Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
Service Tax
Service Tax
Non-retroactive Application of Enhanced Service Tax Rate on Advances Received
Service Tax
Service Tax
Refund u/s. 11B available as service tax not leviable on transportation of gas up to delivery point
Service Tax
Service Tax
Service tax not leviable on provision as per GAAP for sharing expenditure of receipt of sponsorship services
Excise Duty
Excise Duty
Demand on semi-finished and finished goods not sustained as goods exported on payment of duty
Excise Duty
Excise Duty
Value of goods exported not includible in threshold limit prescribed under notification no. 8/2003-CE
Service Tax
Service Tax
Claim of wrong availment of abatement doesn’t amount to mis-declaration so demand of normal period sustained
Excise Duty
Excise Duty
Penalty u/s 11AC unwarranted as Excise duty paid with interest
Custom Duty
Custom Duty
‘Squid Liver Powder’ is correctly classifiable under CTH 23099090
Excise Duty
Excise Duty
Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000
Service Tax
Service Tax
Services performed on principal-to-principal basis not classifiable as intermediary service
Service Tax
Service Tax
Renting of immovable property for hotel is excluded from the ambit of section 65(105)(zzzz)
Service Tax
Service Tax
Fixed Facility Charges not being provision of supply of tangible goods is not leviable to service tax
Excise Duty
Excise Duty
