Courts: All CESTAT
5,560 articlesService Tax

Service Tax
CENVAT Credit of tax paid on Purchase of share of a company with which Assessee entered into purchase agreement
Service Tax

Service Tax
Service tax payable on residential flats constructed under joint development agreement
Service Tax

Service Tax
Service Provided by Yoga teacher, Poojari, Cook, Compounder, Nurse have no direct nexus with manufacture
Service Tax

Service Tax
Service tax Exemption to SEZ not available if services not consumed within the SEZ
Service Tax

Service Tax
No penalty for late payment of service tax on assessee for period during which it had not provided any service
Service Tax

Service Tax
Service tax – If Department fails to clarify taxability on assessee’s request , Penalty cannot be levied
Service Tax

Service Tax
If dept change its view on taxability then Extended period of limitation not invocable
Service Tax

Service Tax
Order of Commissioner under earstwhile provision of S. 84 not appealable to Tribunal
Service Tax

Service Tax
Outward transportation of manufactured goods up to place of removal is input service
Service Tax

Service Tax
No penalty proceeding if Assessee pays service tax before issue of SCN
Service Tax

Service Tax
Service tax Penalty for late payment cannot exceed tax amount
Service Tax

Service Tax
No Penalty for non payment of service tax under bona fide belief of non-taxability
Excise Duty

Excise Duty
Restriction to use 20% of credit in case of non-maintenance of separate Cenvat a/cs for taxable & exempted services is only in respect of inputs service credit
Service Tax

Service Tax
