Shabna Rahim
![CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-imposed-Customs-Act-taxscan.jpg "CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]")
CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]
The New-Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalties imposed under section 114AA of the...
![Conversion of Shipping Bills Allowable even if Goods are not Examined at Time of Export u/s 149 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Conversion-of-Shipping-Bills-Goods-Time-of-Export-Shipping-Bills-Customs-Act-CESTAT-taxscan.jpg "Conversion of Shipping Bills Allowable even if Goods are not Examined at Time of Export u/s 149 of Customs Act: CESTAT [Read Order]")
![CESTAT quashes Demand of Service Tax on Payment of Insurance premium on Marine Cargo Policy on ground of Lack of Clarity in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Demand-Service-Tax-Payment-Insurance-premium-Marine-Cargo-Lack-Clarity-SCN-TAXSCAN.jpg "CESTAT quashes Demand of Service Tax on Payment of Insurance premium on Marine Cargo Policy on ground of Lack of Clarity in SCN [Read Order]")
![No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Service-Tax-No-Service-Tax-Leviable-No-Service-Tax-Leviable-for-providing-BAS-BAS-Cable-TV-Operator-No-Service-Tax-Leviable-for-providing-BAS-by-cable-tv-operator-taxscan.jpg "No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]")
![‘External Hard Disc Drives’ Classified as per Central Excise Tariff Act is eligible for Benefit of Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/External-Hard-Disc-Drives-Central-Excise-Tariff-Act-Eligible-for-Benefit-of-Exemption-Customs-Duty-Under-Exemption-Notification-CESTAT-taxscan.jpg "‘External Hard Disc Drives’ Classified as per Central Excise Tariff Act is eligible for Benefit of Exemption from Customs Duty under Exemption Notification: CESTAT [Read Order]")
CESTAT Upholds Quashing of Customs Duty Liability on Import of Barge on ground of Irregular Addition of Value of equipment on Board [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of Customs duty liability on the import of barge on the ground of irregular addition of the...
![CESTAT Upholds Quashing of Customs Duty Liability on Import of Barge on ground of Irregular Addition of Value of equipment on Board [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Quashing-of-Customs-Duty-Liability-Import-of-Barge-ground-of-Irregular-Addition-of-Value-of-equipment-on-Board-TAXSCAN.jpg "CESTAT Upholds Quashing of Customs Duty Liability on Import of Barge on ground of Irregular Addition of Value of equipment on Board [Read Order]")
Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the self-assessment of Payment of excise duty on capital goods was eligible for availing of CENVAT...
![Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Self-Assessment-Self-Assessment-of-Payment-Self-Assessment-of-Payment-of-Excise-Duty-Excise-Duty-Capital-Goods-Capital-Goods-is-Eligible-for-Availment-of-CENVAT-Credit-taxscan.jpg "Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]")
CESTAT Quashes Demand of Service Tax on Supply Agency Service on ground of Proper Discharge of Tax Liability by Service Provider and Recipient [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax on supply agency service on the ground of proper discharge of tax liability...
![CESTAT Quashes Demand of Service Tax on Supply Agency Service on ground of Proper Discharge of Tax Liability by Service Provider and Recipient [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Quashes-Demand-Demand-CESTAT-Quashes-Demand-of-Service-Tax-Service-Tax-CESTAT-Quashes-Demand-of-Service-Tax-on-supply-agency-taxscan-2.jpg "CESTAT Quashes Demand of Service Tax on Supply Agency Service on ground of Proper Discharge of Tax Liability by Service Provider and Recipient [Read Order]")
Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for an excess refund amount of customs duty on inputs lost in fire based on mere...
![Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-of-Excess-Refund-Amount-Excess-Refund-Amount-Demand-Custom-Duty-on-Inputs-Lost-in-Fire-CESTAT-Quashes-Order-taxscan.jpg "Demand of Excess Refund Amount of Custom Duty on Inputs Lost in Fire based on Mere presumption: CESTAT quashes Order [Read Order]")
CESTAT Reduces Penalty Imposed for Attempt to Export Red Sander Wood in Form of Pillar Tops on ground of Contravention of provisions of Customs Act and Foreign Trade Act [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reduced the penalty imposed for the attempt to export red sander wood in the form of pillar tops on the ground of...
![CESTAT Reduces Penalty Imposed for Attempt to Export Red Sander Wood in Form of Pillar Tops on ground of Contravention of provisions of Customs Act and Foreign Trade Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Penalty-Attempt-Export-Red-Sander-Wood-Pillar-Tops-provisions-taxscan.jpg "CESTAT Reduces Penalty Imposed for Attempt to Export Red Sander Wood in Form of Pillar Tops on ground of Contravention of provisions of Customs Act and Foreign Trade Act [Read Order]")
Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax on telecom services on the ground of non-inclusion of explanation under rule...
![Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-BSNL-BSNL-CESTAT-Quashes-Demand-of-Service-Tax-on-Telecom-Services-CESTAT-Demand-of-Service-Tax-Service-Tax-Telecom-Services-Service-Tax-Rules-TAxscan.jpg "Relief to BSNL:Â CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]")
No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that no service tax is chargeable on services provided and consumed in foreign countries under section 64 of...
![No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-service-Tax-service-Tax-No-service-Tax-Leviable-on-Services-Services-No-service-Tax-Leviable-on-Services-Provided-and-Consumed-in-Foreign-Country-taxscan.jpg "No service Tax Leviable on Services Provided and Consumed in Foreign Country u/s 64 of Finance Act: CESTAT [Read Order]")