Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
Absence of Fraud or Willful Misstatement Nullifies Penalty u/s 11AC
Service Tax
Service Tax
Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)
Service Tax
Service Tax
Whole of service rendered and consumed outside India is not leviable to service tax
Excise Duty
Excise Duty
EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only
Custom Duty
Custom Duty
Direction of absolute confiscation and re-export on payment of redemption fine is meritless
Service Tax
Service Tax
Excess tax paid is adjustable in subsequent months in terms of rule 6(4A) of Service Tax Rules
Excise Duty
Excise Duty
Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful
Service Tax
Service Tax
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Service Tax
Service Tax
Business auxiliary service provided by commission agent is relation to black tea is exempt
Service Tax
Service Tax
Refund of service tax allowed to real estate buyers on cancellation of contract
Custom Duty
Custom Duty
Used Rails falls under CTH 7302 and not CTH 7204
Service Tax
Service Tax
Appeal filed is abated post approval of resolution plan by NCLT
Service Tax
Service Tax
Contract involving supply of material and labour is a ‘Works Contract Service’
Service Tax
Service Tax
