Whether ocean freight charges can be collected, subject to levy of Service Tax? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical
CESTAT
Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?
Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.
Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums
Karnataka High Court | No suppression of material facts if show cause notice issued is based on balance sheet; Appeal denied
Karnataka High Court: A Division Bench of PS Dinesh and Anant Pamana Hegde, JJ. rejected the appeal filed by Commissioner
Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)
Can service tax be levied on services provided by club to its members? CESTAT answers
Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member),
30 Reports to Read from Tribunals and Commissions | April and May RoundUp 2022
Central Information Commission (CIC) Framework of RTI Act restricts jurisdiction of CIC to provide a ruling on issues pertaining to access/right to
Will compensation paid by an employee to an employer for resigning from service without giving requisite notice, fall under taxable service? CESTAT decodes
Customs, Excise & Service Tax Appellate Tribunal, Bangalore (CESTAT): The Coram of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member)
To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30
Whether confiscation by Custom & Excise Authority forfeits the claim of Secured Creditor over such property? Whether the dues of Excise department create a First Charge? SC answers
Supreme Court: The Division Bench of L. Nageswara Rao and Vineet Saran*, JJ., quashed the confiscation order of Customs and Central Excise
Whether Membership Subscription Charges, which is an essential service for business promotion, will be eligible for CENVAT Credit? CESTAT explains
Customs, Excise and Service Tax Appellate Tribunal, Chennai: While taking into consideration various of kinds of charges and whether they would qualify
Interplay between CSR and GST
by Yash Vardhan Garu* and Akansha Bohra**
CESTAT | Even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade payment of duty; Tribunal decides
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and C.J. Mathew (Technical Member) allowed an appeal
CESTAT | Can cenvat credit be availed on event management services? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order
CESTAT | What is the role of will/intention in evasion of payment of duty? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of
CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of
CESTAT | Discounts offered by car manufacturers to their dealers for onward transmission to corporate customers taxable? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of CJ Mathew (Technical Member) and Ajay Sharma (Judicial Member), allowed an
NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name
National Company Law Tribunal Allahabad (NCLT): Justice (Retd.) Rajesh Dayal Khare, Judicial Member, while ordering the Registrar of Companies to restore the
CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order
CESTAT | Whether credit of Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax paid on input services which have been used for construction of Mall, further used/usable for providing taxable output service admissible? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member), partly allowed