Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
CENVAT for insurance premium paid towards group insurance of employees duly available
Excise Duty

Excise Duty
Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT
Custom Duty

Custom Duty
Change of description doesn’t amount to misdeclaration in absence of evidence
Custom Duty

Custom Duty
Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively
Custom Duty

Custom Duty
Filing of an appeal against order whose correctness was decided by High Court is untenable
Service Tax

Service Tax
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Service Tax

Service Tax
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Service Tax

Service Tax
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Service Tax

Service Tax
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Service Tax

Service Tax
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
Service Tax

Service Tax
Service Tax Demand under RCM: Transaction-wise, not Invoice-wise
Service Tax

Service Tax
Services of extending corporate guarantee without any consideration is not considered as a service
Service Tax

Service Tax
Payment made for independent activity of tolerating an act constitutes supply
Custom Duty

Custom Duty
