Courts: CESTAT Chandigarh
259 articlesService Tax

Service Tax
Modular Employment Scheme: Outside Ambit of Service Tax
Excise Duty

Excise Duty
Matter remanded for fresh re-consideration as cross-examination of key witnesses not allowed
Excise Duty

Excise Duty
Not allowing cross-examination of key witnesses vitiates the proceedings
Service Tax

Service Tax
Once service tax levied under ‘Commercial Construction Service’, it cannot be re-demanded under ‘Works Contract Service’
Excise Duty

Excise Duty
SSI Exemption Cannot Be Denied for Using Family Surname in Separate Entity
Service Tax

Service Tax
Adda Fee cannot be equated to ‘Business Support Service’
Excise Duty

Excise Duty
No Refund of Education Cess and HE Cess under Notification No. 56/2002-CE
Service Tax

Service Tax
Collection of toll cannot be considered as provision of Business Auxiliary Service to NHAI
Service Tax

Service Tax
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
Service Tax

Service Tax
Registration under particular service not required for exemption under notification 41/2007-ST
Service Tax

Service Tax
Sub-contractor liable to pay service tax despite tax payment by main contractor
Service Tax

Service Tax
Service tax not leviable on transfer of know-how
Excise Duty

Excise Duty
Demand as job worker unsustained in absence of supply of goods by principal manufacturer
Service Tax

Service Tax
