Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Cargo handling services - Amount collected from the importers as ...


Appellants Overcharged Importers on Airfreight; Failed to Prove Case for Waiver of Excess Charges.

January 21, 2013

Case Laws     Service Tax     AT

Cargo handling services - Amount collected from the importers as airfreight charges which were in excess of the actual freight charges - appellants have not made out a prima facie case for total waiver. - AT

View Source

 


 

You may also like:

  1. The case revolves around the rejection of the declared value by customs authorities and the subsequent enhancement of value based on a quotation obtained from a...

  2. Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

  3. Customs broker's license revoked, entire security deposit forfeited, penalty levied for contravening Regulations 10(a), 10(b), 10(d), 10(e), 10(f), 10(k) & 10(n) of...

  4. Revocation of Customs Broker License - The Tribunal examined each charge individually and found that the appellants were not directly involved in the mis-declaration by...

  5. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

  6. The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared...

  7. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

  8. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

  9. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  10. The appellants, who were neither exporters nor Customs House Agents (CHAs), were wrongly penalized u/ss 114 and 114AA for overvaluation of goods for claiming excess duty...

  11. Waiver of demurrrage charges - It does not contemplate the situation where after adjudication process the goods do not vests with the State, but vests with the importer...

  12. Benefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - applicant failed to make out prima facie case for waiver of predeposit - AT

  13. The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on...

  14. Revocation of a customs broker's license and imposition of penalty under the Customs Brokers Licensing Regulations, 2018. The key points are: The finding that the...

  15. Personal penalty on the charge of forgery of Textile Committee report - It is found that forgery is a very serious charge which should be proved by clear and cogent...

 

Quick Updates:Latest Updates