![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]")
Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand of Service Tax solely based on form 26 AS...
![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]")
![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]")
CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the redemption fine and penalty imposed by adjudicating authority as it is sufficient to meet end of...
![CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Redemption-Fine-Penalty-Adjudicating-Authority-Sufficient-Ends-of-Justice-TAXSCAN.jpg "CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]")
Delhi HC sets aside Customs Circular imposing Discretion of Adjudicating Authority to impose Conditions, being Contrary to Section 110A of Customs Act [Read Order]
The Delhi High Court set aside customs circular imposing discretion of adjudicating authority to impose conditions, being contrary to Section 110A of Customs Act, 1962. The petitioner, Shanus...
![Delhi HC sets aside Customs Circular imposing Discretion of Adjudicating Authority to impose Conditions, being Contrary to Section 110A of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Adjudicating-Authority-Customs-Circular-Adjudication-conditions-Customs-Adjudicating-authority-discretion-taxscan.jpg "Delhi HC sets aside Customs Circular imposing Discretion of Adjudicating Authority to impose Conditions, being Contrary to Section 110A of Customs Act [Read Order]")