Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
If service tax is not separately charged, amount charged should be taken as inclusive of service tax
Pending dispute regarding taxability no penalty u/s. 78 can be imposed for non-payment of service tax
CENVAT Credit of tax paid on Purchase of share of a company with which Assessee entered into purchase agreement
Service tax payable on residential flats constructed under joint development agreement
Service Provided by Yoga teacher, Poojari, Cook, Compounder, Nurse have no direct nexus with manufacture
Service tax Exemption to SEZ not available if services not consumed within the SEZ
No penalty for late payment of service tax on assessee for period during which it had not provided any service
Service tax – If Department fails to clarify taxability on assessee’s request , Penalty cannot be levied
If dept change its view on taxability then Extended period of limitation not invocable
Order of Commissioner under earstwhile provision of S. 84 not appealable to Tribunal
Outward transportation of manufactured goods up to place of removal is input service
No penalty proceeding if Assessee pays service tax before issue of SCN
Service tax Penalty for late payment cannot exceed tax amount
No Penalty for non payment of service tax under bona fide belief of non-taxability
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.
