Courts: CESTAT Bangalore
411 articlesService Tax
Service Tax
STPI Certificate not required to claim Refund under Business Auxiliary Services
Service Tax
Service Tax
Air Travel Agency & Outdoor Catering Service are Input Services
Service Tax
Service Tax
Statutory time limit is applicable to claim of refund of service tax paid mistakenly
Excise Duty
Excise Duty
Rebate of Excise duty where customs duty component is claimed as drawback
Custom Duty
Custom Duty
Redemption fine of 10% & penalty of 5% of value of goods is sufficient punishment to importer
Service Tax
Service Tax
Tribunal's decisions binding on lower authorities
Service Tax
Service Tax
Excess Cenvat due to calculation mistake is not wrong availment
Service Tax
Service Tax
Ignorance of law not ‘reasonable cause’ for failure to pay service tax so as to warrant waiver of penalties
Service Tax
Service Tax
Security services used for securing office premises are eligible as input service
Service Tax
Service Tax
No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers
Excise Duty
Excise Duty
Mistake in show-cause notice can be rectified before adjudication
Service Tax
Service Tax
Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST
Service Tax
Service Tax
Rent-a-cab service for transport of employees/officials or business related visitors to factory/office is an input service
Service Tax
Service Tax
