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Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court
5 days, 14 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
5 days, 14 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, 1 day 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, 4 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, 4 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
3 weeks 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, 1 day 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, 1 day 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
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
Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT
7 months, 2 weeks ago

Cenvat Credit Rules, 2004 And Central Excise Act, 1944 Lack Provision To Allow Cash Refund Of Cess Lying In Cenvat Credit Balance: CESTAT

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 and Central Excise Act, 1944 lacks provision to allow cash refund of cesses lying in cenvat credit balance.The bench of Rachna Gupta and P.V. The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that Cenvat Credit Rules, 2004 …

Education Credit Central Act Stat Refund Provision
CESTAT Cases Monthly Round Up: April 2024
7 months, 3 weeks ago

CESTAT Cases Monthly Round Up: April 2024

Live Law  

Service Tax Payable On Income Received By Smaaash From Bowling Alley Would Be Covered Under Amusement Facility: CESTAT Case Title: M/s Smaaash Leisure Limited Versus Commissioner of Central Goods & Service Tax, New Delhi The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the income received by the Smaaash from bowling alley would be covered …

Tax Customs Title Service Commissioner Bench Versus
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 …

India Customs Title Service Tribunal Held Bench
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. …

Tax Customs Title Service Tribunal Held Bench
Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT
8 months, 3 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, …

Tax Customs Cargo Container Storage Service Covered
Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
10 months, 1 week ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Appeal Customs Delhi High Court Order Customs Act Tribunal Cause
Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
10 months, 3 weeks ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

Tax Services Office Service Commission Branch Bas
In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
11 months ago

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

Transport Services Goods Agency Note Gta Service Tax
CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty
11 months, 2 weeks ago

CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has ordered the absolute confiscation of gold smuggled without the payment of customs duty.The bench of Rachna Gupta and Hemambika R. Priya has observed that the gold was of foreign origin. The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has ordered the absolute confiscation of gold …

Gold Appellants Act Stat Appellant Baggage Customs Duty
Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT
1 year ago

Canned Pineapple Slices Classifiable Under Customs Tariff Heading No. 0804, Exemption Not Applicable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that canned pineapple slices’ are classifiable under Customs Tariff Heading No. However, it was alleged that the said 'Canned Pineapple Slices’ are classifiable under Customs Tariff Heading No. The tribunal held that the classification of the canned pineapple slices would have to be decided as per the …

Customs Stat Pineapple Canned Slices Cth Canned Pineapple Slices
Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT
1 year, 1 month ago

Service Tax Payable On Renting/Leasing Shops, Premises, Buildings, Etc. For Any Commercial Purpose Except Agriculture: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that service tax is payable on renting or leasing shops, premises, buildings, etc. for any commercial purpose except agriculture.The bench of Dr. Rachna Gupta and P.V. rented or leased out for any other commercial purpose other than with reference to agricultural produce, the same shall not be …

Tax Buildings Service Renting Shops Stat Appellant
Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal
1 year, 1 month ago

Delhi High Court Quashes Suspension Of License, Issued To Customs House Agent, Finding Order Illegal

Live Law  

The Delhi High Court has held that there was proper verification on the part of the Customs House Agent with regard to the genuineness of the Importer-Exporter Code as well as GSTIN.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma observed that mere allegations that some other person was importing goods in the name of the importers, whose names …

Customs Cha Cestat Iec Customs House Agent Cblr Quashes Suspension
Mere Acceptance Of Re-Assessed Value And Payment By Assessee Not Be Sufficient To Confirm Allegations Of Under Valuation: CESTAT
1 year, 2 months ago

Mere Acceptance Of Re-Assessed Value And Payment By Assessee Not Be Sufficient To Confirm Allegations Of Under Valuation: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere acceptance of the re-assessed value and payment by the assessee will not be sufficient to confirm the allegations of undervaluation.The bench of Ravana Gupta and Hemambika R. Priya observed that to avoid any delay and demurrage charges, in case the consignment. The Delhi Bench of …

Weight Value Stat Assessee Mere Acceptance