![“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Delhi-CESTAT-Service-Tax-Renting-Of-Immovable-Property-Taxscan.jpg "“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]")
“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]
As per the ruling of the Delhi Bench Of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), the value of "premium" or "salami" is subject...
![SCN Demanding Service Tax on Alleged Wrongful Availment of Credit after Three Years is Not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/SCN-Service-Tax-Service-Tax-on-Alleged-Wrongful-Availment-CESTAT-Customs-Customs-Excise-Service-Tax-Appellate-Tribunal-Central-Excise-Act-Chennai-Bench-Of-CESTAT-Taxscan.jpg "SCN Demanding Service Tax on Alleged Wrongful Availment of Credit after Three Years is Not Valid: CESTAT [Read Order]")
![Volvo can Import Internal Combustion Engines In Absence of Restriction in DFIA License: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Internal-Combustion-Engines-Dutyfree-Import-Authorization-Chennai-bench-of-CESTAT-Standard-Input-Output-Norms-category-C969-DFIA-CESTAT-Volvo-India-Volvo-Taxscan.jpg "Volvo can Import Internal Combustion Engines In Absence of Restriction in DFIA License: CESTAT [Read Order]")
![CESTAT Allows Larsen & Toubro Ltd. to utilize common Cenvat Credit account for payment of Service Tax on output services provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Cenvat-Credit-account-payment-of-Service-Tax-Service-Tax-Cenvat-Credit-account-for-payment-of-Service-Tax-payment-of-tax-on-excisable-goods-Service-Tax-on-output-services-capital-goods-Taxscan.jpg "CESTAT Allows Larsen & Toubro Ltd. to utilize common Cenvat Credit account for payment of Service Tax on output services provided [Read Order]")
![Cenvat Credit Refund Hit by unjust enrichment When incidence of duty passed on to customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Cenvat-Cenvat-Credit-CESTAT-Customs-Customs-Excise-and-Service-Tax-Appellate-Tribunal-institutional-customers-Excise-Service-Tax-CESTAT-Chandigarh-bench-Taxscan.jpg "Cenvat Credit Refund Hit by unjust enrichment When incidence of duty passed on to customers: CESTAT [Read Order]")
No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable by Standard Chartered Bank India on allocation of head office executive and...
![No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/cestat-cestat-mumbai-Standard-Chartered-Bank-India-Taxscan.jpg "No Service Tax Payable by Standard Chartered Bank India on Allocation of General Administrative Expenses by Head Office: CESTAT [Read Order]")
![Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Services-Rendered-Construction-of-Roads-Exigible-to-Service-Tax-Service-Tax-CESTAT-Construction-not-Exigible-to-Service-Tax-taxscan.jpg "Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]")
CBIC enables Central Excise Officers to Adjudicate Excise and Service Tax - Pre-GST Appeals [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification, enabling Central Excise officers to hear pre-GST Service Tax and Central Excise Appeal and pass orders accordingly. ...
![CBIC enables Central Excise Officers to Adjudicate Excise and Service Tax - Pre-GST Appeals [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/01/CBIC-Central-Excise-Officers-Central-Excise-Adjudicate-Excise-Service-Tax-Pre-GST-Appeals-GST-Appeals-taxscan.jpg "CBIC enables Central Excise Officers to Adjudicate Excise and Service Tax - Pre-GST Appeals [Read Notification]")
![Implementation of Govt Projects not exigible to Service Tax: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Calcutta-high-court-Service-Tax-Implementation-Taxscan.jpg "Implementation of Govt Projects not exigible to Service Tax: Calcutta HC [Read Order]")
Commissioner Denies Cross-Examination Opportunity: CESTAT Quashes Excise Demand Order for Violation of S. 9D of CEA [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Quashed the order of the commissioner for denying cross-examination opportunity citing that it is in violation of...
![Commissioner Denies Cross-Examination Opportunity: CESTAT Quashes Excise Demand Order for Violation of S. 9D of CEA [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Excise-Demand-Order-Kolkata-Bench-of-CESTAT-cross-examination-opportunity-citing-Excise-Duty-and-imposed-penalties-Customs-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Taxscan.jpg "Commissioner Denies Cross-Examination Opportunity: CESTAT Quashes Excise Demand Order for Violation of S. 9D of CEA [Read Order]")
Dept. Fails to Verify Document Veracity with Key Parties like Suppliers, Buyers, Transporters, Agents: CESTAT Rules Investigation Faulty [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled the investigation faulty due to the department failing to verify the veracity of documents with key parties like...
![Dept. Fails to Verify Document Veracity with Key Parties like Suppliers, Buyers, Transporters, Agents: CESTAT Rules Investigation Faulty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Dept.-Fails-to-Verify-Document-CESTAT-CESTAT-Rules-Investigation-Faulty-suppliers-buyers-transporters-agents-veracity-of-documents-show-cause-notice-supplier-of-raw-materials-Kolkata-Taxscan.jpg "Dept. Fails to Verify Document Veracity with Key Parties like Suppliers, Buyers, Transporters, Agents: CESTAT Rules Investigation Faulty [Read Order]")
No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]
The Delhi High Court recently directed the Revenue to refund Service Tax paid on Ocean Freight as per the Cost, Insurance and Freight (CIF) Contract, observing that no levy may be ascribed following...
![No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Delhi-HC-Delhi-High-Court-Declaration-of-Invalidity-Refund-of-Service-Tax-Taxscan.jpg "No Levy survives Declaration of Invalidity: Delhi HC directs Refund of Service Tax on CIF of Ocean Freight [Read Order]")