Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Benefit of exemption notification 06/2006-CE and 12/2012-CE available as all conditions fulfilled
Excise Duty
Excise Duty
Demand of 5%/6%/10% on value of exempted clearances unwarranted as proportionate credit reversed
Custom Duty
Custom Duty
Penalty not leviable for lack of due diligence on part of employee of CFS
Custom Duty
Custom Duty
Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander
Custom Duty
Custom Duty
Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate
Service Tax
Service Tax
Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax
Service Tax
Service Tax
Extension of Limitation Not Applicable Without Intent to Evade Service Tax Payment
Excise Duty
Excise Duty
Refunds Based on Legal Interpretations Should be Exempt from Recovery due to Subsequent Legal Changes
Service Tax
Service Tax
Religious body providing renting of immovable property liable to service tax only from 01.07.2012
Custom Duty
Custom Duty
Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing
Service Tax
Service Tax
Service tax not leviable on amount being reimbursed on actual basis
Service Tax
Service Tax
Amount of damages received for tolerating breach of contract not leviable to service tax
Service Tax
Service Tax
Demand of Service Tax on liquidated damages not justified: CESTAT Chennai
Service Tax
Service Tax
