Courts: All CESTAT
5,560 articlesExcise Duty

Excise Duty
As Sum paid by assessee was never appropriated as duty, so, sec. 11B not applies to refund thereof
Service Tax

Service Tax
Whether de-shelling and re-shelling of old and worn out sugar mill rollers is liable for service tax under Maintenance or Repair service?
Service Tax

Service Tax
Consultancy in Turnkey contract attracts service tax liability
Service Tax

Service Tax
Transfer of Technical Knowhow prima facie covered under Intellectual Property Service with effect from 10.9.2004 and Not taxable under Consulting Engineer service prior to 10.9.2004
Service Tax

Service Tax
Benefit of reduced penalty u/s. 78 of 25% under 4th proviso is not admissible if tax amount is reduced by Commissioner (A)
Service Tax

Service Tax
Prima facie‘Mithi River’ is a ‘river’ & dredging of river falls within the definition of this expression u/s. 65(36) of the Finance Act, 94
Service Tax

Service Tax
Section 66A cannot be made applicable retrospectively
Service Tax

Service Tax
If applicant has no layout plan to examine the contentions that the activity carried out by them does not come under the purview of residential complex
Excise Duty

Excise Duty
Assessee can CENVAT credit on the strength of xerox copy
Service Tax

Service Tax
Input service credit availed by assessee on outdoor catering available subject to that the assessee not charged anything from the employees
Service Tax

Service Tax
Service from mandap keeper during the course of advertising and publicizing the product is input service
Service Tax

Service Tax
Collection of electricity bills and telephone bills on behalf of electricity boards and telecom companies is not taxable under Business Auxiliary Service
Service Tax

Service Tax
Service Tax – 20% restriction under Rule 6(3) of the CENVAT Credit Rules 2004 not applicable to credit availed on capital goods
Service Tax

Service Tax
