The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the activity of Hair Transplant is cosmetic surgery and shall be liable to the service tax levy under the

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has ruled that liquidated damages are not subject to Service Tax. This ruling came in response to the appeal filed by M/s. Bharat Heavy

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench held that the penalty cannot be levied since Show Cause Notice (SCN) issued by Directorate of Revenue Intelligence (DRI) is invalid. Ms. A. Aruna,

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remitted the matter to the Adjudicating authority to decide Applicability of service tax on the difference between the sale of SIM and amount

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the delay in debiting the CENVAT account is only a procedural delay due to which, the benefit of CENVAT credit shall

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has recently, in an appeal filed before it, held that there is no service tax liability on the construction of houses under the Jawaharlal

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that a company need not pay service tax on the rental amount paid to its directors who leased out the premises in

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the software maintenance services shall not be covered within the definition of “Business Auxiliary Services” under the Finance Act, 1994.

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the expenses towards product recall policy expenses are eligible for cenvat credit. The appellant, Bhavani Industries, approached the Tribunal

The Allahabad bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed appeal due to violation of Rule 20, as maximum of three adjournments permitted during appellate hearings. The Appellate Tribunal may,

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Mumbai held that sports boats come within the meaning of inflatable craft corresponding to heading 8901 of First Schedule to the Customs Tariff Act,

A Two-Member Bench of the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that no excise duty can be demanded on waste and scrap of machinery on availment of cenvat

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh bench, while allowing an appeal filed by Gautam Industries, directed the excise department to pay 12% interest on the amount of deposit collected during the

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that appeal before CESTAT is not valid when National Company Law Tribunal (NCLT) approved a resolution plan on insolvency proceedings

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Modular Employment Scheme conducted by the Confederation of Indian Industry (CII) is a “Vocational Training Activity” and not a “Business Auxiliary