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1. RG 1 vis a vis Daily production record - Product comes out of reactor in very hot conditions and daily production report maintained on rough estimate basis - Demand on...

2. Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the...

3. Rent a cab service - whether the service of providing buses on contract basis by the appellant to various factories and firms on monthly rental basis can be classified...

4. Appellant registered for providing cab operator's service rented vehicles to clients for transporting their employees, charges levied on kilometer basis inclusive of...

5. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

6. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

7. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

8. Rent-a-cab service - allegation that they have deliberately suppressed the material facts with intent to evade payment of service tax - The appellant providing several...

9. This case relates to the classification of services provided by the appellant, who hired out two 45-seater buses to ONGC for transportation purposes in Assam and parts...

10. The Reserve Bank of India (RBI) has discontinued the requirement for Authorized Dealer Category-I (AD Category-I) banks to submit a monthly return on the Liberalised...

11. Penalty on daily wager - confiscation of the seized Gold - The appellant was apprehended by customs officers while carrying two pieces of gold bars without possessing...

12. Valuation of imported goods - the EXCEL sheets in the pen drive as well as the invoices recovered during the searches - Section 65B of the Evidence Act - There is...

13. The Appellate Tribunal considered the levy of penalty u/s 270A. The Assessing Officer (AO) imposed the penalty u/s 270A(9)(a) for misrepresentation of facts and...

14. Levy of penalty u/s 112 (b) of the Customs Act, 1962 - Smuggling - gold biscuits of foreign origin - demand merely on the basis of the statements of the employees of the...

15. Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer,...