Shabna Rahim
![Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maruti-Suzuki-CESTAT-Excise-Duty-Demand-Manufacture-of-Motor-Vehicles-Spares-and-Components-Limitation-taxscan.jpg "Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]")
Relief to Maruti Suzuki : CESTAT Quashes Excise Duty Demand on Manufacture of Motor Vehicles, Spares and Components on ground of Limitation [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Maruthi Suzuki India by quashing the excise...
![Relief to Karnataka Golf Association: CESTAT Quashes Service Tax Demand on Club or Membership Association Service on ground of Violation u/s 65B of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Karnataka-Golf-Association-CESTAT-Quashes-Service-Tax-Demand-Club-or-Membership-Association-Service-Tax-Demand-Service-Tax-CESTAT-Excise-and-Customs-TAXSCAN.jpg "Relief to Karnataka Golf Association: CESTAT Quashes Service Tax Demand on Club or Membership Association Service on ground of Violation u/s 65B of Finance Act [Read Order]")
![No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-on-Amount-Advance-Fee-Applicants-for-Membership-of-Club-CESTAT-Excise-Customs-TAXSACN.jpg "No Service Tax Leviable on Amount Collected as Advance Fee from Applicants for Membership of Club: CESTAT [Read Order]")
![CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Receiving-Incentive-ground-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
![No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan-1.jpg "No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]")
CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 on clandestine manufacture and...
![CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Act-Clandestine-Manufacture-Ferro-Silico-Manganese-Absence-of-Relevant-Evidence-taxscan.jpg "CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]")
No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no testimony of a witness can be treated as a relevant piece of material or evidence which does not...
![No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Testimony-of-Witness-Relevant-Evidence-Central-Excise-Act-CESTAT-taxscan.jpg "No Testimony of witness can be treated as Relevant Evidence which does not follow Procedure u/s 9D of Central Excise Act: CESTAT [Read Order]")
CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on clandestine clearance of ferro silico manganese on the grounds of absence of...
![CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Excise-Duty-Demand-Clandestine-clearance-Ferro-Silico-Manganese-Corroborative-Evidence-TAXSCAN.jpg "CESTAT quashes Excise Duty Demand on Clandestine clearance of Ferro Silico Manganese on ground of Absence of Corroborative Evidence [Read Order]")
No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on “Address Commission” as the same is like the discount and not a payment for...
![No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-payable-Address-Commission-Nature-of-Discount-Not-Payment-Provision-Any-Taxable-Service-CESTAT-TAXSCAN.jpg "No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the payment of address commission on the grounds of non-inclusion of activity...
![CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Payment-of-Address-Commission-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
CESTAT Quashes Penalty u/r 25 of Central Excise Rules imposed on Manufacture of Textile Machinery on ground of Absence of Malafide Intention [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty under rule 25 of the Central Excise Rules,2002 imposed on the manufacture of textile...
![CESTAT Quashes Penalty u/r 25 of Central Excise Rules imposed on Manufacture of Textile Machinery on ground of Absence of Malafide Intention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Rules-Manufacture-Textile-Machinery-taxscan.jpg "CESTAT Quashes Penalty u/r 25 of Central Excise Rules imposed on Manufacture of Textile Machinery on ground of Absence of Malafide Intention [Read Order]")