Courts: CESTAT Chennai
961 articlesService Tax
Service Tax
Where to verify as to whether cost of service was included in assessable value of manufactured castings/patterns, matter was remanded
Service Tax
Service Tax
Joint development agreement with land owners to construct residential complex attracts Service Tax
Service Tax
Service Tax
Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony not eligible for CENVAT credit
Service Tax
Service Tax
Input credit allowable on insurance expenses paid for insurance policy to cover expenses relating to pay-roll
Service Tax
Service Tax
GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004
Service Tax
Service Tax
Stay Petition – Existence of two different views justifies waiver of predeposit
Service Tax
Service Tax
Service tax – Benefit of reduced penalty of 25% in appeal cases
Service Tax
Service Tax
security at the guest house has no nexus or relation with the business of manufacture of assessees
Service Tax
Service Tax
Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker
Service Tax
Service Tax
Transactions between the two Companies after the effective date of merger cannot be treated as between a service provider and service recipient
Service Tax
Service Tax
Extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09
Service Tax
Service Tax
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Service Tax
Service Tax
Section 80 – No penalty if no evidence adduced to contend that the respondents deliberately failed to pay service tax
Service Tax
Service Tax
