Courts: All CESTAT
5,560 articlesService Tax

Service Tax
Service tax demand cannot be held to be time barred if first return been filed after a long delay
Service Tax

Service Tax
Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’
Service Tax

Service Tax
Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service
Income Tax

Income Tax
Promotion of real estate venture by Airlines in air is taxable as Business Auxiliary Service
Service Tax

Service Tax
Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay
Service Tax

Service Tax
Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing
Service Tax

Service Tax
Service Tax – Eligibility of benefit of exemption notification 12/2003-ST for materials consumed in retreading of old tyres – Pre-deposit fully waived and stay granted
Service Tax

Service Tax
Service Tax – Credit taken on invoices issued by Input Service Distributor before getting registered – Pre-Deposit Ordered
Service Tax

Service Tax
Software Maintenance in the nature of upgradation or enhancement classifiable under ‘Information Technology Software’
Service Tax

Service Tax
Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
Service Tax

Service Tax
Liability to pay service tax on commission paid to Foreign Service provider arises only with effect from 18.4.2006
Service Tax

Service Tax
Scope of the expression ‘job worker’
Service Tax

Service Tax
Service Tax – CENVAT Credit – ‘Rent-a-cab’ service utilized for transportation of food articles from centralized canteen to current factory premises
Service Tax

Service Tax
