Customs Brokers Not Liable Once Verification Of Address Is Completed: Delhi CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) does not include keeping continuous surveillance on the client to ensure that he continues to operate from that address and has not changed his operations. The bench of Rachna Gupta (Judicial Member) and P. V. Subba Rao (Technical...

Service Tax On Commission Paid To Foreign Commission Agents Is Payable Under RCM From 18.04.2006: Bangalore CESTAT

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax on commission paid to the foreign commission agents is payable under reverse charge only from April 18, 2006, and not from January 1, 2005.The bench of P.A. Augustian (Judicial Member) and Pullela Nageswara Rao (Technical Member) has observed that the appellant has discharged...

Service Tax Exemption On Laying Pipelines For Water Supply And Drainage: Ahmedabad CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on laying pipelines for water supply and drainage.The bench of Somesh Arora (Judicial Member) and C.L. Mahar (Technical Member) has observed that the appeals appear to be part of the investigation that has been carried out against M/s. Shree Hindustan Fabricators, and...

“Convenience Fee” & “Cancellation Fee” Not Connected To Business Promotion; CESTAT Quashes Service Tax Demand Against Yatra Online

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand against Yatra Online, held that “convenience fee” and “cancellation fee” are recovered in the course of the provision of the service related to the booking of tickets for passage through air and not in connection with any business promotion.The bench of S. S....

CA Certificate Sufficient To Grant Special Additional Duty Refund Claim: CESTAT

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that once a CA certificate is produced, in the absence of any allegation of fraud or collusion, such a certificate is sufficient to grant the refund claim. The Special Additional Duty (SAD) refund should not be denied merely for technical violations.The bench of P.A. Augustian (Judicial Member)...

Coca Cola's "Minute Maid Nimbu Fresh" Is Classifiable As “Fruit Pulp Or Fruit Juice Based Drinks”: Allahabad CESTAT

The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the product “Minute Maid Nimbu Fresh” is classifiable under Tariff Item 2202 90 20 of the Central Excise Tariff Schedule under the category of “fruit pulp or fruit juice-based drinks.”.The bench of P. K. Choudhary (Judicial Member) and Sanjiv Srivastava (Technical Member) has observed that even...

Mumbai CESTAT Allows CENVAT Credit To HDFC ERGO Against Duty Paid On Re-Insuring Motor Vehicle

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the CENVAT credit taken by the appellant, HDFC ERGO, against duty paid on re-insuring motor vehicles while providing general insurance service for the period from April 2011 to March 2012.The bench of Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical Member) has observed that...

Dept. Can't Challenge Customs Duty Demand, Below Threshold Limit Prescribed By CBIC: CESTAT

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while dismissing the department's appeal, held that the department is precluded from challenging the commissioner's order if customs duty demand is below the threshold limit prescribed by the Central Board of Indirect Taxes and Customs (CBIC).The bench of S. S. Garg (Judicial Member) and P. Anjani...

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

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

Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that when the extended period is not invokable, the penalty under Section 78 of the Finance Act, 1994, is also not leviable since the ingredients for invoking the extended period and levying the penalty under Section 78 are the same.The bench of S. S. Garg (Judicial Member) and Rajeev Tandon...

No Service Tax Payable On Interest Income On Overdraft/Cash Credit Facilities: Kolkata CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on interest equivalent on overdraft or cash credit extended by cooperative banks.The bench of R. Muralidhar (Judicial Member) and Rajeev Tandon (Technical Member) has observed that Notification No. 29/2004-ST clearly exempts service tax on interest income on overdraft/cash...

Mark Engraved On Gold Coins Is House Mark And Not Brand Name, No Excise Duty Payable: Chennai CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the mark engraved on gold coins as it is just a house mark and not a brand name.The bench of Sulekha Beevi C. S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that a mark intended for identifying the manufacturer cannot be considered to be...