HomeIndirect Taxes

Indirect Taxes

Keep exploring

Coal Production Is ‘Manufacture’, Not Service; CESTAT Quashes Rs.352 Crore Service Tax Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that activities...

Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT

The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...

Exemption for Non-Commercial Govt. Works Must Be Properly Examined: CESTAT Remands Service Tax Demand

The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...

Service Tax Can’t Be Levied on Third-Party Trading Income; CESTAT Quashes Rs. 2.23 Cr Demand

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that...

IGST Demand Unsustainable Without Classification Dispute; Extended Limitation Not Invocable: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside...

Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Bank Entries Alone Can’t Decide Taxability Without Proper Verification: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai Bench has remanded a...

Job Work vs Manpower Supply: CESTAT Holds Output-Based Contracts Not Liable to Service Tax

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that...

Mere Balance Sheet Discrepancies Insufficient To Deny CENVAT Credit Without Evidence of Clandestine Removal: CESTAT

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Forfeiture of Hotel Booking Advances Not Taxable as Service: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, has held...

Unjust Enrichment Applies Even If Tax Not Payable: CESTAT Rejects Service Tax Refund

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has dismissed the...

Service Tax Not Leviable on Cost Sharing, Royalty and GAM Expenses: CESTAT Quashes Major Demands Against Expeditors International

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...

Latest articles

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...