The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has said that notional value of Maruti’s free designs provided to distributors not dutiable underneath Central Excise. The Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) was addressing the difficulty whether or not the notional value of drawings…
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has said that development sub-contractor can not escape service tax legal responsibility when major contractor is taxable. The Bench of Binu Tamta (Judicial Member) and Hemambika R. Priya (Technical Member) has said that the development of residential complexes was not exempt from…
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has acknowledged that the service tax demand can’t be based mostly solely on Revenue Tax Information in Kind 26AS with out establishing receipt of consideration. The Bench of Dr. Rachna Gupta (Judicial Member) acknowledged that “Income can’t elevate the demand on the…
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has acknowledged that bonafide declaration of worth of products cannot be handled as suppression merely for being incorrect. The Bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has noticed that the declaration of the worth of products was…
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has acknowledged that HIV-VL take a look at kits qualify as life-saving diagnostic kits and is eligible for customs obligation exemption. The Bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has noticed that the HIV-VL take a look…
