Jurisdictional Issues — Challenges before CESTAT
by Suvendu Kumar Pati†
CESTAT
Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC
“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.
Tribunal, Regulatory Bodies and Commissions Monthly Roundup | January 2023 | 25+ Legal Stories including no relief in CCI penalty on Google, TDS deduction and interest on securities, high-level committee for Yamuna pollution, no clean chit to DLF, and more
APPELLATE TRIBUNAL FOR ELECTRICITY (ATE) Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
2022 Yearly Wrap Up | Anamnesis of Rulings and Judgments Rendered by Tribunals, Regulatory Bodies and Commissions
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
‘Commissioner ought to have followed Supreme Court’s Ranbaxy Laboratories verdict’; CESTAT grants interest on delayed sanction of Refund claim under Rule 5 of CENVAT Credit Rules
“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.
DECEMBER 2022 WRAP UP: 22 captivating judgments of Tribunals, Regulatory Bodies and Commissions
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.
CESTAT exempts All India Football Federation from paying service tax in accordance with the tripartite agreement between parties
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR
16 interesting stories from Tribunals and Commissions [November, 2022]
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
Whether Section 73A of the Finance Act, 1994 applicable when service tax has been collected and retained by the Assessee; CESTAT answers
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside
Does seized goods may be released in favor of an ‘owner’ or an ‘importer’ under Section 110-A Customs Act? Bombay High Court analyses
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
CESTAT | Services involving supply of goods/deemed supply of goods to be classified under ‘works contract services’ only
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
Whether ocean freight charges can be collected, subject to levy of Service Tax? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical
Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?
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.
Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers
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 | No suppression of material facts if show cause notice issued is based on balance sheet; Appeal denied
Karnataka High Court: A Division Bench of PS Dinesh and Anant Pamana Hegde, JJ. rejected the appeal filed by Commissioner
Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)
Can service tax be levied on services provided by club to its members? CESTAT answers
Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member),
30 Reports to Read from Tribunals and Commissions | April and May RoundUp 2022
Central Information Commission (CIC) Framework of RTI Act restricts jurisdiction of CIC to provide a ruling on issues pertaining to access/right to