#Cestat judgments
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5,841 articlesExcise Duty

Excise Duty
Excise – Applicability of Interest on refund of pre-deposit amount
Service Tax

Service Tax
Refund rejected on the ground that original TR-6 challan not enclosed with claim, can be allowed on submission on the same
Service Tax

Service Tax
CENVAT Credit – Appellant to show only that service relates to his business
Service Tax

Service Tax
Even 3 day delay in Service Tax Refund claim cannot be condoned
Service Tax

Service Tax
Service tax demand cannot be held to be time barred if first return been filed after a long delay
Service Tax

Service Tax
Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’
Service Tax

Service Tax
Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service
Income Tax

Income Tax
Promotion of real estate venture by Airlines in air is taxable as Business Auxiliary Service
Service Tax

Service Tax
Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay
Service Tax

Service Tax
Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing
Service Tax

Service Tax
Service Tax – Eligibility of benefit of exemption notification 12/2003-ST for materials consumed in retreading of old tyres – Pre-deposit fully waived and stay granted
Service Tax

Service Tax
Service Tax – Credit taken on invoices issued by Input Service Distributor before getting registered – Pre-Deposit Ordered
Service Tax

Service Tax
Software Maintenance in the nature of upgradation or enhancement classifiable under ‘Information Technology Software’
Service Tax

Service Tax
