CESTAT: Refund Cannot be Denied to Any Person Who Has Borne the Incidence of Tax The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, by its division member bench comprising of...
CESTAT: Service Tax Cannot be Levied on Incentive Received for Achieving Sales Target The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi by its two-member bench of Justice Dilip...
CESTAT: Allocation of Area Development Charges by State Government Cannot be Treated as Consideration Towards Service The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi by its...
CESTAT: Central Excise Duty not Payable on Capital Subsidy Received from State Government in form of Sales Tax Challan 37B The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi...
CESTAT: Both Sales Tax and Service Tax Cannot be made Applicable on the Same Transaction The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench observed that both sales tax and...
CESTAT: Service Charges for Pre-Payment or Foreclosure of Loan Amount by Customer Cannot be Treated as Taxable Service The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), by its...
CESTAT: Service Tax Cannot be Levied on Services of Advertisement in Print-Media The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi by its two-member bench of Justice Dilip Gupta...
CESTAT: Excise Duty Cannot be Charged on Empty Barrels Used Only for Packing Material The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi by its two-member bench of Justice Dilip...
CESTAT: No Service Tax can be Levied on Take-Away of Food Items as No Element of Service is Involved The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench held that no service...
CESTAT: Authorised Dealer of Tata Motors Ltd. not Liable to Pay Service Tax on Incentives Received under Dealership Agreement The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi by...
CESTAT: Buying and Selling of SIM cards & Recharge Coupons does not amount Business Auxiliary Service The Customs Excise and Service Tax Appellate Tribunal (in short CESTAT), Delhi bench, ruled...
CESTAT: Service Tax is Not Applicable to Clinical Establishments that provide Health Care Services The Customs, Excise and Service Tax Appellate Tribunal, Delhi Bench (in short CESTAT) observed that...
