Courts: CESTAT Bangalore
411 articlesService Tax
Service Tax
Commissioner (A) has the power of remand: CESTAT
Service Tax
Service Tax
Service Tax Levy not leviable based on mere Agreement for service when no payment received
Custom Duty
Custom Duty
Tyres needs to be classified based on Dominant use of the same
Excise Duty
Excise Duty
No duty leviable if raw material is destroyed within the unit after intimation to Customs authorities
Service Tax
Service Tax
Quashing of demand of service tax as inclusion of T/o of manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate
Custom Duty
Custom Duty
Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation
Excise Duty
Excise Duty
Cenvat credit of education & SHE cess to GST not permitted
Excise Duty
Excise Duty
CESTAT allows use of Cenvat Credit to pay Excise Duty on Supplementary Invoices
Custom Duty
Custom Duty
Customs: Not providing option to pay fine in lieu of confiscation U/s. 125 not sustainable
Custom Duty
Custom Duty
Gold hidden in foot band worn for medical purpose cannot be treated as ‘personal effects’
Service Tax
Service Tax
Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Service Tax
Service Tax
Service Tax Refund Claim: CA certificate cannot be considered as conclusive proof
Service Tax
Service Tax
No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service
Service Tax
Service Tax
