#Cestat judgments
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5,847 articlesService Tax
Service Tax
Hostel and education service are naturally bundled and education service gives essential character to such bundle
Excise Duty
Excise Duty
Differential duty demand unsustainable if entire exercise was revenue neutral
Service Tax
Service Tax
RCM not payable in absence of service receiver & provider relationship
Service Tax
Service Tax
No Service Tax on sale of coaching material
Custom Duty
Custom Duty
Revocation of Customs Broker License sustained as violation of CBLR proved
Service Tax
Service Tax
When there is no mens rea, no demand will sustain on ground of limitation
Excise Duty
Excise Duty
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
Custom Duty
Custom Duty
Rejection of declared value without examining contemporaneous NIDB data is unsustainable
Custom Duty
Custom Duty
Declared value rejectable whenever significantly higher value of identical goods noticed
Excise Duty
Excise Duty
Bagasse is an agricultural waste/ residue & is not result of any manufacturing process
Service Tax
Service Tax
Service tax not payable on value of reimbursement of expenditure
Excise Duty
Excise Duty
Zymegold Plus and Dripzyme are classifiable under CTH 3101 as fertilizer
Custom Duty
Custom Duty
CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it
Excise Duty
Excise Duty
