Courts: CESTAT Delhi
1,303 articlesService Tax
Service Tax
No Service Tax on Discounts, Commissions & Incentives from Vodafone to sim-card dealer
Excise Duty
Excise Duty
Statements Under Section 14 of Central Excise Act Invalid Without Section 9D Compliance
Custom Duty
Custom Duty
Section 138C Certificate Not Mandatory if Electronic Documents Admitted in Section 108 Statements
Custom Duty
Custom Duty
Customs Cannot Re-determine Export FOB Value: CESTAT Delhi
Custom Duty
Custom Duty
Re-assessment of shipping bills after goods are exported are without authority of law
Custom Duty
Custom Duty
Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT
Service Tax
Service Tax
Service tax discharged by recipient under Reverse Charge cannot be again demanded from provider
Custom Duty
Custom Duty
Customs Broker not required to physically inspect premise of client to ensure their functioning
Custom Duty
Custom Duty
Section 114 Penalty set aside as no fraudulent export evidence recorded: CESTAT Delhi
Custom Duty
Custom Duty
Re-determination of transaction value based on Different Supplier’s Quotation Not Sustainable
Excise Duty
Excise Duty
Confiscation Upheld for Unauthorized Manufacture & Clearance of Pan Masala/Gutkha
Service Tax
Service Tax
Service tax refund applied contrary to Section 102(3): CESTAT upholds rejection as time-Barred
Custom Duty
Custom Duty
Suspension of Customs Broker Licence Without Valid Grounds: CESTAT Sets Aside Suspension
Service Tax
Service Tax
