Courts: CESTAT Mumbai
745 articlesService Tax

Service Tax
Obligations and responsibilities discharged by co-venturer is not subjected to service tax
Custom Duty

Custom Duty
Burden of proof for a different classification lies on Revenue department: CESTAT
Service Tax

Service Tax
Refund claim u/s 11B filed beyond one year from relevant date is not maintainable
Excise Duty

Excise Duty
Excise duty not leviable on waste or rubbish thrown up in the course of manufacture
Excise Duty

Excise Duty
Mere Chartered Accountant’s certificate without documentary evidence is not sufficient for duty treatment of obsolete stock
Excise Duty

Excise Duty
Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004
Service Tax

Service Tax
Sports coaching is excluded from the applicability of service tax
Service Tax

Service Tax
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Service Tax

Service Tax
Discretion in Handling PPF Funds essential to fall under ‘Funds Management’ Service
Service Tax

Service Tax
Discount/ commission/ incentives for sale of cars is not compensation received by dealer from car manufacturer
Service Tax

Service Tax
Unpaid salary or notice pay recovery Out of Service Tax Purview: CESTAT Mumbai
Custom Duty

Custom Duty
Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty
Excise Duty

Excise Duty
Cash refund for assessee under Central Excise Exemption Notification
Custom Duty

Custom Duty
