Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty
Custom Duty

Custom Duty
Expenses incurred on sponsorship and endorsement was not includible in transaction value of imports
Service Tax

Service Tax
Right to collect parking fees is nothing but a consideration liable to Service Tax
Service Tax

Service Tax
No Service Tax if no monetary consideration charged for Services
Service Tax

Service Tax
Time limit not applicable for Service Tax refund to SEZ
Service Tax

Service Tax
Discount given for non-provision of certain service to foreign buyer not liable under BAS
Custom Duty

Custom Duty
Penalty justified for evading customs duty by wrongly availing benefits
Excise Duty

Excise Duty
If Designated Committee not issues SVLDRS 3 within 30 days it is a case of deemed discharge
Custom Duty

Custom Duty
Valuation – Advertisement & sales promotion expenses incurred by importer on own account, not includible
Custom Duty

Custom Duty
Transaction Value to be accepted if there was reason to doubt truth or accuracy of such value
Custom Duty

Custom Duty
Co-noticees also liable for section 112B penalty with main noticee for custom duty evasion
Service Tax

Service Tax
Quick Heal Antivirus Software was goods not liable to service tax: CESTAT
Custom Duty

Custom Duty
Email / quotations cannot be the basis for re-determining value of goods
Service Tax

Service Tax
