Shabna Rahim
![Service Received Outside SEZ for Business Activities are Eligible to Claim Refund of Service Tax under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-SEZ-Service-Received-Outside-SEZ-Service-Received-Outside-SEZ-for-Business-Activities-Business-Activities-Claim-CESTAT-taxscan.jpg "Service Received Outside SEZ for Business Activities are Eligible to Claim Refund of Service Tax under Notification: CESTAT [Read Order]")
Service Received Outside SEZ for Business Activities are Eligible to Claim Refund of Service Tax under Notification: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service received outside Special Economic Zone...
![Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Conducting-Examination-BAS-Exemption-Service-Tax-Notification-CESTAT-TAXSCAN.jpg "Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]")
![Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Indian-Bank-Bank-Charges-Indian-Bank-Foreign-Banks-Import-Export-Goods-CESTAT-TAXSCAN.jpeg "Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]")
![Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Free-Supplies-Materials-Service-Recipient-is-Includible-Gross-Value-of-Works-Contract-Service-CESTAT-TAXSCAN.jpg "Free Supplies Materials by Service Recipient is Includible in Gross Value of Works Contract Service: CESTAT [Read Order]")
![CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-Service-Tax-Service-Examination-Non-falling-TAXSCAN.jpeg "CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]")
Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of construction of new buildings or civil structures is classifiable under the category of...
![Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-of-Construction-of-New-Buildings-Civil-Structure-Classifiable-Under-Category-Works-Contract-Service-CESTAT-TAXSCAN.jpg "Service of Construction of New Buildings or Civil Structure Classifiable Under Category of ‘Works Contract Service’: CESTAT [Read Order]")
Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the imposition of service tax liability on goods transport agency service without...
![Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Goods-Transport-Agency-service-Verifying-Certificates-Obtained-from-Transporters-CESTAT-Directs-Re-adjudication-taxscan.jpg "Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]")
Commissioner (Appeals) Quashes Sanctioning of Refund Claim of Service Tax Once it Already Sanctioned in Previous Order: CESTAT Declares Order as Void-abinitio [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) declared the order of the Commissioner (Appeals) as void- abinitio on the ground of already sanctioned the refund...
![Commissioner (Appeals) Quashes Sanctioning of Refund Claim of Service Tax Once it Already Sanctioned in Previous Order: CESTAT Declares Order as Void-abinitio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Commissioner-Appeals-Commissioner-Appeals-Quashes-Sanctioning-of-Refund-Claim-of-Service-Tax-Refund-Claim-of-Service-Tax-Claim-of-Service-Tax-Service-Tax-CESTAT-Taxscan.jpg "Commissioner (Appeals) Quashes Sanctioning of Refund Claim of Service Tax Once it Already Sanctioned in Previous Order: CESTAT Declares Order as Void-abinitio [Read Order]")
Rejection of Transaction value or NIDB Data of Imported Goods without Disclosing Report and Reasons: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the rejection of transaction value or the National Import Database (NIDB) of...
![Rejection of Transaction value or NIDB Data of Imported Goods without Disclosing Report and Reasons: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rejection-of-Transaction-value-Transaction-value-NIDB-Data-of-Imported-Goods-Imported-Goods-CESTAT-Directs-Re-adjudication-CESTAT-Re-adjudication-Taxscan.jpg "Rejection of Transaction value or NIDB Data of Imported Goods without Disclosing Report and Reasons: CESTAT directs Re-adjudication [Read Order]")
Revenue Fails to Prove Undervaluation of Imported Goods of ‘Zinc Scrap’ so as to Reject Transaction value in Invoice: CESTAT quashes Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand on the ground that the revenue failed to prove the undervaluation of imported goods of zinc...
![Revenue Fails to Prove Undervaluation of Imported Goods of ‘Zinc Scrap’ so as to Reject Transaction value in Invoice: CESTAT quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revenue-Fails-Revenue-Imported-Goods-Zinc-Scrap-Transaction-value-Invoice-CESTAT-quashes-Demand-Demand-CESTAT-taxscan.jpg "Revenue Fails to Prove Undervaluation of Imported Goods of ‘Zinc Scrap’ so as to Reject Transaction value in Invoice: CESTAT quashes Demand [Read Order]")
CESTAT quashes Reversal of CENVAT Credit of Excise Duty on Manufacture of Cotton Terry Towels on Ground of Non Insertion of Rule 11(3) of CENVAT Credit Rules [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the reversal of CENVAT credit of excise duty on the manufacture of cotton terry towels on the ground of...
![CESTAT quashes Reversal of CENVAT Credit of Excise Duty on Manufacture of Cotton Terry Towels on Ground of Non Insertion of Rule 11(3) of CENVAT Credit Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Reversal-of-CENVAT-Credit-CENVAT-Credit-Excise-Duty-Cotton-Terry-Towels-taxscan.jpg "CESTAT quashes Reversal of CENVAT Credit of Excise Duty on Manufacture of Cotton Terry Towels on Ground of Non Insertion of Rule 11(3) of CENVAT Credit Rules [Read Order]")
CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for confiscation of diffused silicon wafer goods on the ground of non-adverse impact...
![CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-CESTAT-Quashes-Penalty-Imposed-for-Confiscation-of-Diffused-Silicon-Wafer-Penalty-Confiscation-of-Diffused-Silicon-Wafer-Diffused-Silicon-Wafer-Taxscan.jpg "CESTAT Quashes Penalty Imposed for Confiscation of Diffused Silicon Wafer Goods On Ground of Non-Adverse Impact on Change of Classification [Read Order]")