Courts: All CESTAT
5,560 articlesCustom Duty
Custom Duty
CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA
Custom Duty
Custom Duty
Concessional rate benefit of 2.5% basic customs duty available on import of power tillers
Service Tax
Service Tax
Service tax payable on revenue realized and not on revenue recognized
Excise Duty
Excise Duty
Blind belief cannot be a substitute for bona fide belief
Custom Duty
Custom Duty
Differential classification of same goods imported at different places would negate very purpose of Tariff Act
Service Tax
Service Tax
Straightaway relying on statement of persons & demanding tax is unsustainable
Excise Duty
Excise Duty
Liability to pay excise duty was on job-worker for Unloading Chemicals from tankers, repacking & labelling In Small Drums
Service Tax
Service Tax
No wilful mis-statement or suppression of facts in case capital gains tax was paid on profit/compensation received
Custom Duty
Custom Duty
Rejection of transaction value in absence of contemporaneous import is unsustainable
Custom Duty
Custom Duty
Undue export benefit allegation based on corroborated statements not sustainable
Service Tax
Service Tax
Blending, bottling & packing not taxable under ‘Business Auxiliary Service’
Service Tax
Service Tax
Extended period not invocable in absence of deliberate suppression of facts
Service Tax
Service Tax
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Service Tax
Service Tax
