Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Ignorance of law not ‘reasonable cause’ for failure to pay service tax so as to warrant waiver of penalties
Service Tax

Service Tax
CESTAT cannot review its own order and can only rectifiy apparent mistake
Service Tax

Service Tax
No Service tax on Road Toll Charges under BAS
Service Tax

Service Tax
Security services used for securing office premises are eligible as input service
Service Tax

Service Tax
Penalties to be waived if assessee had bona fide belief for non-payment of service tax
Service Tax

Service Tax
In case of divisible contract no service tax on material value
Service Tax

Service Tax
If similar matter was remanded back to Commissioner (Appeals) vide earlier order, present order also to be remanded back
Service Tax

Service Tax
No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers
Service Tax

Service Tax
Software developed as per customer’s specifications are liable to service tax
Excise Duty

Excise Duty
Mistake in show-cause notice can be rectified before adjudication
Service Tax

Service Tax
Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property
Service Tax

Service Tax
Matter remanded back for re-examination of issue as revenue agreed for the same
Service Tax

Service Tax
Carrying of passengers through ropeway not amount to Tour Operator’s services
Service Tax

Service Tax
