CESTAT Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member),

Case Briefs High Courts

Utt HC | Pre-deposit amount reduced considering hardship under S. 129-E of Customs Act; Court modifies CESTAT order

Suchita Shukla, Editorial Assistant has put this story together

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)

Suchita Shukla, Editorial Assistant has put this story together

Case Briefs High Courts

Jhar HC | Mandatory pre-deposit not to be waived off by Court under amended S. 35-F, Central Excise Act until exceptional grounds of undue financial hardships is proved beyond doubt

Arunima Bose, Editorial Assistant has put this story together

Case Briefs High Courts

Guj HC | Goods seized by Customs Authority can be released after imposing fine and subjecting the party concerned to certain conditions

Gujarat High Court: A Division Bench of Harsha Devani and Bhargav D. Karia, JJ. partially allowed a stay order for the release

Case Briefs High Courts

Bom | CESTAT to exercise appellate jurisdiction as a fact finding authority; ‘cryptic order’ with a single observation set aside

Bombay High Court: S.C. Dharmadhikari and M.S. Karnik, JJ., allowed an appeal filed by the Commissioner of GST against the order of

Case Briefs High Courts

Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994

Bombay High Court: S.C. Dharamadhikari and M.S. Karnik, JJ., dismissed an appeal filed against the order passed by Central Excise and Service Tax

Case Briefs Supreme Court

Term “allowed to be sold in India” under Proviso to S. 3(1) of Central Excise Act, 1944 applicable only to sales made in DTA of the production by 100% EOUs

Supreme Court: Hearing the appeal where the question was that whether the appellant was eligible to clear goods up to a certain