Courts: CESTAT Delhi
1,306 articlesService Tax
Service Tax
Denial of Cenvat on GTA service just because duty on goods been paid on assessable value determined u/s. 4A of Excise Act
Income Tax
Income Tax
While forming opinion that a prima-facie case exists, the Commission has to indicate reasons which need not be elaborate but should be sufficient to show application of mind
Service Tax
Service Tax
Amount charged for excess baggage carried by the passengers by air craft – Prima facie taxable under “transport of goods by aircraft by an aircraft operator”
Service Tax
Service Tax
Imposition of penalty under Section 76 is for failure to pay the service tax by the person liable to pay the same
Income Tax
Income Tax
Larger Bench decision on the concept of ‘transaction value’
Service Tax
Service Tax
CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts
Service Tax
Service Tax
There is no provision for adjustment for short payment of service tax of earlier period against excess payment of service tax in subsequent period
Service Tax
Service Tax
CESTAT decision – Service Tax on Management Consultant’s Services (MCS)
Service Tax
Service Tax
Place of performance of service is decisive for determining event of taxability as well as incidence of tax
Income Tax
Income Tax
Sharing of knowledge shall not be called as consulting engineering service when expertise acquired by a concern is also used for its own benefit along with others
Service Tax
Service Tax
Credit on Mobile Phone Bill is admissible when the calls made from the mobile were relatable to the business of the assessee even when such phones were not installed in their premises.
Service Tax
Service Tax
Scope of business auxiliary service rendered by an authorized car dealer for arranging finance for its buyer
Excise Duty
Excise Duty
If Assessee has merely taken cenvat credit and not utilized or taken any advantage of such credit, payment of interest is not sustainable
Excise Duty
Excise Duty
