Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Customs duty can be demanded only by officer having jurisdiction on import
Service Tax

Service Tax
No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker
Service Tax

Service Tax
Cestat referred issue of ST reverses charge on salary of seconded employee’s to Larger Bench
Excise Duty

Excise Duty
CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)
Service Tax

Service Tax
No Service Tax on Octroi Collection in discharge of Sovereign Privilege
Service Tax

Service Tax
CESTAT set aside demand on Mobilization advance which was not consistent with law
Service Tax

Service Tax
No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India
Service Tax

Service Tax
No Service Tax on advanced fire-fighting training & elementary first aid course
Excise Duty

Excise Duty
Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods
Custom Duty

Custom Duty
Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed
Service Tax

Service Tax
No ST on Reimbursement of expenses on behalf of service recipients
Income Tax

Income Tax
Prior to A.Y. 2015-16 word ‘a’ employed under Section 54 can include plural residential houses
Service Tax

Service Tax
Benefit of SEZ unit can’t be denied merely because registered office is situated in DTA i.e. outside SEZ
Service Tax

Service Tax
