Courts: CESTAT Delhi
1,306 articlesService Tax
Service Tax
Chilling, Pasteurising & Packing Milk is Manufacture & not business auxiliary service
Custom Duty
Custom Duty
Recovery of ineligible Focus Market Scrips u/s. 28AAA set aside as instrument not cancelled by DGFT
Custom Duty
Custom Duty
Foreign origin cigarettes rightly concluded as smuggled as no import documents produced
Custom Duty
Custom Duty
Customs duty exemption available on import of HIV-VL test kits
Custom Duty
Custom Duty
Bonafide declaration of value found to be incorrect cannot be concluded as suppression
Custom Duty
Custom Duty
CESTAT Delhi Rejects Higher Bitumen Import Value
Custom Duty
Custom Duty
Lending of IEC is not an offence under Customs Act hence penalty u/s. 114AA deleted
Service Tax
Service Tax
Service Tax Applicable on Printing Charges: Exemption under S.No. 30 of Notification 25/2012-ST Not Available
Custom Duty
Custom Duty
Penalty u/s. 114AB of Customs Act merely based on statement u/s. 108 cannot be sustained
Service Tax
Service Tax
Mere suppression of facts not enough to invoke extended period of limitation: CESTAT Delhi
Custom Duty
Custom Duty
Redetermination of value under Custom without rejecting transaction value cannot be sustained
Custom Duty
Custom Duty
Statement recorded u/s. 108 cannot be considered as evidence u/s. 138B of Customs Act
Service Tax
Service Tax
Revenue Neutrality: No Extended Limitation & Service Tax Penalty – CESTAT
Custom Duty
Custom Duty
