Custom, Excise & Service Tax Tribunal judgments

The Tribunal holds that manpower supply services to corporate entities attract RCM under Notification 30/2012-ST, shifting tax liability to the recipient and invalidating demands based solely on Form 26AS discrepancies.

CESTAT Chandigarh holds that manual packing of filter khaini sachets into pouches, even with electric sealing, excludes goods from Section 3A compounded levy under Central Excise Act.

The Customs Appellate Tribunal holds Rule 8(3A) of Central Excise Rules ultra vires, affirming that Cenvat credit cannot be denied for duty payment during default. Penalty must be imposed under Rule 27, not Rule 25.

The Customs Appellate Tribunal holds that penalty under Section 112 cannot be imposed solely on statements recorded under Section 108 without complying with mandatory admissibility procedures under Section 138B.

The Customs Appellate Tribunal holds that penalty under Section 117 of the Customs Act cannot be imposed without proof of the owner's knowledge of vehicle use in smuggling.

The Customs Appellate Tribunal holds that penalties under Section 112(b)(i) cannot be sustained without valid statements under Section 138B, establishing procedural compliance as essential for mens rea.

CESTAT Hyderabad holds that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed together, clarifying cumulative penalty limits in service tax evasion cases.

The Customs Appellate Tribunal holds that where gold lacks foreign marking and the accused is not the possessor or owner, the burden under Section 123 shifts to the Revenue.

The CETAT holds that Section 26(1)(e) of the SEZ Act, 2005 overrides conditional exemptions under Notification No. 4/2004-ST, granting automatic service tax exemption for services provided to SEZ units.

CETAT holds royalty not a tax under MMDR Act, excludes forest transit fees, entry tax, terminal tax from transaction value; extended limitation and penalty not applicable without wilful suppression.

CESTAT holds service tax not leviable on overseas commission agents where services rendered outside India and no consideration paid. Key precedent on taxable event and reverse charge.

CESTAT Kolkata holds that service tax demands based solely on balance sheet discrepancies without identifying taxable services are invalid, setting key precedents for CENVAT reversal and reverse charge liability.

The CESTAT holds that statutory dues not included in an approved IBC resolution plan stand extinguished, barring further recovery proceedings under the Service Tax regime.

The Customs Tribunal holds that Section 28 demands are invalid unless assessment is final, overturning penalties for undervaluation where provisional clearance occurred.

CESTAT Chandigarh rules that construction services for warehousing corporations are taxable under Finance Act 1994 if commercial use is possible, even for agricultural storage facilities.

CESTAT Chandigarh rules educational consultants providing services to foreign universities do not qualify as 'intermediary services' under Rule 2(f) of Place of Provision of Services Rules, 2012, making them exempt from service tax.

CESTAT Chennai rules that reimbursable expenses cannot be included in taxable value for service tax under Section 67 of Finance Act, 1994, following Supreme Court precedent.

The Customs Appellate Tribunal holds that a Show Cause Notice issued beyond one year from clearance is time-barred, regardless of alleged misclassification, reinforcing limitation principles under Section 28.

The CESTAT holds that failure to permit cross-examination of witnesses whose statements are relied upon violates natural justice, mandating remand under Section 138B of the Customs Act.

The Tribunal holds that payment of VAT on hire of machinery constitutes deemed sale under Article 366(29A)(d), excluding such transactions from service tax under STGU category.

The Tribunal holds that extended limitation under Section 73(1) of the Finance Act, 1994 requires specific allegations of intent to evade tax, not mere non-payment or procedural lapses.

The Customs Appellate Tribunal holds that transaction value must be accepted when SVB has cleared it, and contemporaneous prices from dissimilar buyers cannot override it under Customs Valuation Rules.

The CESTAT Hyderabad holds that service tax is not leviable on BE/BA studies provided to overseas clients if the benefit accrues abroad, even when all activities occur in India.

The CETAT holds that taxpayers must produce complete documentary evidence to claim exemption under Entry 14(d) of Mega Exemption Notification; mere assertions are insufficient.