Home Highlights November 2012 Year 2012 This

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1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

2. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

3. Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC

4. CESTAT Chandigarh addressed the import of 'Prime Pre-painted Steel Coils (Non Alloy)' and whether they were restricted goods violating DGFT policy conditions. The...

5. Mere change of opinion cannot justify setting aside provisional assessments. Eligibility for abatement on value of bought-out items cannot be denied without findings on...

6. Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent...

7. Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents...

8. Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

9. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

10. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

11. Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

12. Cancellation of registration of petitioner - no valid reason provided - as the show-cause notice dated 26.05.2022 is bereft of any reasons, the same deserves to be...

13. Legality of the penalty orders and assessment orders - as the assessment orders for the assessment years 2009-10 and 2010-11 were based on the penalty orders for the...

14. Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without...

15. Penalty on CHA - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export...