Courts: CESTAT Delhi
1,306 articlesService 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
Imposition of anti-dumping duty on import of Mono Ethylene Glycol based on selective examination unjustified
Service Tax
Service Tax
CENVAT Credit of Service Tax Paid Under Reverse Charge Mechanism is allowed
Service Tax
Service Tax
CESTAT Sets Aside Service Tax Demand for Lack of GTA Service Evidence
Custom Duty
Custom Duty
Initiation of proceedings against Customs Broker unjustified as he is not part of mis-declaration
Service Tax
Service Tax
Service tax leviable on provision of service relating to inspection and certification of export goods
Excise Duty
Excise Duty
Demand u/r 11 unsustainable as rule 10(b) of Central Excise Valuation Rules applies
Custom Duty
Custom Duty
Confiscation & penalty justifiable due to illicit smuggling of gold without valid documents
Custom Duty
Custom Duty
Suspension of Customs Broker licence justified for facilitating fraudulent exports
Service Tax
Service Tax
Exemption from Service Tax under RCM: Service Doesn’t Qualify as Manpower Supply Service
Service Tax
Service Tax
Date of payment of advance receipt will be point of taxation in case of change in effective tax rate
Service Tax
Service Tax
Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent
Excise Duty
Excise Duty
