Courts: CESTAT Delhi
1,306 articlesCustom Duty
Custom Duty
SCN by DRI Officer U/s. 28 demanding Customs Duty not Sustainable
Excise Duty
Excise Duty
Excise duty payable on amount received from Honda India due to cancellation of contract
Service Tax
Service Tax
Service Tax not payable on Services provided to Government Company for ‘Transmission of Electricity’
Service Tax
Service Tax
Service tax under RCM cannot be levied on GTO/GTA services
Custom Duty
Custom Duty
No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition
Custom Duty
Custom Duty
Handling of cargo in Customs area will always be responsibility of the Custodian
Custom Duty
Custom Duty
No responsibility of Custodian after passing of order of clearance
Service Tax
Service Tax
No demand of service tax in absence of “suppression‟ or “collusion” with an intent to evade payment of tax
Service Tax
Service Tax
CESTAT quashed demand of service tax on foreign remittance
Service Tax
Service Tax
Deputing of own employees in group company is not manpower recruitment service
Excise Duty
Excise Duty
GST act contains provision for refund of CVD/SAD paid under erstwhile regime
Custom Duty
Custom Duty
Refund proceedings are in the nature of execution proceedings
Service Tax
Service Tax
CESTAT: Burden of proof lies on Revenue w.r.t. intention of assesse to evade Excise Duty
Custom Duty
Custom Duty
