#Cestat judgments
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5,847 articlesService Tax
Service Tax
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Service Tax
Service Tax
Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
Service Tax
Service Tax
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Custom Duty
Custom Duty
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Service Tax
Service Tax
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Service Tax
Service Tax
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Excise Duty
Excise Duty
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
Service Tax
Service Tax
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Custom Duty
Custom Duty
Refund claim not maintainable in absence of any challenge to assessment order
Excise Duty
Excise Duty
Effluent treatment of industrial waste is input service and hence CENVAT admissible
Service Tax
Service Tax
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Service Tax
Service Tax
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
Service Tax
Service Tax
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
Service Tax
Service Tax
