CENEX UPDATE - 03.06.2020

CX - Valuation - Physician samples manufactured by appellant on job work basis is to be valued in terms of rule 8 of Valuation Rules, 2000 and not rule 4: CESTAT

ST - Once the contractor pays tax, then subcontractor need not pay service tax as it will amount to double taxation: CESTAT

Cus - Notification No. 158/95-Cus - Importer could not repair goods and hence could not re-export - no mens rea , therefore, no penalty u/s 114A: CESTAT