Courts: CESTAT Chennai
961 articlesService Tax

Service Tax
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
Service Tax

Service Tax
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Service Tax

Service Tax
Business auxiliary service provided by commission agent is relation to black tea is exempt
Service Tax

Service Tax
Activity of loading, transporting and unloading is covered within Cargo Handling Services
Custom Duty

Custom Duty
CESTAT Upholds Order in Favor of Assessee for Failure of dept in Submitting Date of Communication
Service Tax

Service Tax
Demand for extended period sustained as service tax collected but not deposited
Custom Duty

Custom Duty
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Service Tax

Service Tax
Reimbursable expenses cannot be subject to levy of service tax
Service Tax

Service Tax
Courses approved by industries department is not leviable to service tax
Excise Duty

Excise Duty
CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit
Service Tax

Service Tax
Demand under Commercial Coaching or Training Services for imparting computer coaching sustained
Service Tax

Service Tax
Fees paid to foreign institutions having permanent establishment in India is not covered under RCM
Custom Duty

Custom Duty
Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite
Service Tax

Service Tax
