Courts: CESTAT Mumbai
745 articlesExcise Duty

Excise Duty
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Service Tax

Service Tax
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Service Tax

Service Tax
Claim of extra payment unsustainable in absence of any documentary evidence
Excise Duty

Excise Duty
Offence of money-laundering is not trivial in nature
Income Tax

Income Tax
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Service Tax

Service Tax
Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable
Service Tax

Service Tax
Service tax refund cannot be denied on cancellation of booking of flats
Excise Duty

Excise Duty
Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of Central Excise Act
Service Tax

Service Tax
Services provided by GTA not classified as ‘Clearing & Forwarding Agency’ service
Excise Duty

Excise Duty
CA Certificate cannot be brushed aside merely for non-liking of authorities
Excise Duty

Excise Duty
Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed
Service Tax

Service Tax
‘Consideration’ defined under Indian contract Act is different from Finance Act
Service Tax

Service Tax
Demand based on audit without any further investigation is liable to be set aside
Service Tax

Service Tax
