Courts: CESTAT Chennai
Find latest CESTAT Chennai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Section 80 – No penalty if no evidence adduced to contend that the respondents deliberately failed to pay service tax
Service Tax – Once the Committee of Commissioners accepted the Order-in-appeal, the question of reviewing the Order-in-Appeal does not arise
Service tax – Consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand
Manufacturer who is also service provider not required to maintain separate CENVAT accounts
Assessee forced to pay the tax – tax deemed to be paid under protest – Service Tax Refund Claim not barred by limitation
Liability to pay service tax on commission paid to Foreign Service provider arises only with effect from 18.4.2006
Expenses in the nature of sales promotion, liaison, infrastructure facilities etc cannot prima facie be termed as out of pocket expenses
Services covered under BAS can not be classified as C&F Agent Service
Before enactment of Section 66A tax on services received from persons abroad are without merit
Compensation Received In Exchange For Technical Know-How Is Not Exigible Under Engineering Consultancy.
Levy of service tax on Manpower Recruitment & Supply Agency for rendering technical assistance to two IT majors
CESTAT Chennai judgments and orders constitute an important body of case law on Customs, Central Excise and Service Tax. This page brings together CESTAT Chennai decisions dealing with imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to locate Tribunal decisions relevant to their disputes and research. The page covers recent orders as well as significant earlier decisions published on TaxGuru, including legacy Central Excise and Service Tax cases that remain relevant to pending proceedings. This dedicated CESTAT Chennai resource makes it easier to research Tribunal precedents and follow developments in Customs and indirect tax jurisprudence.
