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![Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Confiscation-Spare-Parts-of-goods-non-compliance-import-Project-Import-Regulations-CESTAT-Penalty-Insufficient-Evidence-TAXSCAN.jpg "Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]")
Confiscation of Spare Parts of goods for non-compliance of post import conditions of Project Import Regulations: CESTAT quashes Penalty due to Insufficient Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on confiscation of spare parts of...
![Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Spare-Part-Authorized-Service-Station-Services-CESTAT-TAXSCAN.jpg "Price of Spare Parts and Lubricants not includable in Value of Authorized Service Station Services: CESTAT [Read Order]")
![Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Replacement-spare-parts-regular-repairs-maintenance-shall-expenditure-ITAT-TAXSCAN.jpg "Replacement of Spare Parts includes in regular repairs and maintenance shall be treated as Revenue Expenditure: ITAT [Read Order]")
![GST: Rates quoted separately for Spare Parts / Accessories and Services are not Composite Supply, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Composite-Supply-GST-Taxscan.jpg "GST: Rates quoted separately for Spare Parts / Accessories and Services are not Composite Supply, says AAR [Read Order]")