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Dated: 14.11.2022

CESTAT-CBEC cannot modify Scope of Exemptions

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Central Board of Excise and Customs (CBEC) has no power to modify scope of exemption notification issued by Central Government.

In the matter of M/s Lakshya Education Solutions Pvt. Ltd the bench held that “We find that the impugned order passed denying the benefit of exemption notification relying upon the CBEC Circular dated 20.06.2003 cannot be sustained as the CBEC has no power to modify the scope of the exemption notification No. 12/2003-ST dated 20.06.2003 issued by the Central Government.

Source: CESTAT, New Delhi

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SERVICE TAX APPEAL NO. 50233 OF 2016

Some of Our Major/Reputed Clients:

1. Winomechanic Pvt Ltd, Chennai
2. LSML Pvt Ltd, Chennai
3. Sun Pharmaceutical Limited, Mumbai
4. Liberty Shoes Limited, Karnal
5. Guangzhou Xiongli Battery Co, Ltd, China
6. Shanutec Shanghai Electronic Technology Co, Ltd, China
7. Audiophile India Pvt Ltd, Delhi
8. Viralcurry Digital Pvt Ltd, Delhi
9. The Plume Cosmetics, Delhi
10. Emami Limited, Kolkata
11. Leitner Group Europe

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