Indirect Tax weekly flashback for the period 13 To 19 April 2025.
Supreme Court Upholds Bar On Input Tax Credit for Exempt Sales Under VAT Act
The Supreme Court has upheld the bar on input tax credit for exempt sales under Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act).
Kerala High Court
Sale Of Lottery Tickets Not ‘Auxiliary Service’, No Service Tax Payable: Kerala High Court
The Kerala High Court has held that no service tax is payable on sale of lottery tickets.
The bench of Justice Mohammed Nias C.P. has declared that the sale of lottery tickets does not come within the purview of auxiliary service or taxable service as defined under Section 65 of the Finance Act, 1994, and is consequently not a taxable service within the meaning of Section 65(105) of the Finance Act, 1994.
CESTAT
Basic Customs Duty Exemption Available On Digital Still Image Video Cameras Imported By Sony: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that digital still image video cameras imported by Sony are not entitled to basic customs duty exemption.
Same Tax Rate Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the same tax rate applicable on Integrated Goods and Service Tax (IGST) in the course of inter-state trade and supplies in the course of imports.
Mis-classification of Chewing Tobacco As Jarda Scented Intending Excise Duty Evasion: CESTAT Upholds Demand, Penalty
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the excise duty demand and penalty against the Kaipan Pan Masala who has misclassified chewing tobacco as jarda scented with the intention to evade excise duty.
Service Tax Under Wrong Registration Can Be Adjusted Against Correct Registration: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the payment of service tax under wrong registration can be adjusted against the correct registration for which the service tax is actually due.
Buying/Selling Of Space In Print Media Not Subject To Service Tax: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that buying/selling of space in print media is not subject to service tax from 01.04.2013 to 30.06.2017.
Club And Members Are Not Separate: CESTAT Directs Club To Refund Service Tax To Members
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that club and members are not separate and directed the club to refund the collected Service Tax to the persons or established legal heirs or part time members from whom the money was recovered as levy, as the first step.
Extended Period Of Limitation Can’t Be Invoked In Absence Of Suppression Of Fact With Tax Evasion Intention: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an extended period of limitation cannot be invoked in absence of suppression of fact with tax evasion intention.
CESTAT Raps Authorities For Judicial Indiscipline, Quashes Service Tax Demand Against Hindustan Zinc
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed tax demand on Hindustan Zinc, slammed adjudicating authorities for judicial indiscipline over misinterpretation of Section 66 E(e) of the Finance Act, 1994.
Customs Officer Can’t Re-Determine FOB Value: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no stranger to contract of sale including the Customs officer has any right to re-determine the Free on Board (FOB) value.
No Suppression, Just Departmental Negligence: CESTAT Denies Extended Period In CENVAT Credit Dispute
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has held that there was no suppression on the part of assessee but there was negligence on the part of range officer to find out on which services CENVAT was availed.
Commissioner (Appeals) Can’t Condone Delay Beyond 30 Days: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner (Appeals) cannot condone delay beyond 30 days.
No Service Tax On Technical Know-How Service Prior To This Date: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax was payable on technical know-how service under the category of intellectual property service prior to 1.7.2012.
No Evidence of Fraud: CHA Can’t Be Penalized Under Customs Act: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the penalty on the Customs House Agent (CHA) under Customs Act can be imposed only if some positive Act of his involvement in fraudulent import/export is found with credible evidence.
