Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
No Service Tax on Sale Proceeds of Auction of Abandoned Imported Goods: CESTAT [Read Order]
Excise, VAT & Custom
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that service tax is not applicable on the sale proceeds of auctioned abandoned imported goods. \r
The case involved M/s. Container Corporation of India Ltd., accused of evading Rs. 5,12,81,495 in service tax between October 2010 and 2014-2015. The tribunal upheld the Adjudicating Authority's decision to drop the demand, stating that the transaction lacked a service recipient, therefore negating any service provision. The ruling aligns with previous judgments favoring the assessee. \r
The two-member bench comprised Ms. Binu Tamta and Ms. Hemambika R Priya, with S.K. Meena representing the appellant and Rohan Pahwa and Mr. Chintu Kumar appearing for the respondent.
