Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Service Tax
Service Tax
Services relating to construction of roads etc. to Government authorities is exemption vide notification 25/2012-ST
Excise Duty
Excise Duty
CENVAT credit on warranty services eligible as such service are in relation to manufacture
Service Tax
Service Tax
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Service Tax
Service Tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service Tax
Service Tax
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Service Tax
Service Tax
Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
Service Tax
Service Tax
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Custom Duty
Custom Duty
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Service Tax
Service Tax
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Service Tax
Service Tax
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Excise Duty
Excise Duty
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
Service Tax
Service Tax
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Custom Duty
Custom Duty
