Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
No Service Tax on Foreign Agents Commission for procuring export orders
Service Tax
Service Tax
Commission on fuel surcharge cannot be included in basic Air fare for Service Tax
Service Tax
Service Tax
Royalty payment for IPR services not liable to Service tax on RCM
Custom Duty
Custom Duty
CESTAT upheld dismissal of time barred appeal against sanction of SAD Refund
Service Tax
Service Tax
Service Tax Liability of Sub-Contractor not cease on tax payment by main contractor
Service Tax
Service Tax
Service Tax is not payable on liquidated damages
Service Tax
Service Tax
Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Custom Duty
Custom Duty
CVD Exemption cannot be denied based on Impossible Condition in notification
Custom Duty
Custom Duty
Customs Broker Licence cannot be revoked for relying on data available on Govt websites
Custom Duty
Custom Duty
In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled
Excise Duty
Excise Duty
Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003
Service Tax
Service Tax
Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’
Custom Duty
Custom Duty
CVD Refund – unjust enrichment-CA certificate sufficient to allow refund
Excise Duty
Excise Duty
