Courts: All CESTAT
5,560 articlesService Tax

Service Tax
‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable
Goods and Services Tax

Goods and Services Tax
Transportation of iron ore from mines site to appellant’s crusher plant not falls under GTA service
Service Tax

Service Tax
No demand of service tax could be fastened on construction of complex
Excise Duty

Excise Duty
Area based exemption under central excise available where new unit successor to previous unit and to adjacent units.
Income Tax

Income Tax
No service tax on Independent Buildings having single Residential Unit
Service Tax

Service Tax
Broadcasting Agencies not liable to pay service tax on Additional Consideration Received as Surrogates under BAS
Service Tax

Service Tax
VCES benefit cannot be denied for mere Clerical error
Custom Duty

Custom Duty
Recovery of Redemption fine from Sale Proceeds- CESTAT refers matter to Larger Bench
Service Tax

Service Tax
No penalty if tax alongwith interest paid before issuance of SCN
Custom Duty

Custom Duty
Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty
Custom Duty

Custom Duty
Demand for Cost Recovery Charges was non sustainable
Excise Duty
Excise Duty
Cenvat credit of duty paid in excess as per final assessment, admissible
Service Tax

Service Tax
Distinction between government and non-government railways- Common parlance meaning should be adopted- CESTST
Custom Duty

Custom Duty
