Shabna Rahim
![No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Leviable-Supply-of-Water-and-Electricity-Essentially-Sale-of-Goods-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]")
No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which...
![CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Chartered-Accountant-Penalty-imposed-Central-Excise-Rules-Proper-Issuance-of-Certificate-taxscan.jpg "CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]")
![Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Customs-Duty-Demand-Special-Additional-Duty-Proper-Examination-CA-Certificate-CESTAT-Re-adjudication-taxscan.jpg "Customs Duty Demand on Refund of SAD without Proper Examination of CA Certificate: CESTAT Directs Re-adjudication [Read Order]")
![No penalty Imposable on CHA as they have No Role in Overvaluation of Goods in Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-penalty-CHA-No-Role-Overvaluation-Goods-in-Export-CESTAT-TAXSCAN.jpg "No penalty Imposable on CHA as they have No Role in Overvaluation of Goods in Export: CESTAT [Read Order]")
![Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Manufacturer-of-polyester-spun-yarn-polyester-spun-yarn-Manufacturer-Reversal-of-CENVAT-Credit-CENVAT-Credit-CESTAT-taxscan.jpg "Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]")
CESTAT Quashes Penalty for Non-payment ofService Tax on Testing, Inspection and Certification Services due to Limitation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for non-payment of service tax on testing, inspection, and certification services on...
![CESTAT Quashes Penalty for Non-payment ofService Tax on Testing, Inspection and Certification Services due to Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Penalty-for-Non-payment-ofService-Tax-on-Testing-Inspection-and-Certification-Services-due-to-Limitation.jpg "CESTAT Quashes Penalty for Non-payment ofService Tax on Testing, Inspection and Certification Services due to Limitation [Read Order]")
CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Customs Broker (CB) had an obligation to verify the correctness of Importer Exporter Code...
![CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CB-should-Verify-Correctnedd-IEC-number-GST-Identification-Number-Goods-Import-in-accordance-Regulation-cblr-taxscan.jpg "CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]")
Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand which was imposed on Customs Broker (CB) for the import of Vontron make RO...
![Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Custom-Duty-Demand-CB-Import-Vontron-RO-Membranes-Violation-of-Regulation-CBLR-CESTAT-Customs-Duty-Demand-TAXSCAN.jpg "Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]")
CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-computation of the penalty which was imposed on the assessee for non-payment of service tax before...
![CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dismissal-of-registration-Income-Tax-Act-absence-of-assessee-to-determine-genuineness-charitable-trust-ITAT-restores-matter-to-CITE-ITAT-re-adjudication-taxscan.jpg "CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]")
![CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Absolute-Confiscation-1kg-Gold-Bar-ground-Illicit-Smuggling-taxscan.jpg "CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]")
Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a statement made before the Customs officials that was not recorded under Section 161 of the Criminal...
![Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statement-Customs-officials-Not-Recorded-Crpc-Substantive-Evidence-CESTAT-taxscan.jpg "Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]")
CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty and forfeiture of security deposit of Customs Broker (CB) on illegal smuggling of cigarettes...
![CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Penalty-forfeiture-Security-Deposit-CB-on-Illegal-Smuggling-Cigarettes-on-ground-Violation-of-Regulation-TAXSCAN.jpg "CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]")