Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Intent to evade payment duty is a sina qua non for invoking penal provision u/s. 11AC
Prima Facie Maintenance services of common area in Mall liable to service tax
No stay for financial crisis if Assessee remains invested in shares
Tribunal has no jurisdiction over rebate claims and appeal has to be filed before GOI
NSE/BSE transaction charges and SEBI turnover fees are not includible in value of stock broking services
CESTAT directs dept to consider reconciliation of difference between ST-3 & Balance Sheet figures
In case of export, place of removal is to be taken as port of export
Applicability of Service tax on price difference retained by Real Estate Agent?
Maintenance of DG sets is prima facie input service
Refund of service tax paid despite eligibility for exemption can’t be denied
Service tax can be demanded only if residential complex comprises more than 12 residential units
Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010
Manpower Supply Service not include deputation of employees for onsite development of software
Services not in the course of business of manufacturing are not entitled to input credit
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
