Courts: CESTAT Bangalore
409 articlesService Tax

Service Tax
Service tax Cannot be levied on the basis of report of a anti-evasion branch, without first furnishing the same to assessee
Service Tax

Service Tax
CENVAT Credit of tax paid on Purchase of share of a company with which Assessee entered into purchase agreement
Service Tax

Service Tax
Order of Commissioner under earstwhile provision of S. 84 not appealable to Tribunal
Service Tax

Service Tax
Exemption notification cannot be given retrospective effect unless expressly provided
Service Tax

Service Tax
Person reimbursing the freight not liable to pay Service Tax
Service Tax

Service Tax
Activities of implementing ERP software are in the field of engineering & not in the field of management
Service Tax

Service Tax
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
Excise Duty

Excise Duty
Appellate Authority must quantify service tax liability in an appeal seeking upward revision of taxes
Service Tax

Service Tax
If Value of material supplied included in gross value of construction service, benefit of abatement must be given
Service Tax

Service Tax
CENVAT credit not available on GTA service used for transportation of final product from place of removal
Service Tax

Service Tax
If past decisions were in favour of Assesee till contrary decision failure on the part of the assessee acceptable as a bona fide error and cannot be attributed to be wilful intention to evade tax
Service Tax

Service Tax
Applicability of Service Tax on collection of passenger service fee by airlines on behalf of AAI
Service Tax

Service Tax
Service Tax refund can be refused on the ground of unjust enrichment
Service Tax

Service Tax
