks ago

Cenvat Credit Refund Can't Be Denied For Quoting Wrong Rule: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that refund of Cenvat credit cannot be taken away because the appellant had quoted the wrong rule in filing its refund claim.The bench of Binu Tamta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that refund of Cenvat credit cannot …

High Court Order Department Commissioner Rule Goods Stat
No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
4 months, 3 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

Tax Services Bank Service Judicial Rbi Stat
Meghalaya High Court Directs Customs Commissioner To Refund Rs. 60 Lakhs For Destroying Seized Betel Nuts
5 months, 1 week ago

Meghalaya High Court Directs Customs Commissioner To Refund Rs. 60 Lakhs For Destroying Seized Betel Nuts

Live Law  

The Meghalaya High Court has directed the customs commissioner to refund Rs. 60 lakh for destroying seized betel nuts.The bench of Justice H. S. Thangkhiew has observed that the Tribunal found that the goods were neither imported nor proved to be smuggled. However, the orders passed by the Tribunal, which have been affirmed by this Court and the Supreme Court, …

Customs Order Tribunal Commissioner Goods Refund Petitioner
From Ms to Mr: How an IRS officer scripted history by changing name, gender in official records
5 months, 1 week ago

From Ms to Mr: How an IRS officer scripted history by changing name, gender in official records

Firstpost  

In a historic first, the Centre has approved a request by Hyderabad-based senior Indian Revenue Service officer M Anusuya to change the name and gender in all official records. Senior IRS officers have praised the directive as ‘progressive’, representing it as a historic precedent for gender inclusivity within government roles M Anusuya, a 35-year-old Joint Commissioner assigned to the Chief …

India Hyderabad Gender University Transgender Gender Identity Service
Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise Duty
5 months, 1 week ago

Black Sand Not A By-Product, Just A Waste; CESTAT Quashes Excise Duty

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has clearly erred in fastening the appellant with duty liability on black sand, which was not manufactured. The first appellate authority in the order refers to the definition of 'manufacture' as appearing in the Explanation to Section 2 of the Central Excise Act, 1944, refers to the classification under …

Black Duty Central Stat Product Excise Sand
CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT
5 months, 2 weeks ago

CENVAT Credit Can Be Availed On Input Services Of Commercial And Industrial Construction: CESTAT

Live Law  

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the CENVAT credit can be availed of on input services of commercial and industrial construction, fabrication and erection, manpower supply for construction, and Goods Transport Agency for construction materials, etc.The bench of P. Dinesha and Vasa Seshagiri Rao. The Chennai Bench of Customs, Excise, and Service …

Construction Services Service Stat Construction Materials Tax Credit Cenvat Credit
CESTAT Weekly Round-Up: 30 June To 6 July, 2024
5 months, 2 weeks ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

Tax Customs Title Service Tribunal Bench Cti
CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability
5 months, 2 weeks ago

CESTAT Upholds Adjustment Of Excess Paid Service Tax Towards Subsequent Tax Liability

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has upheld the adjustment made by the appellant/assessee of excess paid service tax towards the subsequent tax liability.The bench of Ramesh Nair and C. L. Mahar has observed that the appellant is entitled either to a refund of 50% of the excess paid service tax or to. The Ahmedabad …

Appeal Tax Order Service Liability Rai Paid
Indirect Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Tax Customs Title Service Tribunal Held High
Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
5 months, 3 weeks ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Tribunal Held Account Stat Refund Excise Central Excise Act