As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
by Urja Joshi† and Amisha Upadhyay††
by Suvendu Kumar Pati†
“It is necessary to refer to ‘general rules of interpretation’ of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.
APPELLATE TRIBUNAL FOR ELECTRICITY (ATE) Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
While we brace ourselves for 2023, we switch on our anamnesis mode and note down the significant decisions covered in the entire year of 2022 by Tribunals, Regulatory Bodies and Commissions
“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.
Presenting to you tour d’horizon of all the significant decisions covered in the month of December 2022 of the Tribunals, Commissions and Regulatory Bodies.
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR
Mehul Choksi banned from SEBI for 10 years; SC acted in violation of the provisions of Constitution: CIC; No prohibition on advocate to represent different company in separate proceedings filed under Section 7 IBC; Interim directions to Gurugram Municipal Corporation vis-a-vis banned foreign dog breeds and increased cases of pet and stray dog menace; and more
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside
Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical
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.
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: A Division Bench of PS Dinesh and Anant Pamana Hegde, JJ. rejected the appeal filed by Commissioner
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)