No Service Tax on ‘Evacuation of Ash Pond” and its Transportation: CESTAT [Read Order]

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that the removal of fly ash from the pond cannot be termed as “Cleaning activity” under Section 65 (24b) of...

Penalty u/s 112 Can’t be imposed unless Evidences to Show Prior Knowledge of Fraud and Wrongful Intent: CESTAT [Read Order]

In a recent case the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata held that it is a settled law that penalty under Section 112 of the Customs Act, 1962 cannot be...

Transportation of Goods involving Loading and Unloading of Tipper at Railway Siding which can’t be Taxed under Cargo Handling Service: CESTAT [Read Order]

The Kolkata bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has ruled that, the transportation of goods which incidentally involving loading of tipper/unloading of tipper at Railway Track head/Railway Siding which cannot...

Value of Goods obtained on Job-Work basis must be Excluded from Turnover for the Purpose of SSI Exemption: CESTAT Kolkata [Read Order]

In M/s.Hitachi K.K.Manufacturing Co v. CCE, the Kolkata bench of the CESTAT held that while computing SSI limit under the Central excise law, value of the goods obtained on the job-work basis should not be...