CESTAT Half Yearly Digest: January To June 2024 - PART I

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTATCase Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GSTThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.Balloons Used For Decorations Outside The Purview Of Requirement To Satisfy BIS Registration, CESTAT Set Aside Confiscation OrderCase Title: M/s. Bubbly Balloons Versus The Commissioner of CustomsThe Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTATCase Title: Principal Commissioner of Customs, New Delhi Versus M/s. Aptar Pharma India Pvt. Ltd.The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.MRP Based Assessment Is Applicable Only To Mineral Water, Aerated Water And Not To Packaged Drinking Water: CESTATCase Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central ExciseThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.Service Tax Can't Be Fastened Without Identifying Specific Service Provided And Consideration Received: CESTATCase Title: Kuoni Travel India Pvt Ltd. Versus Pr. Commissioner of Central ExciseThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.Printing Activity Does Not Amount To 'Manufacture', Excise Duty Demand Unsustainable: CESTATCase Title: M/s.Chromaprint (India) Pvt. Ltd. Versus The Commissioner of GST & Central ExciseThe Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained. “Commission” Is distinguishable From “Incentive”, No Service Tax Can Be Levied On “Incentive”: CESTATCase Title: Wig Air Freight Pvt. Ltd. Versus The Commissioner of Central Goods and Service Tax, New DelhiThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on “incentives”.Services Of Planning Travel Itinerary Of Clients Classified As “Air Travel Agent” And Not Under Business Support Service: CESTATCase Title: M/s. International Travel House Pvt. Ltd. Versus Commissioner of Service TaxThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services for planning travel itineraries for clients are classified as “air travel agents” and not under business support services.Excise Duty Not Payable On Waste And Scrap Of Packing Material Of Inputs If Travels Beyond Show-Cause Notice: CESTATCase Title: Commissioner of Central Excise, Aurangabad Versus M/s Skoda Auto Volkswagen India Pvt. Ltd.The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on waste and scrap packing material of inputs, and demand is not sustainable if it has travelled beyond the show-cause notice.In Absence Of Service Recipient And Service Provided Service Tax Can't Be Demanded And Confirmed: CESTATCase Title: Rajasthan State Road Transport Corporation Versus Joint Commissioner Of Central Excise And Service Tax, JaipurThe Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of such service recipient and service provided service tax cannot be demanded and confirmed.Remuneration Paid To Whole-Time Directors As Commission Based On Profit Doesn't Attract Service Tax: CESTATCase Title: Gujarat Guardian Ltd. Versus C.C.E-BharuchThe 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.Advertisement Expenses Incurred By Dealers Not To Be Included In Assessable Value For Payment Of Excise Duty: CESTATCase Title: Suzuki Motorcycle India Private Limited Versus Commissioner of Central ExciseThe 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...

CESTAT Half Yearly Digest: January To June 2024 - PART I

Mariya Paliwala

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