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Statutory Scope
Levy of CVD to be continued on import of “Welded Stainless-Steel Pipes and Tubes” from China PR and Vietnam: Notification
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to provide that the levy of CVD shall be continued on import of “Welded Stainless-Steel Pipes and Tubes” from China PR and Vietnam for a period of five years.
Key Details:
Statute Number: BNF CUSTOMS NOTIFICATION NO. 04/2024-CUSTOMS (CVD)
Date of Statute: 11-09-2024
Case Chronicles
HC set aside demand order as it was passed without issuance of proper SCN accompanying DRC-01 form
GST ?|? CASE LAW
GST : Where demand order was passed without proper show cause notice, order quashed and treated as addendum to notice, allowing fresh reply and proceedings.
Key Details: Case Name: Guru Cycle Mart vs. State Tax Officer (Intelligence)
Citation: (2024) 22 Centax 175 (Mad.)
HC set aside assessment order passed before expiry of time mentioned in SCN
GST ?|? CASE LAW
GST: Where GST Competent Authority had issued a show cause notice on assessee demanding certain amount on account of discrepancies in returns filed by assessee for financial years 2017-18 to 2022-23 and thereafter passed an order confirming demand raised in show cause notice, since impugned assessment order was passed even before period of 30 days mentioned in show cause notice had elapsed, there was violation of principles of natural justice
Key Details:
Case Name: Avexa Corporation Pvt. Ltd. vs. State Of Andhra Pradesh
Citation: (2024) 22 Centax 171 (A.P.)
HC set-aside seizure order as there was no intention to evade tax and part-B of E-way bill was duly filled
GST ?|? CASE LAW
GST: Where, it was held that, when defect was of a technical nature only and same was caused without any intention to evade tax, then, penalty imposed under Section 129(3) was unsustainable, further, in instant case, Part B of E-way bill was duly filled, which was produced before respondent-department and respondent-department had not recorded any finding with regard to mens rea i.e. intention of petitioner-assessee to evade payment of tax, therefore, impugned appellate order and impugned.
Key Details:
Case Name: Fashion Safety Footwear Pvt. Ltd. vs. Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi
Citation: (2024) 22 Centax 174 (All.)
Supply of hostel accommodation services would fall under Tariff heading 9963 & taxable at 18%: AAR
GST ?|? CASE LAW
GST: Where applicant-assessee provides hostel accommodation for boarding and lodging facilities to students and requisite conditions of "renting of residential dwelling" for "use as residence" are not met, therefore, exemption sought by applicant-assessee is not available.
Key Details:
Case Name: In Re: Shriram Sai Nest Ladies Hostel
Citation: (2024) 22 Centax 194 (A.A.R. - GST - T.N.)
Cancellation order to be set aside since SCN was merely sent on email which was not checked by assessee: HC
GST ?|? CASE LAW
GST: Where petitioner-assessee did not reply to show cause notices issued by respondent no.3-department as show cause notices did not reach petitioner-assessee physically and cancellation of registration could have resulted in petitioner-assessee not looking into mails sent to E-Mail ID which was registered with respondent no 3-department, therefore,writ petition was allowed and order of cancellation was set aside.
Key Details:
Case Name: Somaprasanth Karampudi vs. Union of India
Citation: (2024) 22 Centax 195 (A.P.)
Parts of ceiling fan are classifiable under Heading 8414 of Customs Tariff Act, 1975: SC
CUSTOMS ?|? CASE LAW
ST: Penalty is not payable under Section 78 of Finance Act, 1994 when service tax with interest already paid before issue of show cause notice but Review petitioner CA firm directed to pay amount to Departments agreed in affidavit to give quietus to matter.
Key Details:
Case Name: Ajanta LLP vs. Commissioner of Customs, Kandla
Citation: (2024) 22 Centax 183 (S.C.)
Premium collected by Karnataka Govt. for providing life insurance to its employees not taxable under service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: CESTAT held that life insurance service provided by state government department to its employees under statutory rules is sovereign function not liable
Key Details:
Case Name: Director, Karnataka Government Insurance Department (KGID) vs. Commissioner of Central Excise and Service Tax, Bangalore
Citation: (2024) 22 Centax 180 (Tri.-Bang)
Refund can't be denied for input services used in export of services if provider registered for at least one service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Non-registration under specific service category cannot result in denial of refund benefit for unutilized CENVAT credit on input services used for export of output services if assessee held valid centralized registration.
Key Details:
Case Name: COMMISSIONER OF SERVICE TAX, BANGALORE vs. Mphasis Software Services (India) Pvt. Ltd.
Citation: (2024) 22 Centax 181 (Tri.-Bang)
Service of exploration, excavation, etc. of iron ore from mines is classifiable as ‘mining of minerals’ service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: CESTAT held mining services provided under “Raising Agreement” prior to 01.06.2007 not taxable under “Business Auxiliary Services” but classifiable under “Mining of Mineral, Oil or Gas” services taxable only from 01.06.2007.
Key Details:
Case Name: Mukand Ltd. vs. Commissioner of Central Excise, Customs and Service Tax, Belgaum
Citation: (2024) 22 Centax 182 (Tri.-Bang)
No penalty can be imposed without giving opportunity to assessee to show cause against it: SC
EXCISE & SERVICE TAX ?|? CASE LAW
VAT: Imposition of penalty under Section 72(2) of Karnataka VAT Act, 2003, being discretionary in nature
Key Details:
Case Name: Additional Commissioner of Commercial Taxes (Zone)-II vs. Toyota Industries Engine India Pvt. Ltd.
Citation: (2024) 22 Centax 187 (S.C.)
Criminal proceedings against assessee to be quashed as he was granted immunity by Settlement Commission: SC
EXCISE & SERVICE TAX ?|? CASE LAW
Criminal law: Trial court’s cognizance of offence against SEZ company for criminal conspiracy to cheat CVD by paying it on invoice value and not on MRP basis, after Commissioner (Appeals) finding that CVD was required to be paid on invoice value and Settlement Commission granted SEZ company immunity from prosecution, was misuse of abuse of process of law; hence, SEZ company’s application for discharge ought to have been accepted.
Key Details:
Case Name: BACCAROSE PERFUMES AND BEAUTY PRODUCTS PVT. LTD. vs. CENTRAL BUREAU OF INVESTIGATION
Citation: (2024) 22 Centax 214 (S.C.)
Legal Beacon
GST on Geo Membrane
GST ?|? OPINION ?|? (2024) 22 Centax 216 (Article)
Geo Membrane is a textile fabric. It is also called as ‘Geo Grid’, ‘Geo Grid Fabrics’ and ‘Geo Fabrics’. The basic raw materials for the manufacturing of geo membrane are High Density Polythene and carbon black. These materials are melted in extruder by applying heat and friction. In the molten state they are thin sheet. Such sheets are passed through quenching tank containing water which are splitted in to tapes/strips.
Author
CS. Dr. M. Govindarajan
PCS & IP
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