Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.The bench for Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that, as per the dictionary, cargo also means goods carried on a ship, aircraft, or motor vehicle. The...

Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue. The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that mis-declaration of origin being an issue technical in nature does not seem to...

Suspension Of GST Registration Deemed To Be Revoked If Show Cause Notice Not Decided Within 30 Days Of Reply: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that suspension of GST registration is deemed to be revoked if a show cause notice is not decided within 30 days of reply.The bench of Justice Sanjeev Prakash Sharma and Justice Sudeepti Sharma has allowed interim relief for revocation of the suspension of the petitioner's GST registration and observed that the GST Department had not adjudicated upon...

Inquiry To Be Continued By Adjudicating Authority As Per Notification In Vogue And Not Under Superseded Notification: Madras High Court

The Madras High Court has held that the inquiry will have to be continued by the adjudicating authority as per the notification in vogue and not by the adjudicating authority under the superseded notification.The bench of Chief Justice Sanjay V. Gangapurwala and Justice Bharatha Chakravarthy has observed that the phrase “except as respects things done or omitted to be done before...

In Absence Of Notification For Cross-Empowerment, Action Taken By Counterparts Are Without Jurisdiction: Madras High Court

The Madras High Court has held that in the absence of notification for cross-empowerment, action taken by counterparts was without jurisdiction.The bench of Justice C. Saravanan has observed that the manner in which the provisions have been designed is to ensure that there is no cross-interference by the counterparts. The only exception provided is under Section 6 of the respective GST...

Customs Act | S. 71 Inapplicable If Imported Goods Were Stocked Outside Notified Public Bonded Warehouse With Permission : Supreme Court

The Supreme Court has held that Section 71 of the Customs Act, 1962 would be inapplicable to cases where imported goods were stocked outside the notified public bonded warehouse with the permission of the concerned officer. A portion of the Appellant's factory premises was notified as a public bonded warehouse. The Appellant, with the permission of Superintendent of Customs and Central...

ITAT Cases Weekly Round-Up: 17 To 23 March 2024

Deeming Provisions Of Sec 69B Can't Be Invoked Once Nexus Of Source Of Unrecorded Transactions With Assessee's Business Is Proved: Chandigarh ITAT Case Title: M/s A.P Knit Fab verses DCIT Finding that the difference in stock found out by I-T Authorities has no independent identity and is part & parcel of entire stock, the Chandigarh ITAT refused to treat such difference...

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024

Delhi High Court Pre-Deposit Of 20% Demand Is Not Precondition For Consideration Of Stay Application During Pendency Of First Appeal: Delhi High Court Case Title: National Association Of Software And Services Companies (NASSCOM) Versus Deputy Commissioner Of Income Tax (Exemption) Circle 2 (1) The Delhi High Court has held that a 20% pre-deposit demand is not a precondition...

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Supreme Court Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import) Citation : 2024 LiveLaw (SC) 239 Recently, the Supreme Court held that under the Customs Act, the...

Credit Availed On Outward Transportation Services Eligible When Freight Charges Are Included In Taxable Value: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that credit availed on outward transportation services is eligible when the freight charges are included in the taxable value.The bench of Chief Justice M.S. Ramachandra Rao and Justice Jyotsna Rewal Dua observed that the Tribunal was not justified in holding that the place of removal for the GTA services provided under the sale contract is...

Advertisement Expenses Incurred By Dealers Not To Be Included In Assessable Value For Payment Of Excise Duty: CESTAT

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the advertisement expenses incurred by the dealers on their own accord are not to be included in the assessable value for the purpose of payment of excise duty.The bench of S. S. Garg (Judicial Member) and Rajeev Tandon (Technical Member) has observed that expenses are purely optional at the end...

Remuneration Paid To Whole-Time Directors As Commission Based On Profit Doesn't Attract Service Tax: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that remuneration paid to whole-time directors as commission based on profit doesn't attract service tax.The bench of Sulekha Beevi C.S. (Judicial Member) and C.L. Mahar (Technical Member) has observed that the whole-time director is essentially an employee of the company, and accordingly,...