The Ahmedabad CESTAT quashed ₹1 crore penalties imposed on M/s Dhanlabh Logistics LLP, a Customs House Agent (CHA), in two export fraud cases involving overvaluation by exporters M/s K R International and M/s Fusion Overseas. The tribunal ruled the CHA merely processed documents received from intermediaries without intent to abet [...]
The Ahmedabad CESTAT set aside penalties imposed on M/s Aeromar Logistics in an export misdeclaration case. Customs had penalized the firm for allegedly facilitating overvalued exports by M/s Fusion Overseas. The tribunal found Aeromar merely acted as an intermediary forwarding documents between shipping agencies and customs brokers, with no evidence [...]
The Bangalore bench of CESTAT has remanded Micro Focus Software India Pvt. Ltd.’s service tax refund case back to the Commissioner (Appeals) for fresh adjudication. The tribunal found the appellate authority erroneously considered an unrelated master service agreement while rejecting the company’s cenvat credit refund claims for exported IT services. [...]
The Bangalore bench of CESTAT has remanded Nedcommodities India Pvt. Ltd.’s case back to customs authorities, directing fresh examination of documents supporting revised export values for their specialty ‘Monsooned Coffee’ shipments. The tribunal found the Commissioner (Appeals) exceeded jurisdiction by introducing unrelated FEMA violation allegations when rejecting shipping bill amendments [...]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the service tax appeal of Sequent Scientific Ltd. after confirming the company’s participation in the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted the Department’s acceptance of the settlement and the issuance of [...]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the service tax appeal filed by M/s. SAAJ Group after verifying that the company had successfully availed the benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The tribunal noted that the Designated Committee [...]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bangalore has allowed Carpenter Classics India Pvt. Ltd.’s appeal, quashing a service tax demand under ‘Erection, Commissioning, or Installation Service’ for the period 2006–2007. The Tribunal held that the company’s activity—designing, supplying, and installing modular kitchens—qualified as a works contract service, which was not taxable before June 1, 2007, as per the Supreme [...]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has remanded a service tax dispute involving Precttech Enclosures Systems Pvt. Ltd., directing re-examination of exemption eligibility under Notification No. 34/2004-ST. The case centered on whether freight charges of ₹1,000 per trip for a single consignee (M/s Delta Power Solutions) within a 2-3 [...]
The CESTAT allowed a time-barred service tax appeal, ruling that a 1-day delay in filing was excusable due to bona fide procedural confusion. The appellant, misdirected by the department’s instructions, initially filed in Meerut instead of Dehradun. Citing Section 14 of the Limitation Act, the tribunal excluded the abortive proceeding period, emphasizing liberal interpretation for justice. The case is remanded for merit-based adjudication. M/s.Harshit [...]
The CESTAT dismissed a refund claim of ₹8.43 lakh filed by a motor vehicle rental service provider, citing Supreme Court rulings (ITC Ltd. case). The tribunal held that refund claims cannot be entertained unless the original self-assessment is challenged or modified. The appellant had paid service tax on 60% value but failed to contest the assessment. The decision reinforces strict procedural compliance for tax [...]
The CESTAT ruled that tour operators cannot be taxed under reverse charge mechanism for taxi services used in inbound tourism. The tribunal held this would amount to double taxation, as taxi operators already paid service tax. Citing Notification No.30/2012-ST, it clarified that similar line of business exemptions apply. The decision sets aside a ₹5.4 lakh demand, offering relief to travel operators. M/s. Incredible Indian Moments P. [...]
The CESTAT ruled that PVR Cinemas’ sale of food and beverages does not qualify as a taxable service under the Finance Act, 1994. The tribunal upheld that transactions involve mere sale of goods, not services, as customers buy packaged/reheated items without added service elements. The decision aligns with earlier rulings, distinguishing it from Gold Class services (where waiters serve). Service tax demand was quashed, reinforcing industry relief. M/s. PVR Limited VERSUS [...]