Back
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. K. Choudhary, Judicial Member, P. Anjani Kumar, Technical Member
Samsung Electronics India Pvt. Ltd. – Appellant
Versus
Commissioner of Central Taxes & Central Excise – Respondent
| Table of Content |
|---|
| 1. procedural history and factual background of service tax demand cases. (Para 1 , 2) |
| 2. appellant's grounds to contest service tax liability under rcm. (Para 3 , 4) |
| 3. statutory framework for service tax on imports under rcm. (Para 6 , 7) |
| 4. revenue neutrality principle as ground to set aside demand. (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 5. limitation period applicability and final decision on liability. (Para 15 , 16 , 17) |
HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
FINAL ORDER NOs.- 70168-70169/2026 DATE OF HEARING : 10.03.2026 DATE OF PRONOUNCEMENT : 19.05.2026 Samsung Electronics India Pvt. Ltd. against Order-in-Original No.14/Commissioner/G.B. Nagar/2019-20 dated 02.01.2020 and Service Tax Appeal No.70080/2020 has been filed against Order- in-Original No.7-12/Commissioner/G.B. Nagar/2019-20 dated 28.11.2019. As the issues involved in both the appeals are same, they are being disposed of by this common order.
2. The brief facts of the case are that the Appellants are the manufacturer of electronic goods falling under Chapter 85 of Central Excise Tariff Act, 1985. During the course of audit conducted by the Departmental Officers, it was observed that the Appellants ha
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
