RCM on Freight Charges on Import after SC Order in Favour of TP Updated [Find Draft Reply Format Here]
The Supreme Court of India, in the case of Union of India vs Mohit Minerals Pvt. Ltd., has issued a landmark ruling abolishing the levy of Integrated...
![Freight/Insurance not Includable in Assessable Value: CESTAT quashes Order based on Extended Period of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Ahmedabad-CESTAT-quashes-CESTAT-quashes-Order-Extended-Period-of-Limitation-Freight-or-Insurance-Freight-Insurance-Assessable-Value-taxscan.jpg "Freight/Insurance not Includable in Assessable Value: CESTAT quashes Order based on Extended Period of Limitation [Read Order]")
![Relief to APL Apollo Tubes: Madras High Court Quashes GST Order Over Lack of Specific Reasons for ITC Denial [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Relief-to-APL-Apollo-Tubes-APL-Apollo-Tubes-Madras-High-Court-GST-Order-taxscan.jpg "Relief to APL Apollo Tubes: Madras High Court Quashes GST Order Over Lack of Specific Reasons for ITC Denial [Read Order]")
No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) service tax is not demandable on GTA service in absence of over charges other than actual freight charges. ...
![No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-service-Tax-service-Tax-Demandable-GTA-GTA-service-CESTAT-taxscan.jpg "No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]")
No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that no Excise Duty to be levied on the surplus freight charges collected by the assessee from the customers...
![No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessable-Value-Surplus-Freight-Charges-Collected-from-Customer-Surplus-Freight-Charges-Excise-Duty-Excise-Duty-on-Surplus-Freight-Charges-CESTAT-taxscan.jpg "No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]")
Amount Charged as Freight & Handling Charges Being Separately Shown in Invoices, not Assessable u/s 4 of Central Excise Act: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has recently, in an appeal filed before it, held that the amount charged as freight & handling charges, being separately...
![Amount Charged as Freight & Handling Charges Being Separately Shown in Invoices, not Assessable u/s 4 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Amount-Charged-Freight-and-Handling-Charges-Invoices-Central-Excise-Act-CESTAT-taxscan.jpg "Amount Charged as Freight & Handling Charges Being Separately Shown in Invoices, not Assessable u/s 4 of Central Excise Act: CESTAT [Read Order]")
![Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Duty-Demanded-Freight-Assessable-Value-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Duty Demanded on Freight is not Valid when it cant be included in Assessable Value: CESTAT [Read Order]")
Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), held that Freight charges not includable in assessable value of liquid carbon dioxide (CO2) being separately...
![Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Freight-charges-assessable-value-liquid-CO2-invoices-CO2-sale-CESTAT-Taxscan.jpg "Freight charges not includable in assessable value of liquid CO2 being separately charged in invoices and sale was at time of clearance from the factory: CESTAT [Read Order]")
Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that no TDS in India on freight charges received from the transportation of cargo through Feeder vessels is covered under the...
![Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Freight-Charges-Transportation-Cargo-Feeder-Vessels-India�France-Tax-Treaty-TDS-ITAT-taxscan.jpeg "Freight Charges received from Transportation of Cargo through Feeder Vessels covered under India–France Tax Treaty, No TDS in India: ITAT [Read Order]")
No Central Excise Duty on Freight Charges paid for Transport of Goods from Factory premises to Buyer’s premises: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that no central excise duty on freight charges paid for the transport of goods from factory premises to buyer’s...
![No Central Excise Duty on Freight Charges paid for Transport of Goods from Factory premises to Buyer’s premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Central-Excise-Duty-Freight-charges-Transport-of-Goods-CESTAT-taxscan.jpg "No Central Excise Duty on Freight Charges paid for Transport of Goods from Factory premises to Buyer’s premises: CESTAT [Read Order]")