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Commissioner (Appeals)

Service Tax not Leviable on License Fee collected for Supply of Customised Software to BITS: CESTAT [Read Order]

Sandhra Suresh

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bangalore bench has set aside service tax demands raised on the appellants for...

Interest Payable on Entire Amount Deposited During Investigation, ‘Interest On Interest’ also...

Can Modvat Credit Be Refunded When Goods Are Later Found Non-Excisable? Supreme Court to Decide...

CESTAT Holds Type Test Charges Not Liable to Excise Duty Under Section 4: Quashes Demand and Penalty...

Tissue Culture Cannot Be Isolated from Nursery Activity: ITAT Treats Entire Nursery Receipts as...

Commission Income from Business Auxiliary Services Liable to Service Tax, Not Covered under Negative List: CESTAT [Read Order]

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi upheld the levy of service tax on commission income earned under Business Auxiliary Services (BAS)....

Import of Yogurt Flavoured Milk Drinks through Unauthorized Port Violates Livestock Import Norms: CESTAT Upholds Redemption Fine [Read Order]

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the redemption fine imposed under Section 111(d) of the Customs Act, 1962 and held that the import of...

Interest under Income Tax payable if unpaid within Period Specified in Demand Notice, While GST, Excise & Customs Impose Immediate Liability: P&H HC [Read Order]

The Punjab and Haryana High Court held that under the Income Tax Act, 1961, interest on delayed payment of tax under Section 220(2) becomes payable only if the tax is not paid within the period...

Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalties for delayed excise duty payments must be calculated only for the actual number of days of...

CENVAT Credit Denied on Endorsed Bills of Entry without Hearing: CESTAT Remands Matter to Assistant Commissioner [Read Order]

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded a matter back to the Assistant Commissioner after finding that CENVAT credit was denied on endorsed...

UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]

The Orissa High Court held that mere omission of the UBS brand mark in the invoices cannot be a lawful basis for confiscation of gold biscuits under the Customs Act, 1962. The Court affirmed that...

CESTAT denies Rs. 8.36 Cr Excess CVD Refund Claim w/o Reassessment beyond 1 Year Limitation under Customs Act [Read Order]

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has held that no refund of excess CVD (Countervailing Duty) can be claimed without reassessment and...