Courts: CESTAT Chennai
961 articlesExcise Duty
Excise Duty
Client Referral income earned from banks & insurance co. is ‘Business Auxiliary Services’
Excise Duty
Excise Duty
Unless the assessment has been disputed, no refund can be sanctioned
Service Tax
Service Tax
No Service tax chargeable if services not rendered in India
Service Tax
Service Tax
CENVAT Credit & Refund can be availed even without registration
Service Tax
Service Tax
Prima Facie Maintenance services of common area in Mall liable to service tax
Excise Duty
Excise Duty
No prescribed time-limit for taking Cenvat credit
Service Tax
Service Tax
Service tax Payable on TDS as it is part of Consideration
Service Tax
Service Tax
Rule 6(3) – Do not specify mode of Service tax refund – Book Credit also valid
Service Tax
Service Tax
No court can compel a statutory authority to act beyond statutory mandate
Excise Duty
Excise Duty
Ignorance of Law cannot be an excuse to avoid penalty & to extend limitation period
Service Tax
Service Tax
Service tax payable on residential flats constructed under joint development agreement
Service Tax
Service Tax
Cestat has no power to modify to stay order passed by HC
Excise Duty
Excise Duty
It is no longer open to demand duty at 10% or 5% of price as the case may be of exempted products
Service Tax
Service Tax
