![Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058909-2041840-penalty-us-2711c-estimated-itat-penalty-absence-concealment-taxscan-1.webp "Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]")
Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that the declaration of the value of goods was a ...
![Demand of Service Tax cannot be Solely based on Income Tax Data in Form 26AS: CESTAT Quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058908-income-tax-update-form-26as-taxscan.webp "Demand of Service Tax cannot be Solely based on Income Tax Data in Form 26AS: CESTAT Quashes Demand [Read Order]")
![Kerala HC Upholds validity of SCN Served on Adult Member of Noticee u/s 153 of Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058904-notice-customs-taxscan.webp "Kerala HC Upholds validity of SCN Served on Adult Member of Noticee u/s 153 of Customs Act [Read Order]")
![Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058898-industrial-gases-1.webp "Industrial gases in VITT transported by carrier agency upon issue of Consignment Note qualify as GTA service and not renting and leasing: CESTAT [Read Order]")
![Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058878-security.webp "Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]")
Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the removal of Polypropylene Co-Polymer (PPCP) to moulders for making battery parts under reversal...
![Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058505-removal-of-ppcp-polypropylene-co-polymer-ppcp-to-moulders-for-making-battery-parts-taxscan.webp "Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]")
Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that affiliation fees collected by a university are not taxable under service tax, and rental...
![Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058587-affiliation-fees-collected-universities-taxable-under-service-tax-rental-income-cestat-taxscan.webp "Affiliation Fees Collected by Universities Not Taxable Under Service Tax, Rental Income Exempt if Within Threshold: CESTAT [Read Order]")
Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sub-contractors are liable to pay service tax even if the main contractor has already...
![Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058457-sub-contractor-sub-contractor-main-contractor-service-tax-cestat-taxscan.webp "Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]")
![CESTAT Directs to decide Services Tax Appeal Filed with due Compliance of Pre Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/07/02/500x300_2058155-services-tax-pre-deposit-compliance-taxscan.webp "CESTAT Directs to decide Services Tax Appeal Filed with due Compliance of Pre Deposit [Read Order]")
Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner of Excise (Appeals) could not condone the delay in filing the appeal beyond 30...
![Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/02/500x300_2058098-commissioner-excise-appeals-condone-delay-condone-delay-in-filing-appeal-filing-appeal-taxscan.webp "Commissioner Excise (Appeals) could not condone Delay in filing Appeal beyond 30 days: CESTAT [Read Order]")
Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that ‘Wafers’ are entitled to reduced rate of excise duty under exemption notification and set aside the...
![Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057584-wafers.webp "Wafers are entitled to reduced rate of excise duty under exemption notification: CESTAT sets aside Order [Read Order]")
