Courts: All CESTAT
5,560 articlesService Tax
Service Tax
CESTAT reduces penalty for delay in Service Tax payment & Return filing considering financial difficulties
Service Tax
Service Tax
Services of advertisement in print-media is exempt from service tax u/s 66D(g)
Custom Duty
Custom Duty
Value declared on import upheld as difference in comparable price justifiably explained
Service Tax
Service Tax
Service Tax Penalty under Section 76 cannot be imposed when Section 78 penalty was imposed
Excise Duty
Excise Duty
Classification of Service cannot be disputed at the recipient End
Custom Duty
Custom Duty
Fraudulent Export – Negligence of CHA – CESTAT reduces Penalty
Service Tax
Service Tax
Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty
Excise Duty
Excise Duty
Refund claim for unutilized balance in PLA not hit by limitation of section 11B of Excise Act
Service Tax
Service Tax
Penalty u/s 78 not imposable in absence of deliberate intention to evade payment of service tax
Service Tax
Service Tax
No demand of service tax on repair & maintenance work carried out in Non-Designated areas
Service Tax
Service Tax
Services provided to J&K are outside the purview of service tax
Service Tax
Service Tax
Refund claim of service tax paid on input services wholly consumed within SEZ is duly allowable
Excise Duty
Excise Duty
In limitation issue Appellate authority should decide the matter instead of remanding back
Service Tax
Service Tax
