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Showing 481 to 489 of 489 Records

• 2006 (10) TMI 10 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)
  

  Service Tax – Photography service – Issue of extent of levy of service tax in composite contract settled by S.C. - Alternative remedies available to petitioners at the stage of show cause notice, high court should not interfere in excise of writ jurisdiction – Question raised to be considered and decided by competent authority

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• 2006 (10) TMI 9 - SUPREME COURT
  

  Customs - Radio terminals transport the already converted digital speech from BTS equipment to the BSC through outdoor units. These radio terminals are solely and principally used with the BTS and therefore they rightly qualify as BTS ancillary equipments to be eligible to the benefit of notification no. 11/97 as amended w.e.f. 2-6-1997.

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• 2006 (10) TMI 8 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  

  Central Excise – Plastic packaging of retail product – Benefit of Notification No.8/2003-CE dt. 1.3.2003 as amended by Notification No.8/2006-CE dt. 1.3.2006 is admissible though joint venture unit is not a SSI unit – Assessee can accumulate credit of CVD & SAD till complete clearance of Rs.100 lakhs

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• 2006 (10) TMI 7 - SUPREME COURT
  

  Central Excise –Valuation in case of Captive consumption to be assessed on the basis of prescribed Rules-Any demand without correct valuation is not sustainable-Cost of production will have to be determined based on the actual cost of production at the factory of production alone and not the cost of production of textile units-Matter remanded

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• 2006 (10) TMI 5 - CESTAT, NEW DELHI
  

  Service Tax – Cable operator – Demand – Chartered Accountants certificate and balance sheet not considered as additional evidence for determination of receipts of cable operator – Demand correctly confirmed on amount of Rs. 3 lakh received as subscription

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• 2006 (10) TMI 4 - CESTAT, BANGALORE
  

  Service Tax – Demand – Gross receipts cannot be subject to service tax as part of the amount is on account of reimbursable expenses

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• 2006 (10) TMI 3 - SUPREME COURT
  

  Central Excise – Demand – Issuance of SCN u/s 11A of CEA, 1944 prior to finalization of provisional assessment – Section 11-A cannot be invoked without completing assessment proceedings – Demand not sustainable

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• 2006 (10) TMI 2 - SUPREME COURT
  

  Central Excise – Furniture – Petitioners contended that storage cabinets, kitchen counters, conference tables erected at site of customers are fixtures and not furniture and being not movable such items are not excisable – Impugned order set aside – Matter remanded to Tribunal to pass fresh order

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• 2006 (10) TMI 1 - CESTAT, NEW DELHI
  

  Service Tax – Advertising services – Appellant rendered services of making of hoardings, sign boards and signages and design of signages, their colour schemes etc. provided by Uttaranchal Tourism Authority – Such activities not covered within ambit of advertising agency and not attracted to service tax

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