Courts: CESTAT Chennai
Find latest CESTAT Chennai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Building or part of land used for car parking is exempted for levy of service tax
Site formation activity before sell of land is taxable under ‘Site formation and clearance service’
Enhancement of assessable value without details of relied upon contemporaneous price unjustified
Extended period invocable as intention to evade payment of tax established
Rejection of transaction value without providing details of contemporaneous import unsustainable
Violation of CBLR established but revocation of Customs Broker Licence set aside as it being too harsh punishment
No Service Tax on Commodity Auctioneer Commission Received by Co-op Society
Demand sustained as rendering of Broadcasting Service disguised under cover of uplinking service
CESTAT: Bill Discounting services by Body Corporate Taxable
Value of Imported goods cannot be enhanced without Speaking Order
No Service Tax on Advertisement Expense Reimbursement
Sale of tickets for cricket tournament not an exempted service hence no CENVAT reversal u/r 6(3)
‘Computer System Desktops’ even though marketed as gaming PC are classifiable under CTH 8471
Notebook Computers Imported for Institutional Consumers assessable U/s. 4 on transaction value
CESTAT Chennai judgments and orders constitute an important body of case law on Customs, Central Excise and Service Tax. This page brings together CESTAT Chennai decisions dealing with imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to locate Tribunal decisions relevant to their disputes and research. The page covers recent orders as well as significant earlier decisions published on TaxGuru, including legacy Central Excise and Service Tax cases that remain relevant to pending proceedings. This dedicated CESTAT Chennai resource makes it easier to research Tribunal precedents and follow developments in Customs and indirect tax jurisprudence.
