Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS
Input credit available on after sales service expenses if they form part of assessable value
If recipient of services is required to pay service tax than provider of services not required to pay
Till 6-7-2009 refund would be governed by conditions under the Notification No. 41/2007, dated 6-10-2007
Cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003
Just Imparting training to Officers of a organizations does not amount to rendering Management Consultancy service
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.
