Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
CESTAT analyzed levy of service tax on educational programs from 01.5.2011 to 30.06.2017. Tribunal held that pre-2011 tax applicability was institute-specific while post-2011 became course-specific. The appellant, not a Commercial Coaching Institute, was exempt for recognized courses. Referring to legal precedents, recognition by law is crucial for tax liability. Absence of evidence for recognition led to tax liability. No exemption under Notification 33/2011 or Section 66D(l). Tax liability started from 01.03.2016. Claim of exemption under Indian Institute of Management Act, 2017 dismissed. Demands restricted to normal limitation period due to evolving laws. Penalties set aside, demands confirmed with interest. Appeal remanded for tax determination within normal limitation period.
CESTAT analyzed levy of service tax on educational programs from 01.5.2011 to 30.06.2017. Tribunal held that pre-2011 tax applicability was institute-specific while post-2011 became course-specific. The appellant, not a Commercial Coaching Institute, was exempt for recognized courses. Referring to legal precedents, recognition by law is crucial for tax liability. Absence of evidence for recognition led to tax liability. No exemption under Notification 33/2011 or Section 66D(l). Tax liability started from 01.03.2016. Claim of exemption under Indian Institute of Management Act, 2017 dismissed. Demands restricted to normal limitation period due to evolving laws. Penalties set aside, demands confirmed with interest. Appeal remanded for tax determination within normal limitation period.
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