Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
LCD panel components is to be classified separately from final article
Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS
Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT
Registration under particular service not required for exemption under notification 41/2007-ST
Change of description doesn’t amount to misdeclaration in absence of evidence
Sub-contractor liable to pay service tax despite tax payment by main contractor
Extended period not invocable if department was fully aware of import
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Imposition of penalty unsustainable as demand sustained due to mis-interpretation of service
Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture
Service tax not leviable on transfer of know-how
Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively
Filing of an appeal against order whose correctness was decided by High Court is untenable
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
