Ebay India Pvt. Ltd vs Mumbai Ii on 22 July, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI ... Whether Order is to be circulated to the Departmental authorities?
:
Yes
eBay India Pvt. Ltd.
Appellant
Vs
Commissioner of Service Tax
Mumbai II
Respondent
Appearance
Commissioner Of Central Excise vs Ebay India Pvt. Ltd on 17 January, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH ... Departmental :Yes
authorities?
========================================
Commissioner of Central Excise,
Mumbai Appellant
Vs.
eBay India Pvt. Ltd., Respondent
Appearance:
Shri.V.K. Agarwal, Addl. Comm. (AR) for appellant
officials ascertained the MRP from the internet site of www.ebay.in and www.tradus.com in respect of seven items and found that ... declared by the applicants and those found on the website of www.ebay.in and www.tradus.com. The learned AR also quoted the judgment
78068/2018-DB
websites such as www.vicky.in and
www.ebay.com showed that the prices of such
goods varied significantly with wide price
held in the following decisions:-
1. Commissioner of Central Excise, Mumbai Vs. Ebay India Pvt. Ltd. - 2014
(35) S.T.R. 590 (Tri. - Mumbai
consignor's column, company's name
such as 'ebay/i2c/ibhejo.com/etc' was mentioned.
3. Consequently a show cause
found that the goods were being sold through webportals, like EBay and other retailers. Market survey of these goods revealed that the importers are only
