Goods & Services Tax
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Court: CESTAT Ahmedabad Date of Order: 2021-01-07

Shri Vinod Lukose, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue raised objection that the amount is very small, therefore, the early hearing cannot be granted.


Court: CESTAT Ahmedabad Date of Order: 2021-01-07

We considered the submission made by both the sides. Since amount involves is more than Rs. 5 Crores. We allow the early hearing application filed by the revenue. As per the request of the learned consultant, appeal for regular hearing is posted on 6th April, 2021.Other connecting appeal Nos. also to be tagged with this appeal for regular hearing. 


Court: CESTAT Ahmedabad Date of Order: 2021-01-07

In view of the above position, we are of the view that since the matter is already coming up for regular hearing, the present Early hearing application become infructuous and disposed of accordingly. The matter is posted for regular hearing on 12th January, 2021.


Court: CESTAT Ahmedabad Date of Order: 2021-01-07

Shri Vinod Lukose, Superintendent (Authorized Representative) appearing on behalf of the revenue raised objection that the amount is small and according to him it is not covered matter and highly debatable.


Court: CESTAT Ahmedabad Date of Order: 2021-01-06

Considering the submission made by Learned Counsel, early hearing applications are allowed. Appeals along with department Appeal No. E/10673/2020 & CO No. 10343/2020 be listed for regular hearing on 03.02.2021.


Court: CESTAT Ahmedabad Date of Order: 2021-01-06

Ms. Dimple Gohil, Learned Counsel appearing on behalf of the applicant submits that this is an application for name change of the company, she also referred to the certificate of incorporation to change of the name from ROC, Mumbai.


Court: CESTAT Ahmedabad Date of Order: 2021-01-05

Considering the submissions made by learned Counsel, early hearing applications are allowed. Appeals are listed for regular hearing on 19 January 2021.


Court: CESTAT Ahmedabad Date of Order: 2021-01-05

Indian National Shipowners Association vs. Union of India (supra) : The above judgment decided the levy of service tax on the services received from a person who is from outside India under reverse charge mechanism. In the present case, there is no dispute that Service Tax is leviable on the services received from abroad. However, as discussed in the final order, the fact involved is that there is no service received by the appellant whereas the service tax was levied on the discount under the nomenclature of Commission was extended to the buyer of the goods. Therefore, the ratio of the above judgement is not relevant in the facts of the present case.


Court: CESTAT Kolkata Date of Order: 2021-01-05

In view of the submissions as made by the Ld.Advocate for the appellant/applicant and the reasons as explained in the Miscellaneous Application, the delay in filing the appeal before the Tribunal is condoned.


Court: CESTAT Mumbai Date of Order: 2021-01-04

These applications seek out of turn disposal of appeals filed by M/s Endress Hauser Flowtec India Pvt Ltd and Endress Hauser I Automation Instrumentation Pvt Ltd against the classification of the final product which, it is claimed, has impact on the parts imported by them. Learned Counsel for the applicants submits that, in addition to the substantial revenues involved, the imports occur regularly requiring the issue to be resolved at the earliest.