Export Obligation Under Advance Authorization Scheme Is Complied, All Duties Are Exempted: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the goods were cleared under the advance authorization scheme, according to which all the duties are exempted by way of debiting in the advance licence scheme. The bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the adjudicating authority has denied the...

No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTAT

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that no service tax is payable on freight margin recovered from customers in cases of outbound shipment.The bench of Somesh Arora (Judicial Member) and C.L. Mahar (Technical Member) has observed that the place of provision of service or transportation of goods shall be the place of destination of the goods, as per Rule 10 of...

CISF Reputed Government Of India Undertaking Can't Intend To Evade Service Tax Payment: CESTAT

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while quashing the service tax demand, held that rent-free accommodation provided to CISF personnel cannot be taken as additional consideration.The bench of R. Muralidhar (Judicial Member) and A.K. Jyotishi (Technical Member) has observed that the appellant, CISF, is a reputed Government of India...

Advertising And Marketing Expenses For Sale Of Post-Import Goods Can't Be Included In Value Of Goods: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that expenses related to advertising and marketing are expenses in respect of activities carried out in India for sale of the goods in India which is post-import and, therefore, expenses cannot be part of the value of the imported good.The bench of Justice Dilip Gupta (President) and P.V. Subba Rao...

No Service Tax Payable By National Co-Operative Consumers' Federation Of India For Selling Coal To End Consumers: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that whatever is charged by the coal companies for coal, the appellant, the National Co-Operative Consumers' Federation of India, is adding 5% margin money, collecting the sale price from the consumers, and paying the sales tax on the entire amount received from the end consumers; therefore, the...

Agreement For Supply Of Water Is Not Covered Under Right To Use Natural Resources; CESTAT Quashes Rs. 10 Crores Service Tax Demand

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the agreement executed between the appellant and the government is for the supply of water, for which charges are paid by the appellant on the basis of the volume of water drawn, and it is not a case of the assignment of the right to use natural resources by the government.The bench of Justice...

Condition Of Pre-Deposit Duly Complied, Delhi High Court Restores Appeal On Board Of CESTAT

The Delhi High Court has held that the appeal itself may be restored on the Board of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), bearing in mind the undisputed position that the condition of pre-deposit has been duly complied with.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has allowed the instant writ petition and set aside the impugned...

Services Rendered By Microsoft India To Overseas Entity Qualify To Be Exports, No Service Tax Payable: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services rendered by Microsoft India to overseas entities qualify to be 'exports'.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that services provided to M/s. Microsoft Operations Singapore amount to the export of services and hence are not liable...

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

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) 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 (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that there is no error when Commissioner (Appeals) has held that there is...

No Service Tax Payable On Consideration Received For Operating And Arranging Outbound Tours: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is payable on a tour operator's services provided beyond the territorial limits of India.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that, as per Section 65(105)(n) of the Finance Act and in view of the statutory definition of...

CESTAT Cases Weekly Round-Up: 21 April To 27 April 2024

Technical Assistance For Manufacture Of Aircraft & Engines Not Covered Under IPR-Services: CESTAT Case Title: M/s. Hindustan Aeronautics Limited Versus Commissioner of Central Excise, Customs and Service Tax The Kolkata Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that technical assistance for the manufacture of aircraft and engines is not...

Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTAT

The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant-Society is not liable to pay service tax on their activity of imparting education as per the Intermediate curriculum, with intensive preparation for competitive exams.The bench of Anil Choudhary (Judicial Member) and A.K. Jyotishi, (Technical Member) has observed that post 2011, there...