Central Excise Tariff Act Archives

Can assessee take total contract value and remit service tax on value as ‘works contract service’? Supreme Court answers

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

Case Briefs High Courts

Calcutta High Court dismisses change in classification of Tariff heading to avail lower rate of Tariff under GST regime

Calcutta High Court upheld AAAR’s order and held that Polypropylene Leno Bags made from Plastic Granules cannot be treated as Textile Articles.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Mere failure to declare information does not amount to willful misdeclaration unless deliberate attempt to evade duty found

Customs, Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before S.S. Garg, J., directed against the order passed by