M/s. Quantum Hi-Tech Merchandising Pvt. Ltd. Vs Commissioner of Customs, New Delhi
.... were duly found affixed on the outer side of the master cartoon box as well as on the retail packs (iii) Representative samples of goods were drawn from the consignments and sealed. (iv) Goods were detained vide Panchnama dated 18.05.2017 however were later released provisionally purs ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. India Trade promotion Organization Vs Commissioner of Central Excise & CGST �Delhi South
.... cases for such deposits as have been made under Section 35F of the Act. As already observed in the present case, the amount in question is neither the amount of duty nor is the amount of pre deposit, the amount in question is merely a deposit with the Revenue which the Revenue had no authority t ...
Customs, Excise And Service Tax Appellate, New Delhi
Smt. Manesh Devi M/s Shaheed Ranveer Singh Vs The Commissioner, Central Excise & Central Goods and Service Tax, Alwar
.... h. 6. As discussed in the impugned order, the appeal was filed on 26.04.2022 whereas as per the delivery status, the order-in-original was dispatched through speed post on 04.07.2019 and there is no evidence to the effect that the same was returned back. Accordingly, the Commissioner (Appea ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Tripti Alcobrew Pvt. Ltd Vs Commissioner of Central Excise & CGST
.... f goods that may take place under any of the transactions referred to in sub-clauses (a) to (f) of clause (29-A) of Article 366. The works contracts, hire purchase contracts, supply of food for human consumption, supply of goods by association and clubs, contract for transfer of the right to use ...
Customs, Excise And Service Tax Appellate, New Delhi
IPL Biologicals Limited Vs Commissioner of Central Tax, GST Delhi East
.... has, therefore, to be seen as to how the Commissioner has dealt with these two decisions. 27. In the context of the decision of the Tribunal in NMS Babu, the Commissioner observed that the department had not accepted the said decision and had filed an appeal before the Supreme Court. The C ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Info Edge (India) Ltd. Vs Commissioner of Service Tax
.... 18.04.2006 to 01.03.2008 (first show cause notice) 53,25,505/- 53,25,505/- Total 1,63,10,128/- 54,52,509/- 1,09,00,260/- ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Vandana Ispat Limited Vs Commissioner Of CGST & Central Excise-Raipur
.... from an act; or (b) consideration for agreeing to tolerate an act or a situation; or (c) consideration to do an act. 9. Reverting to the facts of the case, we observe that the show cause notice and the impugned order indicate that the appellant was charging and collecting an amoun ...
Customs, Excise And Service Tax Appellate, New Delhi
Global Coal & Mining Private Limited Vs Commissioner Of CGST & Central Excise Delhi 3
.... hat the service tax was paid on the entire amount of beneficiation charges and not on the amount calculated after deducting the value of the coal rejects. 9. In view of the above, learned counsel for the appellant submits that the demands were confirmed by the impugned orders based on wrong ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. Rajasthan Co-Operative Dairy Federation Limited Vs Commissioner of Central GST, Jaipur
.... on different terms; a second or further negotiation. In the present case, the consideration for promotion and marketing services has been negotiated again from a pre-decided amount to NIL. 12. The present refund application pertains to the period when the negative list regime was in force, ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s. South Eastern Coalfields Limited Vs Commissioner of CGST Customs and Central Excise
.... is that it is for residential purpose and hence no service tax is payable. However, they failed to submit any evidence in support thereof. Similarly, the excess amount reflecting in the ledger on account of legal service, the appellant failed to submit any supporting documents. The appeal, there ...
Customs, Excise And Service Tax Appellate, New Delhi
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
