Courts: CESTAT Delhi
1,303 articlesService Tax

Service Tax
Liability of service tax on “commercial training or coach service” provided by Institute of Clinical Research
Excise Duty

Excise Duty
Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption
Service Tax

Service Tax
Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely
Service Tax

Service Tax
CESTAT upheld Service Tax Penalty for non-payment of Service Tax on Renting for 6 years
Service Tax

Service Tax
Fuel surcharge not to be added for determining basic fare as commission paid on air fare only
Custom Duty

Custom Duty
Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005
Custom Duty

Custom Duty
Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved
Excise Duty

Excise Duty
Relying on statement without following procedure u/s 9D of Central Excise Act unsustainable
Custom Duty

Custom Duty
IGST not leviable on re-import of goods which were exported for exhibition
Custom Duty

Custom Duty
Wireless Access Point classifiable under 8517 62 90 is entitled for Basic Customs Duty exemption
Service Tax

Service Tax
Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944
Service Tax

Service Tax
Imposition of penalty u/s 78 without intention to evade payment of tax untenable
Custom Duty

Custom Duty
Voluntary payment of differential duty doesn’t confirm acceptance of undervaluation
Custom Duty

Custom Duty
