![‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/2110859-mandatory-element-imposing-penalty-114-144aa-customs-act-cestat-taxscan.webp "‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]")
‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT) set aside penalties imposed under Section 114 and Section 114AA of the...
![Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]](https://images.taxscan.in/h-upload/2025/12/07/2110695-construction-govt-residential-quarters-gsphcl-taxable-cestat-drops-service-tax-demand-works-contract-upholds-gta-liability.webp "Construction of Govt. Residential Quarters to GSPHCL Not Taxable: CESTAT Drops Service Tax Demand on Works Contract but Upholds GTA Liability [Read Order]")
![Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109644-5.webp "Gujarat HC upholds CESTAT order Granting Excise Exemption to Pre-Laminated Bagasse Board citing Coordinate Bench Ruling [Read Order]")
![Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110494-maruti-dealership-incentives-trade-discount-taxable-service-csetat-service-tax-demand-audi-motors-taxscan.webp "Maruti Dealership Incentives Qualify as Trade Discounts Not Taxable Services: CESTAT Quashes ₹2.21Cr Service Tax Demand on Audi Motors [Read Order]")
![Break-up of Charges in Builder Agreement Supports Non-Taxability of Parking Fees: CESTAT relief to Omaxe Buildhome [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/2110441-cestat-decision-on-parking-fee-tax-taxscan.webp "Break-up of Charges in Builder Agreement Supports Non-Taxability of Parking Fees: CESTAT relief to Omaxe Buildhome [Read Order]")
![Sharing of Costs with Overseas Group Companies Not a Taxable Service: CESTAT Deletes Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109329-2106930-cestat-taxscan.webp "Sharing of Costs with Overseas Group Companies Not a Taxable Service: CESTAT Deletes Demand [Read Order]")
NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]
Meta: NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax The Kolkata Bench of the Customs, Excise, and Service Tax...
![NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110181-construction-road-maintenance-taxscan.webp "NHPC Responsible for Full Construction & Road Maintenance, Not Just Consultancy: CESTAT Holds Not Liable to Pay Service Tax [Read Order]")
Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), held that the allegation of mis-declaration could not be sustained in the absence of evidence and ruled...
![Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/2108590-cestat-taxscan.jfif "Mis-declaration Not Proved: CESTAT Rules Scrap Classification Alone Cannot Trigger Penal Action in Customs Valuation Disputes [Read Order]")
Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that any payment made under the Voluntary Compliance Encouragement Scheme (VCES), 2013 cannot be...
![Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/2109149-service-tax-refund-cestat-taxscan.jfif "Service Tax Amount Paid under VCES Cannot be Reopened or Refunded Later: CESTAT Rules Declaration under Scheme is Final and Binding [Read Order]")
Confiscation cannot be Ordered for Re-exported Goods: CESTAT quashes Absolute Confiscation Order under Customs Act [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside an order directing absolute confiscation of imported Zinc Pyrithione, holding that goods already ...
![Confiscation cannot be Ordered for Re-exported Goods: CESTAT quashes Absolute Confiscation Order under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/2109548-cestat-mumbai-re-exported-goods-taxscan.webp "Confiscation cannot be Ordered for Re-exported Goods: CESTAT quashes Absolute Confiscation Order under Customs Act [Read Order]")
BookMyShow Only Facilitates Ticketing, Not Engaged in Trading Activity: CESTAT Rules Against Revenue [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) Bench at Mumbai, has upheld the Commissioner’s decision dropping the demands raised against Bigtree Entertainment Pvt. Ltd., the...
![BookMyShow Only Facilitates Ticketing, Not Engaged in Trading Activity: CESTAT Rules Against Revenue [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/2109932-bookmyshow-trading-activity-cestat-rules-taxscan.webp "BookMyShow Only Facilitates Ticketing, Not Engaged in Trading Activity: CESTAT Rules Against Revenue [Read Order]")
No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside the confiscation of a consignment of betel nuts and the penalties imposed under Section...
![No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/2109767-betel-nuts-smuggling-taxscan.jfif "No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]")