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Property Let Out as Hostel Is Residential Dwelling, Outside Service Tax: CESTAT New Delhi • Coal Transport with Incidental Loading Is Not Cargo Handling Service: CESTAT Allahabad • Car Dealer’s Target Incentives and Scheme Reimbursements Not Declared Service • Riverbank Ghats, Pathways and Colony Roads Built for Government Exempt from Service Tax • Goods Supplied in Composite Air‑Conditioning Contracts Cannot Be Taxed as Service • G‑Card Holder’s Penalty Cut to ₹5,000 on Account of Meagre Salary: CESTAT New Delhi • One‑Year Limit Binds SAD Refund Claims on Imports After 1 Aug 2008: CESTAT Bangalore • EPCG Exemption Not Lost Over Tariff Heading Mismatch for Rolling Mill Spools

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CESTAT · Ahmedabad

Penalties on Alleged Masterminds Fail Without Corroboration of Co‑Accused Statements

CESTAT Ahmedabad set aside ₹25 lakh penalties each on two persons accused of masterminding betel nut imports concealed behind scrap, finding no corroborated evi…

Nov 12, 20262 min read

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