Suppression Or Wilful Concealment Not Attributable To Assessee When Departmental Authorities Differ On Taxability Of Services: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that suppression or wilful concealment not attributable when the departmental authorities have differed themselves on the taxability of the services. The Bench of Binu Tamta (Judicial) and P.V. Subba Rao (Technical) has observed that, “When the two departmental authorities have...

Supply Of Manpower To Five Hotels For Three Years Attracts Service Tax Under “Manpower Recruitment Or Supply Agency Service”: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that supply of manpower to five hotels for a period of nearly three years would clearly attract service tax under the head of “manpower recruitment or supply agency service”. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, “In relation to...

Same Rate Tax And Interest Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that same rate tax and interest applicable on IGST in the course of inter-state trade and supplies in the course of imports. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, the taxable event to levy IGST is the inter-state supply of goods and...

'Digital Still Image Video Cameras' Imported By Assessee Entitled To Basic Customs Duty Exemption: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that 'digital still image video cameras' imported by assessee is entitled to basic customs duty exemption. The Bench of Justice Dilip Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) observed that what was to be examined was whether the demand confirmed for the normal period...

No Service Tax On Buying Or Selling Of Space In Print Media, Receiving Incentives On Meeting Targets: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no service tax on buying or selling of space in print media and receiving incentives on meeting targets. The Bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the assessee cannot have an obligation to the media houses. All that is paid by...

Customs Officer Is A Stranger To Contract Of Sale, Cannot Re-Determine FOB Value: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no stranger to the contract of sale, including the Customs officer, has any right to re-determine the FOB or transactional value of goods. The Free on Board or (FOB )is one of the INCOTERMS – which are the terms used in international commerce. The INCOTERMS make the costs, risks...

No CENVAT Credit On Training Of Employees Of GAIL By Training Institutes: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no CENVAT credit on training of employees of Gas Authority of India Ltd. (GAIL) by training institutes. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, “The term “coaching and training” must be “coaching and training” of the employees of...

No Jurisdiction To Entertain Appeal Over Goods Imported Or Exported As Domestic Baggage Under Proviso To S.129A(1) Of Customs Act: CESTAT Chennai

The Chennai Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently clarified that once the luggage/bag which accompanies an individual arriving from a domestic airport in India, during the aircrafts domestic run, is intercepted by the officers, there cannot be a presumption that it is covered under the Customs Act, 1962 and to which the Baggage Rules, 2016...

Failure To File Declaration May Be Considered As Technical Irregularity If Customs Authorities Failed To Notice It: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that failure to file declaration may be considered as a technical irregularity if customs authorities failed to notice it. “There is no doubt that the declaration had to be made and, the deployment of 'abundant caution' in the instructions notwithstanding, it would appear that the...

Refund Claim For Service Tax Can't Be Made On Transactions Which Took Place Beyond Territorial Jurisdiction Of India: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim for service tax cannot be claimed on transactions took place beyond the territorial jurisdiction of India. The Bench of Dr. Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical) has observed that, “The said claim for refund is in respect of service tax paid...

“Pendants” Described As Jewellery Are Not Distinguishable On Basis Of Purity Of Gold, No Exemption From Excise Duty: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that there is no exemption on the articles described as pendants as the jewellery is not distinguishable on the basis of purity of gold. The Bench of Bintu Tamta (Judicial) and Hemambika R. Priya (Technical) has observed that, “The contention of the assessee that articles of jewellery do...

Student Almanac And Teacher Planner Not Exigible To Excise Duty: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Student Almanac and teacher planner not exigible to excise duty. The Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the submission of the assessee that since Student Almanac is used only by students of a particular school, it becomes...