#Cestat judgments
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5,842 articlesService Tax
Service Tax
Penalties to be waived if assessee had bona fide belief for non-payment of service tax
Service Tax
Service Tax
In case of divisible contract no service tax on material value
Service Tax
Service Tax
If similar matter was remanded back to Commissioner (Appeals) vide earlier order, present order also to be remanded back
Service Tax
Service Tax
No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers
Service Tax
Service Tax
Software developed as per customer’s specifications are liable to service tax
Excise Duty
Excise Duty
Mistake in show-cause notice can be rectified before adjudication
Service Tax
Service Tax
Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property
Service Tax
Service Tax
Matter remanded back for re-examination of issue as revenue agreed for the same
Service Tax
Service Tax
Carrying of passengers through ropeway not amount to Tour Operator’s services
Service Tax
Service Tax
Exemption notifications not retrospective unless legislature specifically provides so
Service Tax
Service Tax
ST – Deliberate Splitting of consideration with nomenclature of reimbursement of expenses not permissible
Excise Duty
Excise Duty
Tribunal can rectify an apparent error found in order by replacing it with another
Service Tax
Service Tax
Fumigation charges for cleaning containers eligible for service tax refund only in case of written agreement
Service Tax
Service Tax
