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Tag: CESTAT Delhi

GST ArticlePre-GST

Department cannot invoke extended period without proving suppression of fact

byCA Bimal Jain18/07/202318/07/2023

The CESTAT, New Delhi in the matter of M/s. Mount Everest Breweries Limited v. Commissioner of CGST & Central Excise held that the assessee had not suppressed any facts and thus, extended period of limitation cannot be invoked.

GST ArticlePre-GST

Services of extending corporate guarantee without any consideration is not considered as a service

byCA Bimal Jain21/06/202321/06/2023

The CESTAT, New Delhi in Sowar Pvt. Ltd. v. Commissioner of Service Tax [Final Order No. 50607 Of 2023 dated…

GST ArticlePre-GST

Short tax paid can be adjusted with the excess tax paid in subsequent months/quarters

byCA Bimal Jain09/06/202309/06/2023

The CESTAT, Delhi in M/s. B.L. Kashyap & Sons Ltd. v. Commissioner of Service Tax [Service Tax Appeal No. 54315…

Pre-GST

Service Tax Not Payable On Services Of Advertisement In Print-Media

byAdmin06/03/202306/03/2023

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not applicable…

GST ArticlePre-GST

Security/bank guarantee is necessary for the provisional release of the confiscated goods before adjudication

byCA Bimal Jain20/01/202320/01/2023

The CESTAT, New Delhi in the matter of M/s Classic Interiors v. Commissioner of Customs, New Delhi [Customs Appeal No.…

GST ArticlePre-GST

No Service Tax on health care services provided by the clinical establishments by engaging consultant doctors

byCA Bimal Jain19/01/202319/01/2023

The CESTAT, New Delhi in the matter of M/s. Maharaja Agrasen Hospital Charitable Trust v. the Commissioner of Service Tax,…

GST ArticlePre-GST

Transportation cost separately charged should not forms part of assessable value as per the Central Excise Act

byCA Bimal Jain25/12/202225/12/2022

The Customs, Excise & Service Tax Appellate Tribunal, New Delhi (“the Tribunal”) in the case of M/s. Bathinda Industrial Gases…

GST ArticlePre-GST

Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste – CESTAT, New Delhi

byCA Bimal Jain22/12/202222/12/2022

The CESTAT, New Delhi in M/s Ayyan Energy Resources (P) Ltd. v. Commissioner [Customs Appeal No. 567 of 2011 dated…

GST ArticlePre-GST

Custom broker is not responsible for overseeing the correctness of documents issued by Government Authorities

byCA Bimal Jain11/12/202211/12/2022

The Customs Excise and Service Tax Appellate Tribunal, New Delhi (“the CESTAT”) in the cases of M/s. Surya Jyoti Global…

Pre-GST

No Power Lies at the Behest of CBEC to Modify the Scope of Exemption Notification issued by the Central Government

byCA Bimal Jain25/11/202225/11/2022

The CESTAT, New Delhi Bench, in the case of M/s Lakshya Education Solutions Pvt. Ltd. v. The Commissioner (Appeals), Customs,…

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