TODAY'S CASE (INDIRECT TAX)

Nov 30, 2023

++ Cus - Privileges enshrined in Sections 22 and 23 of Customs Act, 1962, regarding abatement & remission extend exclusively to ‘importers' of insured goods: SC

++ GST - Show Cause Notice issued u/s 73 of CGST Act 2017 on grounds that Assessee did not declare correct tax liability while filing Form GSTR-09; matter listed for hearing: HC

++ CX - MS Ingots - Appellants have maintained records and ledgers in 'modi script' which have not been found to be untrue - Demand raised on alleged clandestine manufacture and removal is vague: CESTAT

++ Cus - Allegations of contravention of Customs Broker Licensing Regulations 2018 - Proceedings against Broker delayed by over 22 Months - Settled precedent mandates adherence to timelimes prescribed in the Regulations - Proceedings against Broker dropped, since not completed within specified timeline: CESTAT

++ ST - As per settled precedent, no Service Tax is to be levied on reimbursement of electricity & water charges: CESTAT

++ CX - Cenvat Credit cannot be denied merely on ground that supplier was not required to pay Excise duty: CESTAT

Nov 29, 2023

++ ST - SVLDRS, 2019 - Only minor variation in the amount proposed in SCN and amount declared in form SVLDRS-1 - Petitioner entitled for relief under the scheme: HC

++ GST - SCN is dated 4 th March; reply is to be filed within 30 days but petitioner asked to appear for hearing on 17 th March - Real intention of Department is not to provide fair opportunity to defend their case, but, only to put the petitioner in peril: HC

++ Cus - Since manufacturing activity undertaken and payment of CE was acknowledged and not disputed, same cannot be questioned by Customs department without any clinching evidence that such machine in question was imported into India as such or in un-assembled condition for it to be held liable to ADD: Tribunal

++ ST - Activities of screening cargo through x-ray machines and build-up of cargo for loading onboard aircrafts, fall under Cargo Handling Service as well as under Airport Service - However, as per Section 65A of Finance Act 1994, since Section 65(23) occurs before Section 65(105)(zzm) of the Act, both services will be classifiable under Cargo Handling Service : CESTAT

++ Cus - Discrepancies between goods imported and their quantity declaring in packaging list - Appellant, a Customs Broker, permitted freight forwarder to upload packaging list on e-Sanchit portal using Appellant's credentials - this is act of negligence, cannot be punished with forfeiture of brokers' license: CESTAT

Nov 28, 2023

++ ST - Dept. failed in setting into motion provisions of law to raise any levy - It is limpid that respondents have retained amounts without authority of law - Amounts to be refunded along with interest: HC

++ GST - Section 6(2)(b) of the Act, 2017 - Simultaneous SCN on same subject matter by State and Central authorities - Respondents not to pass final orders till next hearing: HC

++ GST - Order does not set out any ground for cancelling petitioner's registration - Petitioner was not afforded a hearing to contest SCN - Order set aside: HC

++ Cus - Simpliciter detention of goods - There is no question of the provisions of Section 110A of Customs Act being attracted - Issuance of SCN u/s 124 would not change the status of goods - Goods to be released: HC

++ CX - Clean Energy Cess - Revenue is right is demanding tax on production which was lying in stock as on 30.06.2017 and on repeal of Clean Energy Cess, for the sole reason that the taxable event was production: HC

++ CX - NCCD is a duty of excise and the benefit of exemption notification no.67/95-CE would be available: CESTAT

++ Cus - Customs officers concerned repeatedly failed to comply with multiple orders passed by CESTAT directing them to consider importer's application to re-export goods - Principle of Judicial Discipline contravened - Costs of Rs 2 Lakhs imposed on officer concerned; matter referred to High Court to consider contempt proceedings: CESTAT

++ Misc - Delhi Gymkhana Club is exigible to tax under Delhi Tax on Luxuries Act, 1996: HC

++ Cus - Classification of edible Palmolein Oil - Revenue's reliance on Customs evenue Laboratory report is not tenable, as due to inordinate delay in drawal of samples & receiving test reports, carotene level of vegetable oils reduces with passage of time: CESTAT

++ CX - Demand for SAD @ 4% is not tenable where raised in respect of goods which are although not specified as exempt goods under the relevant VAT Act, but also are not part of the taxable turnover: CESTAT

++ CX - Concessional rate of duty is available to cartons, boxes and cases of corrugated paper or paperboard, whether or not pasted with duplex sheets on outer surface: CESTAT

Nov 27, 2023

++ GST - Constitutional validity of s.16(2)(c) and Rule 36(4) - Prescription of the conditions cannot be considered discriminatory to contravene Article 14: HC

++ GST - s.140 - Transitional credit - Commissioner did not commit any error of law in rejecting the application, which had been filed belatedly after five years from the prescribed date: HC

++ GST - DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice: HC

++ CT - Amounts received by petitioner from bank represented actual consideration for supply of coir looms, which petitioner was obliged to sell to beneficiaries of Scheme - Supplying only parts of loom is an illegality - Imposition of penalty u/s 67 of KVAT Act is justified: HC

++ CT - KVAT - Petitioners did not have the option to forego the exemption envisaged in the notifications - Input tax credit availed is incorrect: HC

++ GST - Attachment of Bank accounts - Any order passed u/s 83(1) would be inoperative after expiry of a period of one year from the date of the said order: HC

++ GST - Audit Report - Form ADT-2 - Any alteration in the amount of tax on account of a computational error may not require specific approval of Monitoring Committee: HC

++ GST - Refund of unutilized ITC - Deficiency Memo is bereft of any specific details - Merely mentioning that relevant supporting documents are not attached/are incomplete wouldn't render the application deficient: HC

++ CX - Valuation - Cost Accountant's certificate cannot be disregarded without giving cogent reasoning & evidence: CESTAT

++ ST - As per settled precedent, reimburseable amounts do not form part of consideration for provision of service & so will not attract levy of Service Tax: CESTAT

++ CX - Valuation - Transaction with ultimate consumers is the best test to guage whether incidence of duty is passed on - Where MRP remains constant, the presumption that tax is in-built in MRP & that it must have been passed on, would fail: CESTAT

Nov 25, 2023

++ ST - Activity of supplying bedding rolls to passengers onboard trains, cannot be deemed to be service on behalf of a client, where no amount is collected from passengers; tax demand raised under Business Auxiliary Service stands quashed: CESTAT

++ Cus - Quantity of import is much higher than quantity of import in respect of contemporaneous import, hence so-called contemporaneous imports were in fact incomparables, due to which rejection of value of import as declared by assessee is without any basis:CESTAT

++ ST - Under arrangement between parties there is no provision of service of management, maintenance or repair service, whereas, activity of appellant is of production of excisable goods, demand shall not sustain:CESTAT

Nov 24, 2023

++ CX - Cenvat credit cannot be disallowed solely due to clerical errors in invoices, but where usage of the inputs is not disputed: CESTAT

++ ST - Tax demand raised after rejecting Chartered Accountant's certificate, on grounds of certificate being inauthentic - No evidence submitted to substantiate such claim - Case remanded for re-consideration: CESTAT

++ Cus - Refund application was not only maintainable, but also grantable as per provisions and within limitation of Section 27, as in their case duty was pronounced by Court to be wrongly paid: CESTAT

Nov 23, 2023

++ GST - Flavoured Milk - Determination of classification does not fall within the preserve of the GST Council - Wrong recommendation by Council: HC

++ GST - Classification adopted under older regime is not relevant for determining correct classification under new regime - Flavoured milk classifiable under 0402 and not under 2202: HC

++ GST - Power of the GST Council is merely recommendatory - It is for the Government to fix appropriate rate on the goods that are classifiable under CTA, 1975 - Tweak entry 8 & 50 of 1/2017-CTR: HC

++ GST - Time limit fixed u/s 54(1) is directory in nature - Even if application is filed beyond the period of two years, legitimate claim of refund cannot be denied: HC

++ GST - Petitioner's entitlement for interest cannot be defeated merely because proper officer passed an incorrect order, which is subsequently rectified in appellate proceedings: HC

++ Cus - Drawback recovery - Proof of receipt of sale consideration was filed by petitioner but not considered - Matter remitted for fresh consideration: HC

++ Cus - Petitioner has come forward to pay 100% duty under protest - Court need not labour much to resolve the controversy raised - Authority directed to consider request and release goods: HC

++ Cus - For all practical purposes, the word 'today' in the order passed has to be construed as the date on which the order was 'ready' to issue: HC

++ Cus - Matter remanded to original adjudicating authority to go into the facts of case and come up with proper quantification of fine and penalty which is adequate to deter the assessee from repeating the offence: CESTAT

++ ST - Discount given to charterer engaged in charter-hire business is not established to be consideration for provision of any service & so will not attract levy of Service Tax: CESTAT

Nov 22, 2023

++ GST - Payment of interest for delay in payment of tax - 2 days' time given to pay interest of Rs.9.25 lakhs is insufficient - Three months' time with instalment facility granted: HC

++ Cus - Officer has to provide reasons while denying the benefit of exemption notification claimed - Order set aside since it is a non-speaking one - Matter remitted: HC

++ VAT - Business succession agreement - As order of assessment against sister concern has already been set aside, amount realized out of attachment to be refunded to petitioner: HC

++ Cus - A Customs Broker is responsible to balance protecting interests of Revenue as well as compliance with legal requirements while facilitating expeditious clearance of cargo: CESTAT

++ CX - Denial of Cenvat credit is not tenable where Revenue has not established that the Assessee-company is incapable of manufacture activity, more so where Assessee already paid Service Tax on the R&D activity done by it: CESTAT

++ ST - Sponsorship service - The phrase Wholly Consumed indicates that the service not be used in an SEZ as well as outside SEZ; it does not mean that service should be provided within the SEZ as well - Service received by SEZ from provider located outside of SEZ is exempted from tax: CESTAT

Nov 21, 2023

++ GST - In the absence of a conferral of any power upon TRU or it being recognized as being statutorily enabled to issue any clarification or directive u/s 168, circular is liable to be quashed and set aside: HC

++ GST - Legislation intent is that where an ITC is wrongfully reflected in electronic ledger, same itself is not sufficient to draw penal proceedings until the same or any part of such ITC is put to use so as to become recoverable and if such credit is reversed before utilization, then even demand of interest and penalty is untenable: HC

++ ST - SC order in Suo Motu case - Fixing time limit under SVLDRS Scheme is directory in nature - Department is bound to issue Form SVLDRS-4 in respect of amount paid on 1st March 2021: HC

++ Cus - Wherever the goods have entered for export under Section 50 of Customs Act, 1962, prior to 22:49:08 on 25th August, 2023, the notification 49/2023 would not be applicable: HC

++ Cus - If Department had knowledge about date of receipt of O-I-O by Review Cell, they ought to have furnished such evidence before Commissioner (A) itself, no ground found to disbelieve the observations made by Commissioner (A) with regard to delay in passing review order: CESTAT

++ ST - Construction of Residential Complex Services - Tax demand worked out after allowing abatement, hence is not sustainable: CESTAT

Nov 20, 2023

++ CST - 52nd GST Council Meet - Court directs respondent to keep open web portal for ENA commodity so that petitioner can upload purchases of ENA along with 'C' Form: HC

++ GST - SCN & consequential order cancelling petitioner's GST registration are invalid, where no reasons are furnished by the Department to justify such action & also where documents submitted by Petitioner are not examined or considered: HC

++ GST - SCNs seeking cancellation of registration as well as consequential respective impugned orders cancelling registration with liberty to revenue to issue fresh notice with particulars of reasons incorporated with details and to pass appropriate speaking orders on merits: HC

++ GST - Merely because the petitioner's shop was found closed, absent anything more, is not a ground for cancellation of petitioner's registration: HC

++ VAT - Where status of assessee's FIR regarding alleged misuse of login ID for passing huge ITC is yet to be investigated, Tax Department shall co-ordinate and investigate into said complaint: HC

++ GST - Registration cancelled through Show Cause Notice & consequent order, but without specifying any clear reasons therefor; SCN & order quashed for violating principles of natural justice: HC

++ GST - Considering nature of allegations in SCN, the Single Judge did not deem it necessary to restore registration of the Appellant; pending adjudication of Show Cause Notice by Deputy Commissioner; Writ Appeal dismissed: HC

++ CX - Since the Chartered Accountant's certificate has certified that appellant has not recovered duty amount from their customers, same is not hit by bar of unjust enrichment: CESTAT

++ ST - In absence of any clear evidence of technical knowhow being protected by any law, same cannot qualify as 'Intellectual Property Right" and therefore, no tax can be levied on such transfer of technical knowhow under head of 'Intellectual Property Service": CESTAT

Nov 18, 2023

++ ++ GST - Refund u/s 54 - Order fails to consider materials submitted by petitioner - Revenue counsel seeks withdrawal of order with liberty to issue fresh SCN and pass reasoned order - Allowed accordingly: HC

++ ST - Since assessee is registered under Society Registration Act, they are not liable to pay service tax under heading "Club or Association Service": CESTAT

++ Cus - There is no reason found for Department to suddenly change classification from CET 44013000 to CET 12119029 when several consignments have been imported through Kolkata (Port) as well as Haldia (Port) were allowed to be classified under CET 44013000: CESTAT

++ ST - Appellant, a developer, under an agreement with landowner constructed residential blocks by engaging subcontractors - Services are composite in nature; rightly taxable under WCS: CESTAT

Nov 17, 2023

++ GST - SCN did not specify any reason for proposing to cancel petitioner's registration - Order cancelling registration is void as it merely states that it is passed w.r.t SCN: HC

++ GST - If the petitioner filed its returns during the relevant period when it was functioning, there would be no reason to cancel the GST registration during the said period for the reason that the subsequent returns have not been filed: HC

++ GST - Once the petitioner's cancelled GST registration was restored, it is not open for respondent to again cancel the same for the exact same reason: HC

++ GST - Non-availability of Form ITC-02 on online portal -Manual filing -Stand of respondent in rejecting claim not justified -Allahabad HC decision on similar issue to be considered: HC

++ Cus -s.110 -Seized goods -Notice - Extension of time - Noting merely kept in file and not communicated to person who would be adversely affected cannot amount to a valid order: HC

Nov 16, 2023

++ ST - Commission received by Assessee on account of export of service is rightly exempted from tax; Extended limitation cannot be invoked for raising tax demand, where Assessee is registered for provision of service & discloses commission amount received: CESTAT

++ Cus - Appellant was whole time director of M/s Laser and was responsible for its operations and M/s Laser violated section 58 of the Act and appellant mislead the department, no reason found to interfere with penalty imposed on appellant under section 117: CESTAT

Nov 15, 2023

++ VAT - If entire exercise undertaken as precursor to assessment and orders of assessment itself are under challenge, amount of pre-deposit in respective appeal has to be tax amount payable: HC

++ Sales tax - Where taxpayer to avail benefit of Vera Samadhan Yojna, 2019 could not file its application before cut off date, such benefit of scheme cannot be extended to it: HC

++ ST - In absence of any documentary evidence that appellant had acted as an intermediary between overseas entity and its Indian customer and that location of service receiver is in Germany, transaction should appropriately be considered as export of service: CESTAT

++ CX - Once the goods are used for manufacture of final products or for provision of taxable services, credit can be allowed: CESTAT

++ CX - When there is no allegation in SCN that appellant availed credit or utilized the same, penalty imposed cannot sustain: CESTAT

++ ST- Software maintenance services are taxable from 01.06.2007 - Demand raised for period prior to such date, is invalid: CESTAT

++ ST - As per settled precedent, incentives paid for achieving targets cannot be deemed to be consideration & are not leviable to service tax under Section 67 of Finance Act 1994: CESTAT

Nov 14, 2023

++ SAFEMA - Every person against whom an order of detention has been passed under COFEPOSA, the provisions of SAFEMA would apply, with exception of four circumstances laid down in Section 2(2)(b) of COFEPOSA: SC

++ SAFEMA - Order forfeiting Appellant's property is sustained, since an order of detention under COFEPOSA was made against the Appellant: SC

++ GST - Since Proper Officer was informed about Assessee's demise & stoppage of business, no question arises of filing GST return after assessee's demise; cancellation of GST registration with retrospective effect is unwarranted: HC

++ GST - The petitioner shall furnish a reconciliation statement showing date of invoices and dates on which the payments have been made, Adjudicating Authority shall consider the refund applications afresh: HC

++ GST - Petitioner is permitted to file an application for revocation of cancellation of its GST registration and also substantiate that it is carrying on its business from another premises, the Proper Officer shall consider the same and pass a speaking order: HC

++ Kerala GST - No prejudice is caused to a Noticee merely because the Show Cause Notice omits to cite the specific provision sought to be invoked; more so, where the Noticee is nevertheless liable for penalty on account of non-payment of tax: HC

++ GST - Cancellation of registration is invalidated where no reason is given for such action; this is an incurable defect which cannot be cured through replies filed by the Department: HC

++ Tamil Nadu GST - No response from Assessee to SCN issued to return defaulters u/s 46 of TNGST Act - Assessee's challenge to subsequent best-judgment assessment order, thus falls flat: HC

++ ST - Assessee not given opportunity to file reply to Show Cause Notice; Assessment order stands quashed since it violates principles of natural justice: HC

++ Cus - In case of imported inputs/raw material, additional duty of custom shall be paid from cash and not from cenvat credit and in case of duty liability on indigenous raw material and finished goods, since the duty is of excise, same shall be paid from cenvat account: CESTAT

++ CX - Buyer of input goods not needed to investigate if supplier had purchased the goods properly or whether manufacturer of such inputs paid Excise duty thereon: CESTAT

++ ST - Consulting Engineer Service - Tax demand raised thereon is not sustainable, where service is received prior to 18.04.2006, being date of introduction of Section 66A of Finance Act 1994: CESTAT

Nov 13, 2023

++ ST - SCN dated 29.12.2020 raising demand of 2353 crores - Circular 178 dt. August 2022 clarifies in the matter of tax on capacity charges and late payment surcharges - Since respondent did not have benefit of this Circular, SCN set aside for issuance afresh: HC

++ Cus - MEIS - Singling out FIBCs from export incentives retrospectively, while retaining benefits for other products [Ch. 61 to 63] exhibits arbitrariness and discrimination: HC

++ GST - Once the correct documents covering the goods were produced before passing of detention/seizure order, authorities ought not to have proceeded further: HC

++ GST - Cancellation of Registration - Petitioner asserts that it is carrying on business from its principal place of business and if a proper investigation is carried out, the same would be confirmed - Matter remanded: HC

++ VAT - Entitlement of assesse to succeed on merits of issues raised in Second Appeals before Tribunal will have to be decided by that Forum to which it is appropriate to remand matters after directing restoration: HC

++ VAT - As per Section 60(1A) of Kerala VAT Act, any pre-deposit amount already remitted as per Section 55 of the Act, is to be adjusted towards pre-deposit amount yet to be remitted : HC

++ ST - Since appellant have deposited the tax prior to issue of SCN, they are entitled to benefit of Section 80 of Finance Act and accordingly, penalty imposed under Section 78 is set aside: CESTAT

++ CX - When Cenvat taken has been reflected in ER 1 Return and non-taking of Cenvat at Pansukra unit has been verified and certified by Range Superintendent, Department cannot allege any suppression on the part of appellant: CESTAT

Nov 11, 2023

++ ST - Rule 5 of CCR - Once the self-assessed return of petitioner and in terms of which its claim of refund and of being in-exigible to service tax had attained finality, the refund was clearly liable to be granted automatically: HC

++ Cus - MEIS Rewards - 'N' mentioned through oversight - Portal now attuned to allow amendment of Shipping Bills - CBIC advisory refers: HC

++ CX - If there was any fraud and appellant was only issued invoices and received payment by cheque, naturally receiver of goods would want the money to be returned: CESTAT

++ ST - Activity of providing cellular mobile services to subscriber during international outbound roaming pertains to Telecommunication Service, but such service is not provided by a telegraph authority; hence is not taxable under Section 65(109a) of Finance Act 1994: CESTAT

Nov 10, 2023

++ Misc- State is competent to legislate to extent of prohibiting online gambling, and at same time has authority to regulate online games of skill: HC

++ Cus - Custodial interrogation of accused/bail applicant is not necessary, if he has obeyed conditions imposed while he was on interim bail: DC

++ GST - Cash seized was not in relation to any unexplained transaction under the Act, 2017 but was consideration received on sale of silver bars - No notice issued even after six months, hence amount to be returned forthwith: HC

++ GST - Order does not reflect consideration of the reply filed - There is a violation of principles of natural justice - Order set aside and matter remanded: HC

++ GST - Where the procedures prescribed are designed to check evasion of tax, discrepancy in the e-way bill regarding vehicle number cannot be ignored: HC

++ GST - Seeking a direction to the respondent to reimburse tax paid on work executed is a matter which cannot be decided in a writ petition - Remedy is to approach civil court: HC

++ GST - Issue for which the petition was filed viz. release of goods and de-sealing of premises no longer survives since respondent has, in their affidavit, informed of having done needful: HC

++ Cus - imported LCD Panels are classifiable under Chapter Heading 9013 8010: CESTAT

++ VAT - Order passed u/s 27(5) of Gujarat VAT Act cancelling registration and Notices under Form 503 and 104 and 401, ex-parte & without hearing assessee, merits to be quashed: HC

++ GST - Remand order passed by adjudicating authority by clearly defying and in violation of order of higher Appellate Authority, is highly deprecable: HC

++ ST - Any material used for construction of building or fabrication of any equipment which is in turn used for providing output taxable service on the material so used, credit is correctly admissible: CESTAT

++ Cus - Cheese Polvaromas/Cheese Parmesan Polvaromas/Butter Cream Polvaromas are items of animal origin having components of sythentic aromatics & are meant for industrial use, and not for human consumption; appropriate classification thereof is CTH 3302 1090: CESTAT

Nov 09, 2023

++ Cus - Brass Scrap imported from Pakistan by mis-representing country of origin as UAE; importer being well versed with statutory provisions w.r.t. mis-declaration & consequences thereof, cannot plead ignorance; confiscation u/s 111(m) & penalties u/s 112(a) & 114A sustained; re-export permitted on payment of redemption fine: CESTAT

++ ST - Business Auxiliary Service - Service Tax not leviable on incidental or auxiliary services such as billing, issue or collection or recovery of cheques, payments, provided by power DISCOM to Municipal Committees - collecting taxes owed to Govt exempt from service tax as per Notfn No 13/2004-ST: CESTAT

++ CX - A notification has to be issued for providing exemption under said source of power and that in absence of notification containing an exemption to such additional duties in nature of education cess and secondary and higher education cess, they cannot be said to have been exempted, refund of education cess and higher secondary education cess has been correctly denied: CESTAT

Nov 08, 2023

++ VAT - Accepting the case put up by revenue would permit assessing authority to do something indirectly what he cannot do directly - Statute must be construed in accordance with the intention of Legislature: SC LB

++ GST - IBC, 2016 - Petitioner entitled to a clean slate - A charge cannot be enforced against any property in the hands of a person to whom such property has been transferred for consideration and without notice of such charge: HC

++ CX - Notification No. 17/2009 nowhere mandates that refund claims should be filed shipping bill-wise: CESTAT

++ ST - Order-in-Appeal passed without giving Assesee sufficient time to file reply to Show Cause Notice is invalid & hence merits being quashed, more so where Commr.(A) neither rejects Assessee's request for additional time, nor discusses such request in the order: CESTAT

++ Cus - charges of misdeclaration of transaction value cannot be sustained where no evidence is put forth to establish that any payment over and above the transaction value, was received by the party concerned: CESTAT

Nov 07, 2023

++ GST - ITC Refund - Respondents cannot withhold refund due on the ground that they are yet to decide as to whether the O-in-A is to be appealed against: HC

++ GST - There is no dispute that the petitioner cannot be compelled to deposit the tax without following the procedure u/s.s 73, 74 and 79 of the Act: HC

++ CX - Single Judge was not justified in dismissing writ petition on the ground of existence of alternative remedy, especially when petition had been pending since 2010, and the time limit for availing alternate remedy had expired: HC

++ Cus - Adjudication took more than 11 long years for which there appears to be no explanation - WPs dismissed in limine without examining issue of violation of principles of natural justice - Review petitions allowed: HC

++ Lump-sum tax - For an error in the software of the respondent, the petitioner cannot be made liable to pay the penalty for less payment of tax: HC

++ CX - Nothing concrete has been placed on record that duty element shown in invoices issued to customers has not been recovered - Under such circumstances, concurrent finding of Tribunal that it is a case of unjust enrichment cannot be faulted: HC

++ Cus - Every 'gold coin', as that expression has come to be loosely used, would not fall within CTH 7118 1000 or 7118 9000: HC

++ Cus - Every observation appearing in a judgment cannot be viewed as constituting the decision of the court: HC

++ ST - Petitioner is providing services to various colleges seeking affiliation with it - It is an independent business vertical which is a 'service' not exempted and is, therefore, liable to service tax: HC

++ ST - Appellant has received consideration from NIIT which is part of fees collected for imparting computer training courses, demand therefore is legal and proper: CESTAT

++ Cus - Imported goods and gold suffered absolute confiscation, imposition of penalty under Section 114AA if reduced from Rs.10,00,000/- to Rs. 5,00,000/- it would meet ends of justice: CESTAT

++ CX - Manufacturer-Appellant collected transportation charges from customers as per pre-determined quantity of manufactured goods dispatched - Profit from excess freight charges collected is not part of value of manufactured goods & hence not includable in assessable value - Excise tax demanded thereon not tenable: CESTAT

Nov 06, 2023

++ GST - Applicant has co-operated in the investigation by making himself available as and when summons were issued against him - Respondent has not expressed any apprehension of applicant being a flight risk - Bail granted: HC

++ GST - Petitioner cannot be deprived of the benefit due to non-constitution of Tribunal by respondents themselves - To deposit 20 per cent of the remaining amount of tax in dispute, pursuant to which recovery of balance amount stayed: HC

++ Service - Misconduct having been proved, the same needs to be taken to its logical end by imposing penalty and giving effect to the same: HC

++ Sales Tax - When notice specifying commission of offence u/s 10(b) of the CST Act was responded to, the Sales Tax Officer was not correct in rendering finding and holding petitioner guilty of offence u/s 10(d): HC

++ CX - Notifications will be effective from date of its publication, contention of lower authority that notification will be effective from date of its issue is absolutely incorrect, refund on this ground cannot be denied: CESTAT

++ Cus - The subject goods 'Transfer Door Color Strip' and 'Transfer Rear Door Color Strip' which are classifiable under Chapter sub heading 39199090 are entitled for benefit of concessional rate of basic customs duty under Notfn 57/2017-Cus: CESTAT

Nov 04, 2023

++ GST - Non-consideration of the reply/objections filed by assessee in response to SCN results in a non-speaking order - Matter remitted: HC

++ GST - Insisting on assessee filing an appeal against a non-speaking order would result in assessee losing a well-considered opinion of assessing officer, for which he is legally entitled to: HC

++ GST -  Court cannot entertain writ petition under Article 226 of the Constitution after limitation for filing an appeal has expired: HC

++ GST - ITC Refund - Inverted duty structure - Legislative scheme cannot be altered - Approach that 'rate is more or less the same' runs contrary to the statutory scheme and patently violates not only the letter but also the spirit of law: HC

++ GST - Scheme of refund of unutilised ITC which has accumulated on account of rate of tax on inputs being higher than that on output supplies cannot be restricted only to those cases where there is single input and single output supply: HC

++ ST - The order denying cenvat credit on input and input services, capital goods on tower, tower material and shelter are not sustainable in law: CESTAT

++ ST - Demand raised under reverse charge mechanism on commission paid to overseas agents cannot sustain: CESTAT

Nov 03, 2023

++ Kerala VAT - there is no bar on seeking restoration of appeal if an assessee is unsuccessful in availing benefit under Amnesty Scheme provided by State Government: SC

++ CX - Stocks of manufactured goods lying unsold outside the factory, cannot be deemed to be goods lying in warehouse, where neither the premises are registered as warehouse nor such premise are alleged to be warehouse: CESTAT

Nov 02, 2023

++ Cus - Either there is an attempt to shield the persons who were actually involved in smuggling or there is no will to trace out such a person - Petitioner cannot be declared as 'beneficial owner' of the smuggled goods - Duty demand set aside: HC

++ ST - s.35G - Dispute as to the classification of services does not fall within the jurisdiction of High Court - Appeal not maintainable: HC

++ GST - Petitioner had a remedy of filing an appeal which it has chosen not to - In view of recommendations of the 52nd GST council, petitioner can file appeal till 31 January 2024: HC

Nov 01, 2023

++ ST - Definition of Rent-a-Cab service does not include a motor vehicle rented for use by an educational institute - Renting of bus for transporting students to & from an educational institution excluded from definition of cab ; such activity not taxable under Rent-a-cab operator service: CESTAT

++ ST - Merely by mention of commission or any other term, whereby deduction was given in sale invoice, same cannot be treated as commission for purpose of levy of Service Tax under 'business Auxiliary Service': CESTAT