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Articles for Cestat, search results for 30

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
Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court
1 year, 2 months ago

Statutory Appeal Period Under Customs Act, Appellate Authority Has No Power To Condone Delay: Delhi High Court

Live Law  

The Delhi High Court has held that the appellate authority has no power to allow the appeal to be presented beyond the period of 30 days.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has relied on the decision of the Supreme Court in the case of Singh Enterprises vs. Commissioner of Central Excise, Jamshedpur & Ors., in which …

Appeal Court Customs Delhi High Court Period Commissioner 30 Days
Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 7 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Tax Work Service Stat Refund Appellant Reverse Charge Mechanism
Service Tax Under RCM For Works Contract Service Not Applicable on Corporate Assesses: CESTAT
2 years, 1 month ago

Service Tax Under RCM For Works Contract Service Not Applicable on Corporate Assesses: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal, consisting of P.K. Chaudhary, has held that the notification levying service tax under the reverse charge mechanism for works contract service shall be applicable only to individuals, partnership firms, and Hindu Undivided Families, and not to corporate. Chaudhary, has held that the notification levying service tax under the …

Services Works Stat Notification Appellant Service Tax Notification No
Benefit Of Abatement Notification Can't Be Denied Merely For Mismatch In Quantum Of Purchase: CESTAT
2 years, 2 months ago

Benefit Of Abatement Notification Can't Be Denied Merely For Mismatch In Quantum Of Purchase: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has ruled that the benefit of abatement notification cannot be denied solely because of a difference in the amount of purchase shown in the profit and loss account and invoices.The two-member bench of Ramesh Nair and Raju has observed that Notification No. The Ahmedabad Bench of the Customs, …

Benefit Purchase Stat Notification Service Tax Notification No Cestat
'Anardana' Be Classified Under Heading 1209 Of Tariff Entries Under Customs Tariff Act, 1975 & Attract 5% Custom Duty Till Revenue Takes Policy Decision Regarding The Same: Supreme Court
2 years, 5 months ago

'Anardana' Be Classified Under Heading 1209 Of Tariff Entries Under Customs Tariff Act, 1975 & Attract 5% Custom Duty Till Revenue Takes Policy Decision Regarding The Same: Supreme Court

Live Law  

The Supreme Court, on Monday, held that 'anardana' or dried pomegranate seeds would fall under Heading 1209 of the Tariff entries issued under the Customs Tariff Act, 1975, as classified by the Customs Excise and Service Tax Appellate Tribunal, attracting a custom duty at the rate of 5%, till the Revenue takes a considered policy decision regarding its classification. The …

Court Customs Duty Fruits Revenue Tariff Pomegranate