Home Highlights November 2013 Year 2013 This

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1. Scheme of faceless assessment - the time given to the petitioner to show cause was virtually of three days only - It is deemed appropriate that rather than this Bench,...

2. Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the...

3. Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench

4. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

5. Validity of Show Cause Notice (SCN) - service tax is leviable on royalty paid on mining operations or not - issue is pending before the larger bench of the Supreme Court...

6. Levy of GST - Royalty- seigniorage fee paid by the petitioner to the Government - Referring to a relevant Division Bench Judgment, the High Court issued directions for...

7. Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been...

8. Appointment of a arbitrator - requirement of sufficient stamping of documents - Although we agree that there is a need to constitute a larger Bench to settle the...

9. Liability of service tax - peering arrangement with other internet service providers for carrying internet traffic on each others’ backbone - Matter referred to larger bench - AT

10. Amount expended for putting up multi-storied structures on leasehold land and refurbishing leasehold buildings - capital or revenue expenditure - entitlement to...

11. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

12. Classification of imported coal containing a calorific value limit on moist more than 5833 Kcal/kg - Steam Coal or not - matter referred to Larger Bench - AT

13. CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...

14. Imposition of Simultaneous Penalties - Whether CESTAT erred in imposing simultaneous penalties on both the Partner and Partnership firm – Matter referred to larger bench - HC

15. CENVAT Credit - input service - courier service availed by them for despatch of the final products to their customers - matter referred to larger bench - AT