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Freight And Handling Charges Shown Separately In The Invoice Is Not Includable In The Assessable Value Of The Excisable Goods: CESTAT

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that freight and handling charges shown separately in the invoice of the appellant are also not...
Messrs Mira Industries Versus Service Tax Appellate Tribunal Ramesh Nair Member Raju Member Central Excise Act Power Driven Pumps
Source: livelaw.in

Same Activity Can Be Taxed As 'Goods' & 'Services' : Supreme Court Upholds Levy Of Service Tax On "Engineering Design & Drawings"

The Supreme Court has held that the import of “Engineering Design & Drawings” falls under the category of “design services” under section 65(35b) read with Section 65(105) (zzzzd) of the Finance Act,...
Justice Krishna Murari Shrin Venkataraman Shriv Sridharan Justicemr Shah Suzlon Energy Ltd Design Services
Source: livelaw.in

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