Courts: All CESTAT
5,560 articlesIncome Tax
Income Tax
Cenvat credit on motor vehicles– No need for exclusive use in listed services
Custom Duty
Custom Duty
Antenna for base station classifiable under CTSH 85177090 as parts
Service Tax
Service Tax
Refund of excess amount paid by mistake as pre-deposit
Excise Duty
Excise Duty
Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’
Custom Duty
Custom Duty
Transaction value cannot be rejected merely for higher value deceleration by exporter
Service Tax
Service Tax
Compensation/ liquidated damage cannot be treated as service to levy Service Tax
Service Tax
Service Tax
No service tax on surrender charges deducted from ULIP fund
Service Tax
Service Tax
Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable
Custom Duty
Custom Duty
Cabling of various parts of agriculture machine is not ‘manufacture’
Service Tax
Service Tax
Cleaning service through manpower engaged under own control is not Manpower services
Custom Duty
Custom Duty
Ship demurrage charges not includible in assessable value
Custom Duty
Custom Duty
Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time
Custom Duty
Custom Duty
Refund available even in absence of payment challan
Excise Duty
Excise Duty
