Courts: CESTAT Delhi
1,306 articlesService Tax

Service Tax
Consultancy in Turnkey contract attracts service tax liability
Service Tax

Service Tax
Transfer of Technical Knowhow prima facie covered under Intellectual Property Service with effect from 10.9.2004 and Not taxable under Consulting Engineer service prior to 10.9.2004
Service Tax

Service Tax
If applicant has no layout plan to examine the contentions that the activity carried out by them does not come under the purview of residential complex
Service Tax

Service Tax
Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’
Excise Duty

Excise Duty
Canvat Credit – Valuation of goods transferred by manufacturer to its sister concerns without any invoice
Excise Duty

Excise Duty
Cenvat credit – Conditions for availing benefit under Notification No. 8/2003-CE dated 1-3-2003
Excise Duty

Excise Duty
Cenvat Credit – To avail credit lawfully, raw material, on which same is sought to be availed, must be utilized in manufacture of final dutiable product and credit earned thereon should also be utilized for payment of duty on final product
Service Tax

Service Tax
Execution of erection, installation and commissioning of power lines from one point to another point – Prima facie service tax is leviable only from 16.6.2005
Service Tax

Service Tax
GTA Service – Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
Service Tax

Service Tax
Refund rejected on the ground that original TR-6 challan not enclosed with claim, can be allowed on submission on the same
Service Tax

Service Tax
Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’
Service Tax

Service Tax
Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service
Income Tax

Income Tax
Promotion of real estate venture by Airlines in air is taxable as Business Auxiliary Service
Service Tax

Service Tax
