Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Service tax liability on sale of food items at cinema counters was in issue. The tribunal held that supply of food items in packed form or after mere reheating constitutes a sale with no discernible element of service, and therefore does not fall within the taxable service category for levy of service tax. Applying the same legal position to the present facts, the demand for recovery along with interest and consequential liability could not be sustained. Accordingly, the impugned order was set aside and the appeal was allowed. - CESTAT
Service tax liability on sale of food items at cinema counters was in issue. The tribunal held that supply of food items in packed form or after mere reheating constitutes a sale with no discernible element of service, and therefore does not fall within the taxable service category for levy of service tax. Applying the same legal position to the present facts, the demand for recovery along with interest and consequential liability could not be sustained. Accordingly, the impugned order was set aside and the appeal was allowed. - CESTAT
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