Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Mere Registration as Charitable Trust Under I.T. Act not entitle appellant to claim service tax exemption
Service tax is required to be paid when the service is provided
Activities of implementing ERP software are in the field of engineering & not in the field of management
SCN u/s. 73 to recover service tax from recipient of clearing & forwarding agent’s service for 16-7-1997 to 31-8-1999 not maintainable
Appellate Authority must quantify service tax liability in an appeal seeking upward revision of taxes
Service tax on commission paid for sale of final products eligible for Input Credit
Service Tax – Demat charges, stock exchange turnover charges, stamp duty, BSE charges, SEBI fees will not form part of gross value
If Value of material supplied included in gross value of construction service, benefit of abatement must be given
If Excise Duty is paid under mistake of law than provisions of Sec.11B not applies
Small service provider exemption under Not. No. 6/2005-ST is a statutory benefit & cannot be disregarded
Joint development agreement with land owners to construct residential complex attracts Service Tax
Assessee can take Cenvat Credit of service tax paid on input services availed by it prior to date of its registration
Benefit of exemption available to RBI would be available to its agent too
CENVAT credit not available on GTA service used for transportation of final product from place of removal
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.
