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Peculiar Facts

Profit From Purchase and Sale of Cargo Space Not Taxable as Business Auxiliary Service: CESTAT

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

Service Tax Demand Can’t Be Based Solely on Difference Between Balance Sheet and ST-3 Returns: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that a...
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Profit From Purchase and Sale of Cargo Space Not Taxable as Business Auxiliary Service: CESTAT

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

Service Tax Demand Can’t Be Based Solely on Difference Between Balance Sheet and ST-3 Returns: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that a...

Importer’s Consent to Enhanced Customs Valuation Does Not Bar Statutory Appeal: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has ruled that an...

Foreign Supplier’s ‘Packing Mistake’ Can’t Explain Undeclared Branded Goods in Import Consignment: CESTAT

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