![CESTAT Quashes Service Tax Demand on supply of chassis under GTA service on ground of Wrongful Inclusion of Service Category under ‘Supply Tangible Goods Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/goods-Transport-Agent-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Transport-taxscan.jpg "CESTAT Quashes Service Tax Demand on supply of chassis under GTA service on ground of Wrongful Inclusion of Service Category under ‘Supply Tangible Goods Service’ [Read Order]")
CESTAT Quashes Service Tax Demand on supply of chassis under GTA service on ground of Wrongful Inclusion of Service Category under ‘Supply Tangible Goods Service’ [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the supply of chassis under...
![No Service Tax Demandable on Same Transaction both at hands of Service Recipient and Service Provider under different category of services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-Demandable-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-Service-Tax-taxscan.jpg "No Service Tax Demandable on Same Transaction both at hands of Service Recipient and Service Provider under different category of services: CESTAT [Read Order]")
![CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Ahmedabad-bench-corporate-office-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]")
![No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]")
No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the computation of fee under section 234E of the Income Tax Act,1961 cannot be done for delayed filing of return of Tax...
![No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/computation-of-fee-Income-Tax-Act-Delayed-filing-Tax-Deducted-at-Source-ITAT-TDS-Tax-Deducted-TAX-Tax-ACT-TAXSCAN.jpg "No computation of fee u/s.234E of Income Tax Act for Delayed filing of return of TDS prior to 01.06.2015: ITAT [Read Order]")
AO’s failure to conduct Independent Enquiry in respect of deposit in bank account for issuance of Demand Draft in favour of Indian Oil Corporation: ITAT deletes addition
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while deleting the addition made by the Assessing Officer (AO), held that the AO failed to conduct an independent inquiry in respect of the...
Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the delay of filing an appeal can be condoned when there was any sufficient and reasonable cause on the part of the assessee...
![Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/condoned-ITAT-Income-Tax-Appellate-Tribunal-assessee-limitation-Appeal-Filing-taxcsan.jpg "Delay of Filing Appeal can be Condoned when there is sufficient cause for not filing appeal within period of limitation: ITAT condones delay of 438 days [Read Order]")
Addition shall not be sustained solely on basis of AIR information and when Receipt declared by Assessee far exceeds the Amount: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that addition shall not be sustained on the basis of Annual Information Return (AIR) information and when the receipt declared by the...
![Addition shall not be sustained solely on basis of AIR information and when Receipt declared by Assessee far exceeds the Amount: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-AIR-information-exceeds-the-Amount-Income-Tax-Appellate-Tribunal-Income-Tax-Appellate-Annual-Information-Return-AIR-TAXSCAN.jpg "Addition shall not be sustained solely on basis of AIR information and when Receipt declared by Assessee far exceeds the Amount: ITAT [Read Order]")
Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of any goods that are seized is permitted under section 110A of the Customs...
![Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Goods.jpg "Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]")
CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the provisional release of seized crude gold on the ground of non-inclusion of prohibited goods. ...
![CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Seized-Crude-Gold-Seized-Crude-Gold-Chennai-bench-of-the-Customs-Non-inclusion-of-Prohibited-Goods-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-TAXSCAN.jpg "CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]")
CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of the penalty imposed on the confiscation of seized gold bar on the grounds of absence of...
![CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Upholds-Quashing-Smuggling-of-origin-gold-Penalty-on-Confiscation-CESTAT-Customs-Gold-Bar-Confiscation-Taxscan.jpg "CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]")