Courts: All CESTAT
5,560 articlesService Tax
Service Tax
Supplying of labour is not classifiable under ‘Cargo Handling Service’
Custom Duty
Custom Duty
Penalty u/s 114A of Customs Act not imposable in absence of any duty demand
Service Tax
Service Tax
Blasting services classifiable under works contract services
Service Tax
Service Tax
Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund
Custom Duty
Custom Duty
Transaction value rightly rejected due to mis-declared quantity & grade of guar gum
Custom Duty
Custom Duty
No conversion of DEEC Shipping Bills of IOCL to Drawback Shipping Bills since barred by limitation
Excise Duty
Excise Duty
‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month
Excise Duty
Excise Duty
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Service Tax
Service Tax
Letting out of halls/ rooms by hotels and restaurants for organizing function is covered under ‘mandap keeper service’
Service Tax
Service Tax
Any other amount charged not for providing taxable service cannot be part of valuation
Service Tax
Service Tax
Extended period of limitation cannot be invoked if no suppression of facts
Custom Duty
Custom Duty
CESTAT upheld rejection of refund as appellant not responded to Deficiency Memo & SCN
Service Tax
Service Tax
Extended period not invocable if no malafide act to evade service tax
Service Tax
Service Tax
