Aiswarya Krishnadas
![Intellectual Property, Specifically CopyRights is Intangible and not fall under definition of Services u/s 65B (44): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Service-Tax-Copyrights-vs-Services-Intellectual-Property-Copyright-law-taxscan.jpg "Intellectual Property, Specifically CopyRights is Intangible and not fall under definition of Services u/s 65B (44): CESTAT [Read Order]")
Intellectual Property, Specifically CopyRights is Intangible and not fall under definition of Services u/s 65B (44): CESTAT [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that intellectual property, specifically copyrights, was...
![No Confiscation / Fine for Non-Bonded Goods Storage in Bonded Warehouse with Customs Dept Permission: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Mumbai-CESTAT-Customs-Dept-Permission-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Departments-permission-tax-news-taxscan.jpg "No Confiscation / Fine for Non-Bonded Goods Storage in Bonded Warehouse with Customs Dept Permission: CESTAT [Read Order]")
![CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CENVAT-CENVAT-Credit-CESTAT-Allahabad-GTA-Customs-Excise-TAXSCAN.jpg "CENVAT Credit should be allowed in respect of GTA Services used for Outward Transportation: CESTAT [Read Order]")
![Service should not be classified as Construction Services or renting of Immovable Property: CESTAT remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-kolkata-Construction-Services-renting-of-Immovable-Property-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpeg "Service should not be classified as Construction Services or renting of Immovable Property: CESTAT remands Matter [Read Order]")
![Extended Period of Limitation cannot be invoked to raise demand of IGST Portion of Customs Duty which is Available as ITC: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-ITC-GST-IGST-Goods-and-Service-Tax-Customs-Excise-Service-Tax-TAXSCAN-1.jpg "Extended Period of Limitation cannot be invoked to raise demand of IGST Portion of Customs Duty which is Available as ITC: CESTAT sets aside Order [Read Order]")
No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty under Section 114 AA, ruling that there was no violation of statutory provisions regarding...
![No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Hazardous-Materials-import-Statutory-provisions-Pollution-regulations-taxscan.jpg "No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]")
GMHC not liable to pay Service Tax on Manpower supply Services and Cab Rent Services under RCM: CESTAT sets aside demand [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT)Â has set aside the demand, ruling that Hyderabad Municipal Corporation (GHMC) was not liable to pay Service Tax...
![GMHC not liable to pay Service Tax on Manpower supply Services and Cab Rent Services under RCM: CESTAT sets aside demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GMHC-Service-Tax-Services-Cab-Rent-Services-under-RCM-CESTAT-TAXSCAN.jpg "GMHC not liable to pay Service Tax on Manpower supply Services and Cab Rent Services under RCM: CESTAT sets aside demand [Read Order]")
Fees Charged to Students in Post Graduate Student Status do not attracted Service Tax: CESTAT [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT)Â has ruled that fees charged to students in postgraduate programs do not attract service tax. The issue to be...
![Fees Charged to Students in Post Graduate Student Status do not attracted Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-HYDERABAD-Service-Tax-Customs-Excise-and-Service-Tax-Appellate-Tribunal-postgraduate-programs-CESTAT-news-CESTAT-updates-tax-news-tax-updates-taxscan.webp "Fees Charged to Students in Post Graduate Student Status do not attracted Service Tax: CESTAT [Read Order]")
![Externally Funded Research projects do not attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Hyderabad-service-Tax-Customs-Excise-and-Service-Tax-Appellate-Tribunal-cestat-rules-customs-excise-taxscan.jpg "Externally Funded Research projects do not attract Service Tax: CESTAT [Read Order]")
Small Form-Factor Pluggable optical transceiver of various model should be classifiable under CTI, Eligible for Exemption/Duty Concession: CESTAT
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that Small Form-Factor Pluggable ( SFP ) optical transceivers of various models should be classified under...
Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) upheld the imposition of a 7.5% interest on the deposited demand, even though the taxpayer made a pre-deposit of...
![Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Taxpayer-pre-deposit-demand-of-Service-Tax-CESTAT-Interest-on-Deposited-Demand-TAXSCAN.jpg "Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]")
Absence of Speaking Order u/s 17 (5) of Customs Act: CESTAT remands Case of Reassessment back to Original Authority [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), citing the absence of a speaking order under Section 17(5) of the Customs Act, 1962 has remanded the case of...
![Absence of Speaking Order u/s 17 (5) of Customs Act: CESTAT remands Case of Reassessment back to Original Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Speaking-Order-of-Customs-Act-CESTAT-remands-Case-Reassessment-Original-Authority-taxscan.jpg "Absence of Speaking Order u/s 17 (5) of Customs Act: CESTAT remands Case of Reassessment back to Original Authority [Read Order]")