Indirect Taxes
No Violation Of Exemption Condition: CESTAT Quashes DRI’s Customs Duty Demand on Imported Aircraft
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a ₹8.84 crore customs duty demand, along with interest, penalty, and confiscation orders by which...
Indirect Taxes
Air Travel Agency Entitled To Collect Service Tax From Its Sub-Agents: CESTAT Quashes Rs. 7.4 Crore Demand
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a service tax demand of Rs. 7,40,44,131 against a travel agent,...
Indirect Taxes
CESTAT Flags Upholds Declared FOB Value But Restores Penalty For Mis-Declaration of Fabric and Corrects Drawback/ROSCTL Benefits
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has partially allowed the customs department’s appeal in the matter concerning...
Indirect Taxes
Free-Supply Materials Can’t Be Included in Taxable Value Of Construction Services: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that free-supply materials provided by the customer cannot be included in the...
Indirect Taxes
Extended Limitation Can’t Be Invoked on Mere 26AS Mismatch: CESTAT Quashes Service Tax Demand
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad has quashed a service tax demand raised solely on the basis of a mismatch...
Indirect Taxes
Refund of Pre-GST CVD/SAD Cannot Be Denied Merely Due to Post-GST Payment: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has quashed the order of Commissioner (Appeals) and directed refund of ₹73,025 towards Countervailing...
Indirect Taxes
Karnataka High Court Directs DGFT to Decide MEIS Claim of Mangaluru Exporter Within Six Weeks
In significant relief to a Mangaluru-based exporter, the Karnataka High Court has directed the Directorate General of Foreign Trade (DGFT) and Union Finance Ministry...
Indirect Taxes
Delhi High Court Slams Customs for Harassing Importers, Orders Release of Massagers; Imposes Rs. 25,000 Cost on Officer
The Delhi High Court has dismissed two review petitions filed by the Customs Department and directed the provisional release of imported “wellness massagers”.
The Court...
Indirect Taxes
Delhi HC Closes 19-Year-Old Service Tax Dispute on Composite Maintenance Contracts
The Delhi High Court has disposed of a 19-year-old writ petition concerning the levy of service tax on composite maintenance contracts, noting that the...
Indirect Taxes
Oral Waiver of SCN Invalid: Delhi High Court Orders Release of Detained Gold Chain
The Delhi High Court has directed the Customs Department to release a 54-gram gold chain detained at IGI Airport, holding that an oral waiver...
Indirect Taxes
S. 108 Statements Not Admissible but Raise Factual Issues; Delhi HC Directs Appearance Before Customs For Fresh Decision On Seized Gold
The Delhi High Court while directing the appearance of the petitioner before customs department for fresh decision on seized gold held that the statements...