![Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Service-Tax-CESTAT-CESTAT-Ahmedabad-Why-was-the-2007-Service-Tax-demand-for-1997-98-set-aside-What-did-the-CESTAT-rule-regarding-the-time-bar-in-this-case-taxscan.jpg "Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]")
Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand issued in 2007 for the...
![Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-CESTAT-Rules-Customs-Tariff-imported-goods-under-the-Customs-Tariff.jpg "Classification is Determined by Customs Tariff Description, Chapter and Section Notes, and Rules of Interpretation, Not by End Use: CESTAT [Read Order]")
![Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Service-Tax-Cenvat-Credit-Sale-of-Excisable-Goods-Outward-Transportation-under-RCM-Taxscan.jpg "Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]")
![Discrepancy in Differential Duty Calculation Method: CESTAT directs AA to Recalculate Based on CBIC Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Discrepancy-in-Differential-Duty-Calculation-Duty-Calculation-Method-TAXSCAN.jpg "Discrepancy in Differential Duty Calculation Method: CESTAT directs AA to Recalculate Based on CBIC Guidelines [Read Order]")
![Services used for port Expansion & Modernization eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CENVAT-Credit-Port-expansion-tax-Port-modernization-tax-CENVAT-Credit-for-port-taxscan.jpg "Services used for port Expansion & Modernization eligible for CENVAT Credit: CESTAT [Read Order]")
Incentives and Discounts Received by Dealers from Manufacturers Not Taxable as Services, Treated as P2P Transactions: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that incentives and discounts received by the dealer from the manufacturer are not taxable as services...
![Incentives and Discounts Received by Dealers from Manufacturers Not Taxable as Services, Treated as P2P Transactions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Incentives-and-Discounts-Received-Discounts-Received-by-Dealers-Incentives-and-Discounts-Received-by-Dealers-taxscan.jpg "Incentives and Discounts Received by Dealers from Manufacturers Not Taxable as Services, Treated as P2P Transactions: CESTAT [Read Order]")
Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) ruled that the booking cancellation charges for motor vehicles are compensation for the loss they suffered, it...
![Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Booking-Cancellation-CESTAT-CESTAT-Ahmedabad-motor-vehicles-Compensation-loss-motor-vehicles-taxscan.jpg "Booking Cancellation Charges for Motor Vehicles are Compensation for loss, not Consideration for Service: CESTAT [Read Order]")
Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the service tax demand by the Commissioner because the Commissioner failed to establish a "reason...
![Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Service-Tax-Demand-Service-Tax-Section-101-Finance-Act-taxscan.jpg "Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]")
CESTAT Grants Excise Duty Exemption for DTA Clearances, Upholding Proper Record Maintenance and Non-Applicability of SAD [Read Order]
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) granted excise duty exemption to the assessee for goods cleared into the Domestic Tariff Area ( DTA ), citing...
![CESTAT Grants Excise Duty Exemption for DTA Clearances, Upholding Proper Record Maintenance and Non-Applicability of SAD [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Domestic-Tariff-Area-excise-duty-exemption-Special-Additional-Duty-taxscan.jpg "CESTAT Grants Excise Duty Exemption for DTA Clearances, Upholding Proper Record Maintenance and Non-Applicability of SAD [Read Order]")
Penalty On Co-Noticee not Sustainable on Settlement of Main Noticee Case Under SVLDRS: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty on co-noticee not sustainable on settlement of case of main noticee under Sabka Vishwas –...
![Penalty On Co-Noticee not Sustainable on Settlement of Main Noticee Case Under SVLDRS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Under-SVLDRS-SVLDRS-Penalty-On-Co-Noticee-Co-Noticee-Noticee-Case-Main-Noticee-Case-Customs-taxscan.jpg "Penalty On Co-Noticee not Sustainable on Settlement of Main Noticee Case Under SVLDRS: CESTAT [Read Order]")
Mineral Transport Within and Outside Mines Falls under GTA for Service Tax, Not Mining: CESTAT [Read Order]
In a recent ruling, the Ahmedabad bench of Central Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the transportation of minerals within the mines or outside the mines fall under the...
![Mineral Transport Within and Outside Mines Falls under GTA for Service Tax, Not Mining: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Service-Tax-GTA-Goods-Transportation-Agency-Mineral-Transport-Taxscan.jpg "Mineral Transport Within and Outside Mines Falls under GTA for Service Tax, Not Mining: CESTAT [Read Order]")
Monetary Threshold Limit not Considered only for Constitutional Validity or Ultra Vires Issues: CESTAT Rules Dept. Appeal Not Maintainable [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) dismissed department’s appeal stating that appeals filed by the revenue department are exempt from the...
![Monetary Threshold Limit not Considered only for Constitutional Validity or Ultra Vires Issues: CESTAT Rules Dept. Appeal Not Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Customs-Constitutional-Validity-Monetary-Threshold-Limit-TAXSCAN.jpg "Monetary Threshold Limit not Considered only for Constitutional Validity or Ultra Vires Issues: CESTAT Rules Dept. Appeal Not Maintainable [Read Order]")