SERVICE TAX TODAY
|
Vol. 12, Part 9, for the week of February 29 –
March 6, 2008
|
Contents
statutes
q notifications
Service Tax
u Section 86(1A) of Finance
Act, 1994 - Appellate Tribunal - Appeals to - Notified Committee of
Commissioners
n Corrigendum to
Notification No. 46/2008-ST, dated 18-1-2008
n Corrigendum to
Notification No. 47/2008-ST, dated 18-1-2008
u Section 93 of the
Finance Act, 1994 - Power to grant exemption from service tax - Taxable
services specified in schedule received by an exporter and used for export of
goods - Amendment in Notification No. 41/2007 - Service Tax, dated 6-10-2007 - notification no.
3/2008-service tax, dated 19-2-2008
q press
release
Service Tax
u Registration
procedure
Magazine
landmark cases
- An analysis of Landmark
Decisions reported in Volume 12 of STT//Hariom Jindal
Reports
table of cases
CCE v. Indian Oil Corporation Ltd. (Chennai - CESTAT)
EID Parry (India) Ltd. v. CST (Chennai - CESTAT)
Essvee Express Logistics (P.) Ltd. v. CST (Bang. - CESTAT)
Evergreen Suppliers v. CCE (Bang. - CESTAT)
GAC Shipping (India) (P.) Ltd. v. CCE&C (Bang. - CESTAT)
Krishna Fabrications (P.) Ltd. v. CCE (Chennai - CESTAT)
Molex (India) Ltd. v. CCE (Bang. - CESTAT)
Subject Index
Cenvat Credit Rules, 2004
Cenvat credit
- Period March, 2005 to February,
2006 - Assessee, a manufacturer of motor vehicle parts, had taken credit of
service tax paid for availing goods transport operator’s service for outward
transportation of finished goods to buyer’s premises - Original authority
raised demand of amount taken as Cenvat credit and imposed penalties - However,
in a similar case, Tribunal pending resolution of dispute by a Larger Bench had
granted complete waiver of pre-deposit requirement and stay on recovery as
there existed conflicting views among co-ordinate Benches - Whether there should be complete waiver of
pre-deposit and stay on recovery of dues till final disposal of appeal - Held,
yes - Krishna Fabrications (P.) Ltd. v. CCE (Chennai -
CESTAT)
Cenvat Credit Rules, 2004
- Rule 3
Circulars and Notifications
- Notification No. 36/2004, dated
31-12-2004
- Trade Notice No. 39, dated
11-6-2007
Consulting engineer
- Whether definition of
consulting engineers requires departmental authority to show that technical
assistance is rendered by a consulting engineer to assessee in any discipline
of engineering, so as to enable revenue to demand service tax on gross amount
paid as consideration for such service - Held, yes - Assessee had paid
royalty to its German collaborators as consideration for technical know-how,
industrial property rights and technical assistance received by it - It was not
settled as to whether foreign company was acting in capacity of consulting
engineers and, if so, in what discipline of engineering - Further amount of
service tax demanded by authority was a levy on entire amount of royalty paid
for numerous benefits and technical assistance was only one of them - Whether
since ingredients of consulting engineer’s service defined under Act had not
been shown to have existed in technical assistance aspect covered by agreement and impugned order was silent on question as
to what part of royalty was paid for technical assistance, prima facie
case existed in favour of assessee for waiver of pre-deposit and stay of
recovery in respect of amounts of service tax, interest and penalties - Held,
yes - EID Parry (India) Ltd. v. CST (Chennai - CESTAT)
Courier agency’s service
- Assessee was registered as
courier agency - Revenue demanded service tax on ground that it had collected
service tax from its clients but did not remit same to Government - Assessee
contended that though it was registered as courier agency, it was actually a
transporter and was mainly collecting freight for goods and arranging transport
- Impugned order was found to be very short and no details had been provided as
to how department arrived at service tax liability - Further assessee-company
was closed and it had already remitted service tax to certain extent - Whether
since it was very difficult to come to a definite conclusion regarding
assessee’s liability, amount already paid was to be treated as pre-deposit and
requirement of pre-deposit of balance amount of duty, interest and penalty was
to be waived - Held, yes - Essvee Express Logistics (P.) Ltd. v.
CST (Bang. - CESTAT)
Finance Act, 1994
- Section 65
- Section 68
Goods Transport agency
- Period from 16-11-1997 to
1-6-1998 - Assessee availed services of Goods Transport Operators (GTOs) but
did neither pay service tax, nor did it file returns - Department raised demand
of service tax from assessee - On appeal, Commissioner (Appeals) in view of
Supreme Court’s judgment in case of CCE v. L.H. Sugar Factories Ltd.
[2005] 2 STT 282, set aside said demand - Revenue’s case was that after
decision in L.H. Sugar Factories Ltd.’s case (supra), Supreme
Court admitted a civil appeal filed by respective Commissioners in cases of Gujarat
Carbon & Industries Ltd. v. CCE [2007] 11 STT 348 (Mum. -
CESTAT) and Sundaram Fastners Ltd. and, therefore, view taken by Supreme
Court in L.H. Sugar Factories Ltd.’s case (supra) could not be
considered to be final - However, in CCE v. Seshasayee Paper &
Board Ltd. [2007] 9 STT 308 (Chennai - CESTAT), Tribunal has held that mere
admission of civil appeals by Apex Court would not operate as stay against
decision taken by Tribunal and decision in L.H. Sugar Factories Ltd.’s
case (supra) would hold field -
Whether in view of said decision order of Commissioner (Appeals) in instant
case was to be sustained - Held, yes - CCE v. Indian Oil
Corporation Ltd. (Chennai - CESTAT)
Payment of service tax
- Period from 1-4-2003 to
29-2-2004 - Assessee was registered as cargo handling service provider and
clearing and forwarding agent - Assessee undertook these activities for various
Custom House Agents (CHAs) on sub-contract basis - When revenue sought to levy
service tax, assessee informed department that its principals were paying
service tax on consideration received by it from clients in respect of work
sub-contracted to it and, hence, in view of Trade Notice No. 39, dated
11-6-1997, assessee, as sub-contracting CHA, was not required to pay service tax - Revenue authorities did
not verify fact that principals were paying service tax, and raised demand of
service tax from assessee - Whether
since assessee had informed department a year before issuance of show-cause
notice that its principals were paying
service tax, it was for department to verify facts and take proper action - Held,
yes - Whether such failure of department could not be used against assessee to
demand service tax when it was not liable for same in terms of trade
notice/circulars issued by department - Held, yes - Whether, therefore,
appeal of assessee against impugned order was to be allowed - Held, yes
- Evergreen Suppliers v. CCE (Bang. - CESTAT)
- Period from March 2003 to March
2004 - Assessee was availing management services from a company situated abroad
- Service tax was demanded from assessee - Tribunal in Aditya Cement v. CCE
[2007] 9 STT 156 (New Delhi - CESTAT) had held that in view of Notification No.
36/ 2004 service tax liability on recipient was only with effect from 1-1-2005
-However, Tribunal in Calvin Wooding Consulting Ltd. v. CCE
[2007] 9 STT 334 (New Delhi - CESTAT) had taken a contrary view that with
effect from 16-8-2002, liability to pay service tax for services received from
a company abroad was on recipient - Whether in view of conflicting decisions of
Tribunal, question of leviability of Service Tax on service recipient prior to
1-1-2005 was to be referred to Larger Bench - Held, yes - Molex
(India) Ltd. v. CCE (Bang. - CESTAT)
Taxable service
- Revenue demanded service tax from assessee in respect of other
income received by it - In a similar
matter in respect of same assessee, Tribunal had remanded issue to original
authority - Whether in view of said decision, matter was to be remanded back to
adjudicating authority for a de novo decision - Held, yes - GAC
Shipping (India) (P.) Ltd. v. CCE&C (Bang. - CESTAT)
CUMULATIVE INDEX TO VOLUME 12
|
MAGAZINE
|
|
|
Features |
|
banking
and financial services |
|
- Whether all facilities
provided by banks are taxable?//D.V. Shidhaye |
|
cbec
circulars |
|
- Supreme Court rulings on
effect and binding nature of CBEC circulars |
|
cenvat
credit |
|
- Relevant date under rule 3(5)
- Proviso 3//N.S. Govindan |
|
- Availability of Cenvat Credit
of inputs and capital goods against output liability of service tax//Gaurav
Gupta |
|
cleaning
services |
|
- Cleaning service//T.K.
Doctor and Zankhana T. Doctor |
|
current
topic |
|
- GST-still vague !//Geeta
Das |
|
insurance
auxiliary service |
|
- Insurance auxiliary services//T.K.
Doctor and Zankhana T. Doctor |
|
insurance
services |
|
- Life insurance service//T.K.
Doctor and Zankhana T. Doctor |
|
landmark
cases |
|
- An analysis of Landmark
Decisions reported in Volume 12 of STT// Hariom Jindal |
|
mandap
keeper |
|
- Expression ‘official, social
or business function’ in taxable service of mandap keeper//Rahul Jain |
|
miscellanea |
|
- Article browser |
|
my
column |
|
- Clarifying confusions or
confusing clarifications?//V.S. Datey |
|
payment
of service tax |
|
- Service tax liability on
receiver of services - Supreme Court judgment in case of KSE Board v. CCE,
Thiruvananthapuram//Hariom Jindal |
|
refunds |
|
- Refund of service tax - Some
recent Tribunal decisions//V. Pattabhiraman |
|
rental
services |
|
- Controversy regarding rental
services - An analysis//Pradip R. Shah |
|
renting
of immovable property |
|
- Whether service provided by
cold storage, exempt under category of ‘storage and warehousing’ could be
taxable under category of renting of immovable property service?//Rahul
Jain |
|
search
and seizure |
|
- Power of search - Section 82//Shikha
Holani |
|
security
agency |
|
- Security agency services//T.K.
Doctor and Zankhana T. Doctor |
|
telecommunication
services |
|
- Telecommunication sector//B.N.
Das |
|
works
contract |
|
- Service tax on works contract
- An analysis//Hariom Jindal |
|
Your
Queries |
|
- Cenvat credit when both
taxable and exempt services provided |
|
- Cenvat credit issues |
|
- Can security service be
‘Business auxiliary service’ |
|
- Credit of input services
utilised for export of services |
|
- Taxability of various services |
|
- Services for tours outside
India |
|
- Services provided in J&K |
|
- Service provided by SEZ to
unit in DTA |
|
- Service Tax on laying of
telephone cables |
|
- Service Tax on GTA services |
|
- Service Tax on PF contribution
of Labour contractor |
|
- Valuation of service of
renting of immovable property |
|
- Works Contract Service |
|
- Toll and parking charges paid
by rent-a-cab service provider |
|
- Services which are partially
exempt |
|
- Services to SEZ |
|
- Site excavation is not
business auxiliary service |
|
- Forward contract service |
|
- Exemption of Rs. Eight lakhs |
|
- Referral fees of doctor |
|
Your Queries |
|
q Small service
providers |
|
q Import of services |
|
q Cenvat credit
under composition scheme |
|
q Export of service |
|
q Providing bed
rolls in railways |
|
q Composite package
tours |
|
q Cenvat credit on
debit note |
|
q Service tax registration when address is
changed |
|
STATUTES |
|
circulars |
|
Central Excise/Customs |
|
- Powers assigned to CBEC for
appointment of Standing Counsels to handle litigation of Indirect Taxes
before various High Courts - Guidelines regarding mechanism of appointment of
counsels and their terms and conditions - circular F.no. 278A/43/2007-legal, dated
5-12-2007 |
|
- Amendments to the Central
Excise (Compounding of Offences) Rules, 2005 - circular no. 862/20/2007-CX,
dated 27-12-2007 |
|
RBI |
|
- Data quality in Electronic
Accounting System in Central Excise and Service Tax (EASIEST) - circular no.
dgba.gad.no.H 7633/41.07.006/2007-08, dated 15-1-2008 |
|
Service Tax |
|
- Amendments to Circular No.
96/7/2007-ST, dated 23-8-2007 - Clarification in respect of renting of
immovable property service and works contract service - circular no.
98/1/2008-st, dated 4-1-2008 |
|
faqs |
|
Service Tax |
|
- FAQs on service tax |
|
notifications |
|
Central Excise |
|
- Section 35B of the Central
Excise Act, 1944 - Appeals to the Appellate Tribunal - Committee of
Commissioners - Amendment in Notification No. 25/2005 - Central Excise (NT),
dated 13-5-2005 - notification no. 41/2007-Central excise (nt), dated 19-12-2007 |
|
- Section 35B of the Central
Excise Act, 1944 - Appeals to the Appellate Tribunal - Committee of
Commissioners - Amendment in the Notification No. 6/2007 - Central Excise
(N.T.), dated 12-2-2007 - notification no. 2/2008-Central excise (n.t.),
dated 15-1-2008 |
|
- Section 35B of the Central
Excise Act, 1944 - Appeals to the Appellate Tribunal - Committee of
Commissioners - Amendment in Notification No. 5/2007-Central Excise (N.T.),
dated 12-2-2007 - notification no. 1/2008 - Central excise (n.t.), dated 15-1-2008 |
|
- Rule 12 of the Central Excise
Rules, 2002 - Filing of return - Quarterly return for production and removal
of goods in Form A - notification no. 4/2008 - central excise (n.t.), dated
18-1-2008 |
|
- Section 4A of Central Excise
Act, 1944 - Valuation of excisable goods with reference to retail sale price
- Amendments in Notification No. 2/2006 - Central Excise (NT), dated 1-3-2006
- notification
no. 5/2008 - central excise (n.t.), dated 24-1-2008 |
|
- Section 133 of the Finance
Act, 2007 - Amendment of Third Schedule - Notified date - notification no. 6/2008
- central excise (n.t.), dated 24-1-2008 |
|
- Rule 19 of the Central Excise
Rules, 2002 - Export without payment of duty - Amendment in Notification No.
45/2001 - Central Excise (N.T.), dated 26-6-2001 - Export under bond to Nepal
or Bhutan - notification
no. 8/2008 - central excise (n.t.), dated 11-2-2008 |
|
Service Tax |
|
- Section 86 of Finance Act,
1994 - Appeals to Appellate Tribunal - Amendment in Notification No.
19/2007-Service Tax, dated 12-5-2007 - Committee of Commissioners - notification no.
44/2007-service tax, dated 19-12-2007 |
|
- Section 86(1A) of Finance Act,
1994 - Appellate Tribunal - Appeals to - Notified committee of Commissioners
- Amendment in Notification No. 18/2007-ST, dated 12-5-2007 - notification no.
46/2008 - Service tax, dated 18-1-2008 |
|
- Section 86(1A) of Finance Act,
1994 - Appellate Tribunal - Appeals to - Notified committee of Commissioners
- Amendment in Notification No. 19/2007-ST, dated 12-5-2007 - notification no.
47/2008 - service tax, dated 18-1-2008 |
|
- Section 86(1A) of the Finance
Act, 1994 - Appellate Tribunal - Appeals to - Notified committee of
Commissioners - Amendment in Notification No. 18/2007 - Service Tax, 2007,
dated 12-5-2007 - notification no. 1/2008 - service tax, dated 18-1-2008 |
|
- Section 86(1A) of Finance Act,
1994 - Appellate Tribunal - Appeals to - Notified committee of Commissioners
- Amendment in Notification No. 19/2007 - Service Tax, 2007, dated 12-5-2007
- notification
no. 2/2008 - service tax, dated 18-1-2008 |
|
- Section 86(1A) of Finance Act,
1994 - Appellate Tribunal - Appeals to - Notified Committee of Commissioners |
|
n
Corrigendum to Notification No.
46/2008-ST, dated 18-1-2008 |
|
n
Corrigendum to Notification No.
47/2008-ST, dated 18-1-2008 |
|
- Section 93 of the Finance Act,
1994 - Power to grant exemption from service tax - Taxable services specified
in schedule received by an exporter and used for export of goods - Amendment
in Notification No. 41/2007 - Service Tax, dated 6-10-2007 - notification no.
3/2008-service tax, dated 19-2-2008 |
|
press
release |
|
Service Tax |
|
- The services provided by the
lawyers in their professional capacity are not subjected to Service Tax - press release,
dated 26-11-2007 |
|
- Service Tax chargeable, if the
service provider and service receiver are both located outside Jammu and
Kashmir - press
release, dated 26-11-2007 |
|
- Registration procedure |
|
rules/amdt.
rules |
|
Central Excise |
|
- Central Excise (Compounding of
Offences) Amendment Rules, 2007 - Amendment in rule 4 and Form; substitution
of rule 5 - notification
no. 42/2007-Central excise (nt), dated 27-12-2007 |
|
- Central Excise (Amendment)
Rules, 2008 - Amendment in rule 12 - notification no. 3/2008 - central excise
(n.t.), dated 18-1-2008 |
|
- Central Excise (Second
Amendment) Rules, 2008 - Amendment in rule 11 - notification no.
7/2008 - central excise (n.t.), dated 25-1-2008 |
|
Service Tax |
|
- Service Tax (Sixth Amendment)
Rules, 2007 - Amendment in rule 5; insertion of rule 5A - notification no.
45/2007-service tax, dated 28-12-2007 |
|
trade
notice |
|
Central Excise |
|
- Instruction regarding proper
filling of GAR-7 - trade notice no. 68/2007, dated 5-11-2007 |
|
Service Tax |
|
- Designation of Officers in
Service Tax Commissionerate, Ahmedabad for recovering Government dues - trade notice no.
21/2007-08, dated 5-12-2007 |
|
- Instructions for proper
filling up of Commissionerate Codes in TR-6 and GAR-7 Challans - trade notice no.
22/2007-08, dated 7-12-2007 |
|
- Certain documents required to
be submitted along with ST-1 application for purpose of registration of
Service Tax assessees - trade notice no. 13/ |
|
2007, dated
14-9-2007 |
|
Chronological List of Circulars & Notifications, etc. |
|
|
|
circulars |
|
Central Excise/Customs |
|
- circular F.no. 278A/43/2007-legal, dated
5-12-2007 |
|
- circular no. 862/20/2007-CX, dated 27-12-2007 |
|
RBI |
|
- circular no. dgba.gad.no.H
7633/41.07.006/2007-08, dated 15-1-2008 |
|
Service Tax |
|
- circular no. 98/1/2008-st, dated 4-1-2008 |
|
notifications |
|
Central Excise |
|
- notification no. 42/2007-Central excise (nt),
dated 27-12-2007 |
|
- notification no. 41/2007-Central excise (nt),
dated 19-12-2007 |
|
- notification no. 2/2008-Central excise
(n.t.), dated 15-1-2008 |
|
- notification no. 1/2008 - Central excise
(n.t.), dated 15-1-2008 |
|
- notification no. 4/2008 - central excise
(n.t.), dated 18-1-2008 |
|
- notification no. 5/2008 - central excise
(n.t.), dated 24-1-2008 |
|
- notification no. 6/2008 - central excise
(n.t.), dated 24-1-2008 |
|
- notification no. 7/2008 - central excise
(n.t.), dated 25-1-2008 |
|
- notification no. 8/2008 - central excise
(n.t.), dated 11-2-2008 |
|
Service Tax |
|
- notification no. 44/2007-service tax, dated
19-12-2007 |
|
- notification no. 46/2008 - Service tax, dated
18-1-2008 |
|
- notification no. 47/2008 - service tax, dated
18-1-2008 |
|
- notification no. 1/2008 - service tax, dated
18-1-2008 |
|
- notification no. 2/2008 - service tax, dated
18-1-2008 |
|
-
notification no. 3/2008-service tax, dated 19-2-2008 |
|
- Corrigendum to Notification No. 46/2008-ST,
dated 18-1-2008 |
|
- Corrigendum to Notification No. 47/2008-ST,
dated 18-1-2008 |
|
rules/amdt.
rules |
|
Central Excise |
|
- notification no. 3/2008 - central excise
(n.t.), dated 18-1-2008 |
|
Service Tax |
|
- notification no. 45/2007-service tax, dated
28-12-2007 |
|
trade
notice |
|
Central Excise |
|
- trade notice no. 68/2007, dated 5-11-2007 |
|
Service Tax |
|
- trade notice no. 21/2007-08, dated 5-12-2007 |
|
- trade notice no. 22/2007-08, dated 7-12-2007 |
|
- trade notice no. 13/2007, dated 14-9-2007 |
|
Reports |
|
Table
of cases |
|
Aanex Services v. CCE
(New Delhi - CESTAT) |
|
Adage Outdoor Advertising (P.)
Ltd. v. CC&CE (Bang. - CESTAT) |
|
Agarwal Colour Advance Photo
System v. CCE (New Delhi - CESTAT) |
|
Agarwal Trading Co. v. CCE
(Mum. - CESTAT) |
|
Akila Textiles v. CCE
(Chennai - CESTAT) |
|
Allengers Medical Systems Ltd. v.
CCE (New Delhi - CESTAT) |
|
Amara Raja Batteries Ltd. v. CCE
(Bang. - CESTAT) |
|
Amaresh Enterprises v. CCE&C
(Kol. - CESTAT) |
|
Anjali Foods v. CCE
(Chennai - CESTAT) |
|
Aravind Fashions Ltd. v. CST
(Bang. - CESTAT) |
|
Arc. Dinesh Burad v. CCE&C
(Mum. - CESTAT) |
|
Arun Textiles (P.) Ltd. v. CCE
(ST) (Chennai - CESTAT) |
|
Aruna Sunrise Hotels Ltd. v. CCE
(Chennai - CESTAT) |
|
Ascon Marketing Services v. CST
(Bang. - CESTAT) |
|
Aurobindo Pharma Ltd. v. CCE
(Bang. - CESTAT) |
|
BPL Mobile Cellular Ltd. v. CCE
(Chennai - CESTAT) |
|
Bax Global India Ltd. v. CST
(Bang. - CESTAT) |
|
Behr GmbH & Co. v. CCE
(Mum. - CESTAT) |
|
Bellary Computers v. CCE
(Bang. - CESTAT) |
|
Bharat Sanchar Nigam Ltd. v. CCE
(Mum. - CESTAT) |
|
Bharati Tele-Ventures Ltd. v.
CCE&C (Mum. - CESTAT) |
|
Bhushan Power & Steel Ltd. v.
CCE&ST (Kol. - CESTAT) |
|
Bhuvaneswari Agencies (P.) Ltd. v.
CCE (Bang. - CESTAT) |
|
Bidhata Industries (P.) Ltd. v.
CCE (Mum. - CESTAT) |
|
Binu John v. CCE (Bang. -
CESTAT) |
|
Brakes India Ltd. v. CCE
(Chennai - CESTAT) |
|
CMS (India) Operations &
Maintenance Co. (P.) Ltd. v. CCE (Chennai - CESTAT) |
|
Campus Service (India) (P.) Ltd.
v. CCE (Chennai - CESTAT) |
|
Car World Autoline v. CCE
(Bang. - CESTAT) |
|
Centre for Management
Development v. CCE (Bang. - CESTAT) |
|
Cethar Vessels (P.) Ltd. v. CCE
(Chennai - CESTAT) |
|
City Gold Metal (P.) Ltd. v. CCE&ST
(Kol. - CESTAT) |
|
Clariant Chem. India Ltd. v. CCE
(Mum. - CESTAT) |
|
Cochin International Airport
Ltd. v. CCE (Bang. - CESTAT) |
|
Cochin International Airport
Pre-paid Taxi Operators Co-operative Society Ltd. v. CCE (Bang. -
CESTAT) |
|
Colgate Palmolive (I) Ltd. v.
CCE (Mum. - CESTAT) |
|
CCE v. Adishiv Forge (P.)
Ltd. (Ahd. - CESTAT) |
|
CCE v. Alcatel Modi
Network System Ltd. (Punj. & Har.) |
|
CCE v. Chambal Motors
(P.) Ltd. (New Delhi - CESTAT) |
|
CCE v. Ferrous Alloys
Forgings (P.) Ltd. (Punj. & Har.) |
|
CCE & ST v. First
Flight Couriers Ltd. (Kar.) |
|
CCE&C v. Industrial
Security Force (Kol. - CESTAT) |
|
CCE v. Flowserve
Microfinish Pumps (P.) Ltd. (Bang. - CESTAT) |
|
CCE v. Indian Oil
Corporation Ltd. (Chennai - CESTAT) |
|
CCE v. M.M. Thakkar &
Sons (Bom.) |
|
CCE v. R.S. Financial
Services (New Delhi - CESTAT) |
|
CCE v. Vraj Agency (Mum.
- CESTAT) |
|
CST v. BPL Engineering
Ltd. (Bang. - CESTAT) |
|
CST v. Global Enterprises
(Kol. - CESTAT) |
|
CST v. Peekay & Co.
(Kol. - CESTAT) |
|
CST v. Tractors and Farm
Equipment Ltd. (Bang. - CESTAT) |
|
Dalveer Singh v. CCE (New
Delhi - CESTAT) |
|
Dhanshree Publicity v.
CCE (New Delhi - CESTAT) |
|
Dharwad Co-operative Milk
Producers’ Societies Union Ltd. v. CCE (Bang. - CESTAT) |
|
Diebold Systems (P.) Ltd. v. CST
(Chennai - CESTAT) |
|
Doon Security Services v. CCE
(New Delhi - CESTAT) |
|
Durairaj Mills Ltd. v. CCE
(Chennai - CESTAT) |
|
EID Parry (India) Ltd. v. CST
(Chennai - CESTAT) |
|
Eagle Detective Force v. CCE
(Bang. - CESTAT) |
|
Encode India Advertising v. CC&CE
(Bang. - CESTAT) |
|
Essvee Express Logistics (P.)
Ltd. v. CST (Bang. - CESTAT) |
|
Evergreen Suppliers v. CCE
(Bang. - CESTAT) |
|
Febin Advertisers v. CCE
(Bang. - CESTAT) |
|
GAC Shipping (India) (P.) Ltd. v.
CCE&C (Bang. - CESTAT) |
|
Ganesh Maniyani v. CCE
(Bang. - CESTAT) |
|
General Manager, Telecom BSNL v.
CCE (Mum. - CESTAT) |
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Glaxo Smith Kline
Pharmaceuticals Ltd. v. CST (Bang. - CESTAT) |
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Globe College of Travel &
Tourism v. CST (Bang. - CESTAT) |
|
Gokhatak Enterprises Ltd. v. CCE&C
(Mum. - CESTAT) |
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Golden Security Service v. CCE
(Kol. - CESTAT) |
|
Great Lakes Institute of
Management Ltd. v. CST (Chennai - CESTAT) |
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Great Lakes Institute of
Management Ltd. v. CST (Chennai - CESTAT) |
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Gujarat Chemical Port Terminal
Co. Ltd. v. CCE&C (Ahd.) (TM) |
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Gwalior Distilleries Ltd. v. CCE
(New Delhi - CESTAT) |
|
Harsh Marketing v. CCE
(Mum. - CESTAT) |
|
ITW India Ltd. v. CCE&C
(Kol. - CESTAT) |
|
Imagic Creative (P.) Ltd. v.
CCT (SC) |
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India Cements Ltd. v. CCE
(Bang. - CESTAT) |
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Indus Motor Co. v. CCE
(Bang. - CESTAT) |
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JMC Educational & Charitable
Trust v. CCE (Chennai - CESTAT) |
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Jaded Siddappa & Co. v. CST
(Bang. - CESTAT) |
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Jai Steels (I) v. CCE
(New Delhi - CESTAT) |