Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Receipt of order by nephew can’t be a ground to condone delay in appeal filing
Service Tax

Service Tax
Individual truck owners not booking cargo or not issuing consignment note are, prima facie, not GTA
Service Tax

Service Tax
Prima facie service tax leviable on selling of space for advertisement in cricket stadium
Service Tax

Service Tax
Refund cannot be denied merely because export invoice numbers not mentioned on lorry receipts
Excise Duty

Excise Duty
Sending order at correct address by registered post is deemed to be duly served unless assessee proves otherwise
Service Tax

Service Tax
Refund of service tax paid without collecting from client could not be denied on the ground of unjust enrichment
Service Tax

Service Tax
Service tax Refund allowable on GTA Service for transportation of goods from place of removal to port of export
Service Tax

Service Tax
CESTAT waived Penalty for failure to pay service tax on reimbursement
Service Tax

Service Tax
Sub-contractor cannot be asked to prove correctness of certificate issued by original contractors
Service Tax

Service Tax
Penalty cannot be waived for mitigating factors such as financial hardship / illness
Service Tax

Service Tax
Service tax paid on courier service used for dispatch of samples abroad eligible for refunded
Service Tax

Service Tax
No Service tax on supply of Ready Mix Concrete (RMC) at place desired by customer
Service Tax

Service Tax
Cenvat Credit when assessee provides both taxable & exempted services
Service Tax

Service Tax
