Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’
Service Tax

Service Tax
Whether availment of credit of service tax paid on the insurance service to cover the damage or loss to the exported goods in the foreign countries except India is eligible as input service?
Service Tax

Service Tax
Mere Registration as Charitable Trust cannot absolve them of Service Tax liability
Service Tax

Service Tax
Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker
Service Tax

Service Tax
Transactions between the two Companies after the effective date of merger cannot be treated as between a service provider and service recipient
Service Tax

Service Tax
Extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09
Excise Duty

Excise Duty
Service of maintenance and repair should be under a Maintenance or Repair Contract/Agreement to attract levy of service tax prior to 16-6-2005
Service Tax

Service Tax
Space-selling service- Any services provided by any person to any other person in relation to sale of space would be taxable from 1-5-2006 and not prior to that date
Excise Duty

Excise Duty
Canvat Credit – Valuation of goods transferred by manufacturer to its sister concerns without any invoice
Excise Duty

Excise Duty
Cenvat credit – Conditions for availing benefit under Notification No. 8/2003-CE dated 1-3-2003
Excise Duty

Excise Duty
Cenvat Credit – To avail credit lawfully, raw material, on which same is sought to be availed, must be utilized in manufacture of final dutiable product and credit earned thereon should also be utilized for payment of duty on final product
Service Tax

Service Tax
Indravadan C Patel Vs. CCE, Vadodara (Cestat Ahmedabad)
Service Tax

Service Tax
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Service Tax

Service Tax
