![Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gauhati-High-Court-Gauhati-HC-Quashes-Demand-Element-Of-Misstatement-Service-Tax-Evade-Payment-Of-Service-Tax-Central-Goods-and-service-Tax-Act-CGST-show-cause-notice-High-Court-news-taxscan.jpg "Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]")
Gauhati HC quashes Demand & Penalty In Absence of Element Of Misstatement & Intention To Evade Payment Of Service Tax [Read Order]
The Gauhati High Court in a recent case quashed the demand and penalty under Central Goods and service Tax Act ( CGST ), 2017 in absence...
![Service Tax cannot be Determined without Clarifying Category of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Service-Tax-CESTAT-on-service-tax-TAXSCAN.jpg "Service Tax cannot be Determined without Clarifying Category of Service: CESTAT [Read Order]")
![Refund Claims for Exported Goods from April to June 2009 not Affected by New Notification Conditions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Refund-Claims-Exported-Goods-April-June-2009-Affected-New-Notification-Conditions-CESTAT-taxscan.jpg "Refund Claims for Exported Goods from April to June 2009 not Affected by New Notification Conditions: CESTAT [Read Order]")
![Relief to Harbinger: CESTAT Allows Refund of CENVAT Credit for VCES Payments [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-CENVAT-Credit-VCES-Payments-Voluntary-Compliance-Encouragement-Scheme-VCES-Relief-to-Harbinger-Harbinger-Custom-Excise-and-Service-Tax-Appellate-Tribuna-taxscan.jpg "Relief to Harbinger: CESTAT Allows Refund of CENVAT Credit for VCES Payments [Read Order]")
![Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-Excise-Duty-Procedural-Lapses-Substantive-Relief-Customs-Excise-and-Service-Tax-Appellate-Tribunal-General-Motors-CESTAT-news-taxscan.jpg "Substantive Relief Cannot be denied due to Procedural Lapses: CESTAT allows Excise Duty Refund to General Motors [Read Order]")
Mercedes Benz India’s Challenge on ₹40 Lakh CENVAT Refund: CESTAT Allows Refund u/s 142(3) of CGST Act citing Compliance and No Unjust Enrichment [Read Order]
In a recent ruling, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled in favor of Mercedes Benz India Pvt. Ltd., allowing the refund of Rs. 40,01,872 for...
![Mercedes Benz India’s Challenge on ₹40 Lakh CENVAT Refund: CESTAT Allows Refund u/s 142(3) of CGST Act citing Compliance and No Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Mercedes-Benz-Mercedes-Benz-India-CENVAT-Refund-CGST-Act-Section-1423-of-the-CGST-Act-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-news-taxscan.jpg "Mercedes Benz India’s Challenge on ₹40 Lakh CENVAT Refund: CESTAT Allows Refund u/s 142(3) of CGST Act citing Compliance and No Unjust Enrichment [Read Order]")
Illness of Petitioner: Delhi HC directs to Restore GST Registration for 30 days for Filing Returns [Read Order]
The Delhi High Court, recently issued a directive to restore the Goods and Services Tax (GST) registration of a petitioner for 30 days to allow them to file their outstanding returns. The...
![Illness of Petitioner: Delhi HC directs to Restore GST Registration for 30 days for Filing Returns [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-GST-Registration-Filing-Returns-Delhi-HC-Taxscan.jpg "Illness of Petitioner: Delhi HC directs to Restore GST Registration for 30 days for Filing Returns [Read Order]")
No Service Tax on Reimbursed Expenses Incurred by Multi-Modal Transport Operators: Delhi HC upholds CESTAT Ruling [Read Order]
In a recent ruling, the Delhi High Court dismissed the appeal filed by Principal Commissioner CGST Delhi South and upheld the order passed by the Customs Excise and Service Tax Appellate Tribunal...
![No Service Tax on Reimbursed Expenses Incurred by Multi-Modal Transport Operators: Delhi HC upholds CESTAT Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Delhi-HC-Service-Tax-Reimbursed-Expenses-Multi-Modal-Transport-Multi-Modal-Transport-Operators-CESTAT-TAXSCAN.jpg "No Service Tax on Reimbursed Expenses Incurred by Multi-Modal Transport Operators: Delhi HC upholds CESTAT Ruling [Read Order]")
No Service Tax on Composite Contracts Prior to July 2012: CESTAT sets Recovery Order [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) allowed the appeal and held that in the period involved in the appeal no service tax was charged on composite...
![No Service Tax on Composite Contracts Prior to July 2012: CESTAT sets Recovery Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Service-Tax-CESTAT-Delhi-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Recovery-Order-Composite-Contracts-CESTAT-news-taxscan.jpg "No Service Tax on Composite Contracts Prior to July 2012: CESTAT sets Recovery Order [Read Order]")
Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the service tax penalty was unjustified and without jurisdiction due to time-barred proceedings. The appellant has...
![Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ESTAT-Service-Tax-Service-Tax-Penalty-Time-barred-service-tax-proceedings-service-tax-proceedings-taxscan.jpg "Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]")
Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]
In a recent judgement, the Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that penalty or late delivery charges cannot be subjected to service tax under...
![Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Late-Delivery-Charges-Finance-Act-Section-66E-Finance-Act-Service-tax-exemption-CESTAT-Delhi-Service-Tax-taxscan.jpg "Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]")
Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the transportation of goods for domestic and international trade is exempted from "Business Auxiliary...
![Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Service-Tax-Demand-No-Service-Tax-Demand-International-Trade-Taxscan.jpg "Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]")