![Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-Payment-of-Duty-is-not-Equivalent-to-Collusion-or-Wilful-Mis-Statement-or-Suppression-of-Facts-Non-Payment-of-Duty-Collusion-Equivalent-to-Collusion-CESTAT-taxscan.jpg "Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]")
Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that mere non-payment...
![Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Prompt-Payment-Prompt-Payment-of-Service-Tax-Service-Tax-Interest-CESTAT-taxscan.jpg "Prompt Payment of Service Tax and Interest Relieves Assessee from Penalty, Renders SCN Invalid: CESTAT [Read Order]")
![Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transit-Mixers-Transportation-Ready-Mix-Goods-Transport-Agency-Services-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Providing Transit Mixers for Transportation of Ready Mix Concrete Classifiable under Goods Transport Agency Services: CESTAT quashes Service Tax Demand [Read Order]")
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
![No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Agreement-Franchise-right-Conferred-Party-Sell-Manufacture-Goods-Undertake-Process-CESTAT-TAXSCAN.jpg "No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]")
Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]
In a significant case, the Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an order denying credit in supplementary invoices evidencing payment of...
![Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Order-Denying-Credit-Supplementary-Invoices-Payment-Service-Tax-Amendments-Cenvat-Credit-Rule-CESTAT-TAXSCAN.jpg "Order Denying Credit in Supplementary Invoices Evidencing Payment of Service Tax for period Before Amendments made in Cenvat Credit Rule is not Valid: CESTAT [Read Order]")
Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax is demandable when the goods used for providing services are shown separately in...
![Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Goods-Services-Separately-Invoice-Sales-Tax-VAT-Assessable-Value-Service-Tax-CESTAT-TAXSCAN.jpg "Goods used for Providing Services shown Separately in Invoice on Which Sales Tax /VAT Paid Cannot be Included in Assessable Value, No Service Tax Demandable: CESTAT [Read Order]")
Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]
The Ahmadabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the fees paid by Cadila Pharmaceuticals Ltd (the appellant) to the United States Food and Drug...
![Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Fees-paid-USFDA-Approval-Medicament-Service-Finance-Act-liable-Service-Tax-CESTAT-TAXSCAN.jpg "Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]")
Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that pre-2007 construction services provided to the Tamil Nadu Police Housing Corporation Limited (TNPHCL) should be...
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency...
![Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Job-Fabrication-service-category-of-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]")
Second-Hand Goods are Restricted for Import Under Foreign Trade Policy: CESTAT Imposes Customs Duty Demand
The Bangalore Bench of the Customs, Excise and Service Tax (CESTAT), imposed customs duty demand and held that second-hand goods are restricted for import under Foreign Trade Policy. The appellant...
Inference as to Certificate of Origin cannot be Merely Drawn from Bill of Lading: CESTAT grants Customs Duty Exemption
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted customs duty exemption and observed that Inference as to certificate of origin cannot be merely drawn...
