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Place Of Outbound Shipment Outside India, No Service Tax On Freight Margin Recovered From Customer: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the place of provision of service for outbound shipment shall be outside India. Hence, there will be.

Vishalt gohelForwarding agent servicePlace of provisioning servicesService tax appellate tribunalAhmedabad benchSomesh aroraJudicial memberTechnical memberServices rulesForwarding agent serviceFinance actFor appellant

Broomsticks Made Up Of Plastic Not Using Vegetable Material Taxable w e f 22 09 2017: CESTAT

Broomsticks Made Up Of Plastic Not Using Vegetable Material Taxable w e f 22 09 2017: CESTAT
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Naveen bindalNikita jajuService tax appellate tribunalSomesh aroraJudicial memberTechnical memberChapter headingCustoms tariffTariff headingFor appellant

No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTAT

No Service Tax Payable On Freight Margin Recovered From Customer In Case Of Outbound Shipment: CESTAT
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Vishalt gohelForwarding agent serviceAhmedabad benchIncome tax appellate tribunalSomesh aroraJudicial memberTechnical memberForwarding agent serviceFinance actBoard circularFor appellant

Department Cannot Decide Title Of The Goods When No One Disputes Ownership: CESTAT

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the department cannot self-assign to itself the duty of declaring bad in law the certificate.

Renewable energyService tax appellate tribunalMinistry of renewable energyApca power private limited versuscc kandlaAhmedabad benchSomesh aroraJudicial memberTechnical memberCustoms actHigh sea sale agreementHigh seas sale agreementFrustra probatur quod probatum non relevantCustoms appealOods dispute

Proper officer under Customs Act, 1962: Will the loose cannon misfire again?

The battle lines for a renewed Mahabharata on ‘proper officer’ under Customs Act, 1962 are being redrawn again with both the Judiciary and the Executive becoming hyperactive post the Cannon India Pvt.

Somesh aroraSayed aliSupreme courtCannon india pvt ltdCustoms departmentUnion of indiaBoyce manufacturing company ltdWhile the departmentCustoms actFinance billFinance actCannon indiaProper officerAttorney generalCentral boardIndirect taxes