Courts: CESTAT Delhi
1,306 articlesService Tax
Service Tax
Service tax – If Department fails to clarify taxability on assessee’s request , Penalty cannot be levied
Service Tax
Service Tax
Outward transportation of manufactured goods up to place of removal is input service
Service Tax
Service Tax
Service tax Penalty for late payment cannot exceed tax amount
Excise Duty
Excise Duty
Restriction to use 20% of credit in case of non-maintenance of separate Cenvat a/cs for taxable & exempted services is only in respect of inputs service credit
Service Tax
Service Tax
Tea & snacks provided by canteen service provider (outdoor caterer) along with meals are prima facie eligible for abatement
Service Tax
Service Tax
Once payment of service tax made by service provider to Treasury, assessee may not be denied benefit of Cenvat credit subject to proving use of service in accordance with law
Service Tax
Service Tax
Service Tax on Renting – Immovable property do not include hotels, hostels, boarding houses, Residential House property
Service Tax
Service Tax
GTA service from factory gate to port of shipment is an input service & Eligible for Cenvat Credit
Service Tax
Service Tax
Tax can not be claimed from both service provider & recipient
Service Tax
Service Tax
Service Tax Payable on Reimbursement of ‘Integral and inseparable’ expenses
Service Tax
Service Tax
Service Tax on study materials provided by Commercial training or coaching service provider
Service Tax
Service Tax
Service Tax – Things to consider to grant benefit of Section 80 of Finance Act, 1994
Service Tax
Service Tax
Service tax is required to be paid when the service is provided
Service Tax
Service Tax
