Aiswarya Krishnadas
![Failure to File SFT within Stipulated Date given in Notice u/s 285 BA of Income Tax Act: ITAT confirms Penalty u/s 271FA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Ahmedabad-SFT-Section-285BA-of-the-Income-Tax-Act-Statement-of-Financial-Transactions-Tax-news-Taxscan.jpg "Failure to File SFT within Stipulated Date given in Notice u/s 285 BA of Income Tax Act: ITAT confirms Penalty u/s 271FA [Read Order]")
Failure to File SFT within Stipulated Date given in Notice u/s 285 BA of Income Tax Act: ITAT confirms Penalty u/s 271FA [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) confirmed the penalty under Section 271FA for failure to file the Statement of...
![Builders, Promoters, Developers or any such persons constructing a Residential Complex shall be liable to pay Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Bangalore-constructing-a-Residential-Complex-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Tax-news-Taxscan.jpg "Builders, Promoters, Developers or any such persons constructing a Residential Complex shall be liable to pay Service Tax: CESTAT [Read Order]")
![No Import of Prohibited / Restricted Goods: CESTAT sets aside Penalty u/s 117 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-bangalore-Customs-excise-service-tax-appellate-tribunal-tax-news-TAXSCAN.jpg "No Import of Prohibited / Restricted Goods: CESTAT sets aside Penalty u/s 117 of Customs Act [Read Order]")
![Pole Shoe is Internal Part of WOEG, Eligible for Excise Duty Exemption: CESTAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Bangalore-Pole-Shoe-WOEG-Pole-Shoe-is-Internal-Part-of-WOEG-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Taxscan.jpg "Pole Shoe is Internal Part of WOEG, Eligible for Excise Duty Exemption: CESTAT dismisses Revenues Appeal [Read Order]")
![Taxpayer is Co-Owner of Bank Account, No Concealment of Income: ITAT deletes penalty u/s 271(1) (c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Income-tax-appellate-tribunal-income-tax-act-income-tax-Tax-news-TAXSCAN.jpg "Taxpayer is Co-Owner of Bank Account, No Concealment of Income: ITAT deletes penalty u/s 271(1) (c) of Income Tax Act [Read Order]")
Absence of Evidence of Taxpayer’s Authorisation as Customs Broker u/s 146 of Customs Act: CESTAT reduces Penalty to Rs. 25,000 /- [Read Order]
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), in the absence of evidence of the taxpayer’s authorization as a customs broker under Section 146 of the Customs...
![Absence of Evidence of Taxpayer’s Authorisation as Customs Broker u/s 146 of Customs Act: CESTAT reduces Penalty to Rs. 25,000 /- [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayers-Authorisation-CESTAT-Customs-Act-Customs-Excise-and-Service-Tax-Appellate-Tribunal-penalty-taxscan.jpg "Absence of Evidence of Taxpayer’s Authorisation as Customs Broker u/s 146 of Customs Act: CESTAT reduces Penalty to Rs. 25,000 /- [Read Order]")
Service Tax Not Applicable to Composite Contracts Pre-June 1, 2007, Construction Services till Period falls under Service Simplicitor: CESTAT [Read Order]
The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the demand for service tax cannot be sustained under the construction of residential complex services...
![Service Tax Not Applicable to Composite Contracts Pre-June 1, 2007, Construction Services till Period falls under Service Simplicitor: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Service-Tax-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-services-and-commercial-taxscan.jpg "Service Tax Not Applicable to Composite Contracts Pre-June 1, 2007, Construction Services till Period falls under Service Simplicitor: CESTAT [Read Order]")
Sweet Pearl Contains 99% Maltitol Crystals, Classifiable under CTH of Polyhydric Alcohols: CESTAT sets aside Customs Demand [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Sweet Pearl, which contained 99% maltitol crystals, is classifiable under the CTH of polyhydric...
![Sweet Pearl Contains 99% Maltitol Crystals, Classifiable under CTH of Polyhydric Alcohols: CESTAT sets aside Customs Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-news-CESTAT-2024-Maltitol-crystals-Sweet-pearl-TAXSCAN.jpg "Sweet Pearl Contains 99% Maltitol Crystals, Classifiable under CTH of Polyhydric Alcohols: CESTAT sets aside Customs Demand [Read Order]")
Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that imported goods cannot be confiscated under Section 111(m) of the Customs Act, 1962 for wrong...
![Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Delhi-Importe-Goods-Imported-Goods-Cannot-be-Confiscated-Section-111m-of-the-Customs-Act-Taxscan.jpg "Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]")
Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the allegation of mis-declaration of goods cannot sustain, and accordingly set aside the penalty...
![Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-Excise-service-tax-appellate-tribunal-taxes-2024-Section-112-a-TAXSCAN-1.jpg "Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]")
Actual Amount received from m/s BPCL for Sale of Fleet Cards cannot be Subject to Levy of Service Tax: CESTAT [Read Order]
The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the actual amount received from M/s BPCL for the sale of fleet cards cannot be subject to the levy of...
![Actual Amount received from m/s BPCL for Sale of Fleet Cards cannot be Subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/BPCL-CESTAT-CESTAT-Chennai-Service-Tax-BPCL-Fleet-card-Sale-of-Fleet-Cards-taxscan.jpg "Actual Amount received from m/s BPCL for Sale of Fleet Cards cannot be Subject to Levy of Service Tax: CESTAT [Read Order]")
Income Tax Authorities fails to discuss difference in Sundry Creditors before Confirming Addition u/s 41(1): ITAT remands Matter to AO [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the matter to the Assessing Officer ( AO ) after noting that the Income Tax Authorities failed to discuss the difference in...
![Income Tax Authorities fails to discuss difference in Sundry Creditors before Confirming Addition u/s 41(1): ITAT remands Matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-Income-tax-authorities-Sundry-creditors-AO-TAXSCAN.jpg "Income Tax Authorities fails to discuss difference in Sundry Creditors before Confirming Addition u/s 41(1): ITAT remands Matter to AO [Read Order]")