Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No Service Tax on Membership Fees paid by Member to Club/Association
Services rendered by appellant in J&K were exempted services
TFM cannot be the determinative factor for classification of Soap
Classification of LCD panels & parts of LCD panels
Co-noticees also liable for section 112B penalty with main noticee for custom duty evasion
Quick Heal Antivirus Software was goods not liable to service tax: CESTAT
Email / quotations cannot be the basis for re-determining value of goods
Cenvat credit on Tour Operator Service used for pick-up & drop of employees
Interest allowable from date of deposit to date of refund: CESTAT
Service cannot be termed as Franchise Service for mere user of word ‘Principle to Principle’ in agreement,
Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78
Transportation of goods cannot be taxed under Cargo Handling Service
No Service Tax on VSAT (Very Small Aperture Terminal) fee
When penalty imposed on firm, penalty cannot be imposed on its partner
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
