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CBDT clarifies rent from letting out of space with amenities in SEZ to be treated as business income
Swachh Bharat bug finally catches up with CBDT
CASE LAWS
2017-TIOL-1414-CESTAT-DEL-LB + Story
QUANTUM OF MANDATORY DEPOSIT: DELHI CESTAT (Dated: April 20, 2017)
CX/CUS/ST - Section 35F of CEA, 1944/Section 129E of Customs Act, 1962 - To prefer an appeal before Tribunal, an appellant needs to deposit 10% of the amount of duty/penalty irrespective of the amounts equivalent to 7.5% deposited by them before Commissioner(A) - Both the appellate proceedings i.e. before the first appellate authority and before the Tribunal, if is to be treated as an independent provisions, then deposits as mandated needs to be made: Larger Bench [para 6.1 to 6.3]
Reference answered
2017-TIOL-1413-CESTAT-MUM + Story
MSM SATELLITE SINGAPORE PTE LTD Vs PR CST: MUMBAI CESTAT (Dated: March 31, 2017)
ST – If the contention of the department is accepted that the appellant cannot be treated as service provider then payment made should not be treated as that of service tax but as reversal of CENVAT credit availed – Appeals allowed: CESTAT [para 7, 8, 9]
Appeals allowed
