![CESTAT Annual Case Digest [Part - 29]](https://www.taxscan.in/wp-content/uploads/2024/01/Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-part-29-TAXSCAN.jpg "CESTAT Annual Case Digest [Part - 29]")
CESTAT Annual Case Digest [Part - 29]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Service Tax Leviable on Legal and Professional Charges...
![Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Form-26-AS-CESTAT-income-tax-department-TAXSCAN.jpg "Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]")
![Reimbursable Expenses cannot be included in Gross Value charged: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Demand-Gross-Value-CESTAT-Customs-TAXSCAN.jpg "Reimbursable Expenses cannot be included in Gross Value charged: CESTAT sets aside Service Tax Demand [Read Order]")
Liquidator entitled to Fee u/s 34 of IBC and Regulation 4 of Liquidation Regulations: NCLT [Read Order]
The New Delhi Bench of the National Company Law Tribunal (NCLT) ruled that the liquidator is entitled to fee under Section 34 of the Insolvency and Bankruptcy Code, 2016 (IBC) and Regulation 4 of the...
Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the assessment of a shipping bill cannot be challenged in the absence of a final order of reassessment....
![Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Assessment-of-Shipping-Bill-Shipping-Bill-Final-Order-Reassessment-CESTAT-customs-TAXSCAN.jpg "Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]")
Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the non-imposition of redemption fine and penalty as there was compliance of the customs notification. ...
![Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Appellate-Tribunal-Redemption-Fine-and-Penalty-TAXSCAN.jpg "Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]")
![CESTAT Annual Case Digest 2023 [Part 5]](https://www.taxscan.in/wp-content/uploads/2024/01/Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part 5]")
Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that mere Accounting is not conclusive proof that burden of customs duty has been passed on and hence it...
![Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-customs-duty-cestat-kolkata-Customs-TAXSCAN.jpg "Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]")