![Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092382-cestat-refund-taxscan.webp "Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]")
Service Tax Paid by Mistake on Residential Construction Treated as Revenue Deposit: CESTAT Orders 12% Interest on Refund [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, held that where service tax was deposited by mistake on exempt...
![Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/250x150_2089184-transportation-services-individual-truck-owners-consignment-notes-gta-services-service-tax-cestat-taxscan.webp "Transportation Services from Individual Truck Owners Without Consignment Notes Not Covered Under GTA Services, Not attracts Service Tax: CESTAT [Read Order]")
![Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082172-refund-cestat-refund-interest-taxscan.webp "Refund cannot be adjusted against Disputed Penalty when 25% Reduced Penalty Paid within Time: CESTAT Orders Refund with Interest [Read Order]")
![Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082106-quicklime-taxscan.webp "Relief for ITC Ltd: CESTAT Rules Quicklime with 92% Purity Classifiable under ‘Quicklime’, Not as ‘Other Inorganic Chemicals’ [Read Order]")
![Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2079085-relief-for-bentley-motors-cestat-penalty-rules-exporter-liable-importers-undervaluation-taxscan.webp "Relief for Bentley Motors: CESTAT Quashes ₹20 Lakh Penalty, Rules Exporter Not Liable for Importer’s Undervaluation [Read Order]")
No Service Tax on Packing of Bulk pack into Retail Packs as Job Work, amounts to Manufacture: CESTAT deletes Demand, Penalty and Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata bench, has recently set aside service tax demands, penalties, and interest imposed on M/s Emami Limited and its...
![No Service Tax on Packing of Bulk pack into Retail Packs as Job Work, amounts to Manufacture: CESTAT deletes Demand, Penalty and Interest [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076724-service-tax-service-tax-on-packing-of-bulk-pack-into-retail-packs-as-job-work-taxscan.webp "No Service Tax on Packing of Bulk pack into Retail Packs as Job Work, amounts to Manufacture: CESTAT deletes Demand, Penalty and Interest [Read Order]")
Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that excess service tax paid can be adjusted beyond the immediate succeeding month or quarter under Rule...
![Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076472-excess-service-tax-kolkata-cestat-taxscan.webp "Excess Service Tax Paid can be Adjusted Beyond Immediate Succeeding Month or Quarter u/r 6(4A): CESTAT in BSNL Case [Read Order]")
Reimbursed Expenses Like "Other Expenses" and "Extra Hour Service Charges" Not Taxable Under Service Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that reimbursed expenses such as "Other Expenses" and "Extra Hour Service Charges" are not includible in...
![Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070076-reimbursed-expenses-other-expenses-and-extra-hour-service-charges-extra-hour-service-charges-taxscan.webp "Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]")
Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the value of clearances made by a proprietorship firm and a private limited company cannot be...
![Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070044-ssi-exemption-taxscan.webp "Value of Clearances of Proprietorship and Pvt. Ltd. Firm cannot Be Clubbed for SSI Exemption: CESTAT [Read Order]")
![CESTAT Lacks Jurisdiction in Gold Smuggling Case Involving Passenger Baggage [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2067935-cestat-cestat-lacks-of-jurisdiction-lacks-of-jurisdiction-taxscan.webp "CESTAT Lacks Jurisdiction in Gold Smuggling Case Involving Passenger Baggage [Read Order]")
No Obligation on Customs Broker After Importer Relinquishes Goods: CESTAT Quashes Licence Revocation [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the revocation of a Customs Broker’s licence is not justified when the importer has already...
![No Obligation on Customs Broker After Importer Relinquishes Goods: CESTAT Quashes Licence Revocation [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2063939-customs-broker-taxscan.webp "No Obligation on Customs Broker After Importer Relinquishes Goods: CESTAT Quashes Licence Revocation [Read Order]")
Sharing of G-Card Credentials Led to Misdeclaration of Import Consignment: CESTAT Upholds Revocation of Customs Broker Licence [Read Order]
The Kolkata Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the revocation of a Customs Broker Licence, observing that the misdeclaration of import consignments was ...
![Sharing of G-Card Credentials Led to Misdeclaration of Import Consignment: CESTAT Upholds Revocation of Customs Broker Licence [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2063923-customs-broker-license-taxscan.webp "Sharing of G-Card Credentials Led to Misdeclaration of Import Consignment: CESTAT Upholds Revocation of Customs Broker Licence [Read Order]")