No Excise Duty On Manufacture Of Drip Irrigation System And Its Component Parts: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no excise duty on manufacture of drip irrigation system and its component parts. S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) observed that the impugned goods viz., polytubes, microtubes, HDPE pipes were used for Drip irrigation systems, the appropriate...

Goods Used As Implants Or Rehabilitation Aids Are Eligible For Customs Duty Exemption: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that goods used as implants or rehabilitation aids are eligible for Customs Duty exemption. S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) observed that “since, the implants such as repair of knee, hip and other joints, shoulder and various other parts of the body;...

Leasing Out Land For 90 Years Against One-Time Payment Constitutes Transfer Of Immovable Property, Exempt From Service Tax: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that leasing out land for 90 years against one-time payment constitutes transfer of immovable property, exempt from service tax. Dr. Rachna Gupta (Judicial) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the act of transferring the land on lease for a period of...

Section 114 AA Customs Act Applicable Only For Dummy Exports Made Only On Paper, Not Actual Export Of Goods: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Section 114 AA Customs Act is applicable only for dummy exports made only on paper, not actual export of goods. Section 114AA of the Customs Act, 1962, penalizes the use of false or incorrect declarations, statements, or documents in any transaction related to customs business....

Loose Sheets And Private Diaries Not Sufficient Evidence For Excise Duty Demand: CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that loose sheets and private diaries is not sufficient evidence for excise duty demand. R. Muralidhar (Judicial Member) and Rajeev Tandon (Technical Member) stated that mere tallying of certain entries, does not make out these loose sheets to be complete evidence of the purchases and...

Skill Development Programmes Approved By Govt Qualify For Service Tax Exemption: CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Skill Development Programme approved by the Ministry of Labour and Employment, Government of India is eligible for the exemption from payment of service tax. K. Anpazhakan (Technical Member) stated that the programme undertaken by the assessee is approved by the Government and hence...

Placement Services To MNCs By Educational Trust Liable To Service Tax Under 'Manpower Recruitment Services': CESTAT

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that placement services to MNCs by the educational trust is liable to service tax under 'manpower recruitment services'. P.A. Augustian (Judicial Member) and R. Bhagya Devi (Technical Member) was addressing the issue of whether the recruiting facility to MNCs and other recruiting...

Transfer Of Approvals/Allotments Acquired From Government Involves Business Support Services, Attracts Service Tax: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that the transfer of approvals/allotments acquired from government involves business support services, attracts service tax. Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) stated that the approvals and allotments so obtained are not 'profit a prendre' hence cannot...

Movement Of Goods To CFAs In Other States Is Stock Transfer, Not Inter-State Sale; Central Sales Tax Not Leviable: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that movement of goods to carrying and forwarding agents in other states is stock transfer, not inter-state sale, central sales tax not leviable. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) stated that “the supplies made from the stockyards/warehouses...

Anti-Dumping Duty Paid By Mistake In Self-Assessment Has No Legal Character Of 'Duty', Must Be Refunded: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that anti-dumping duty paid by mistake in self-assessment has no legal character of 'duty' and must be refunded. Dr. Rachna Gupta (Judicial Member) stated that the assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability. Hence the Anti-dumping...

Customs | Counter Vailing Duty Not Applicable On Import Of Pan Masala Processing Machines: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Counter Vailing Duty (CVD) is not applicable on import of pan masala processing machines. Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) stated that the assessee is the manufacture of the PanMasala and has imported the machines for cutting / grinding /...

No Service Tax On Target-Based Discounts From Maruti Suzuki To Dealers: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no service tax on target-based discounts from Maruti Suzuki to dealers. Dr. Rachna Gupta (Judicial) and P.V. Subba Rao (Technical Member) stated that the incentives/ discounts received by the dealers of car manufacturer were not taxable under Auxiliary Service (BAS), as they were the...