Case Digest on GTA under Service Tax
The power to levy service tax is derived by the Central Government vide residual entry No. 97 of Schedule VII of the Constitution of India. Service...
![Customs Duty Exempted as Export Obligation under Advance Authorisation Scheme has Complied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-Duty-Authorisation-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Customs Duty Exempted as Export Obligation under Advance Authorisation Scheme has Complied: CESTAT [Read Order]")
![Broomsticks made of Plastic without a Vegetable Material alone are taxable w.e.f 22.09.2017: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-custom-services-excise-services-Broomsticks-material-taxes-CESTAT-news-TAXSCAN.jpg "Broomsticks made of Plastic without a Vegetable Material alone are taxable w.e.f 22.09.2017: CESTAT [Read Order]")
![Service Tax Not Applicable on Freight Margin Recovered from Customer on Outbound Shipment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-Applicable-on-Freight-Margin-Recovered-Customer-on-Outbound-Shipment-CESTAT-TAXSCAN.jpg "Service Tax Not Applicable on Freight Margin Recovered from Customer on Outbound Shipment: CESTAT [Read Order]")
Excise Duty Not Imposable When Excess Clearance of Waste and Scrap made after Payment of Full Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that excise duty not imposable when excess clearance of waste and scrap made after payment of full duty. ...
![Excise Duty Not Imposable When Excess Clearance of Waste and Scrap made after Payment of Full Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Excise-Duty-Excess-Clearance-Waste-and-Scrap-Payment-of-Full-Duty-CESTAT-TAXSCAN.jpg "Excise Duty Not Imposable When Excess Clearance of Waste and Scrap made after Payment of Full Duty: CESTAT [Read Order]")
Freight and/or Insurance Charges shown separately in invoice is not includable in assessable value of Excisable Goods: CESTAT [Read Order]
The Ahmedabad Bench Of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that freight and /or insurance charges shown separately in the invoice is not includable in assessable...
![Freight and/or Insurance Charges shown separately in invoice is not includable in assessable value of Excisable Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Freight-Insurance-Charges-separately-invoice-assessable-value-Excisable-Goods-CESTAT-taxscan.jpg "Freight and/or Insurance Charges shown separately in invoice is not includable in assessable value of Excisable Goods: CESTAT [Read Order]")
![Service Tax is not Leviable on Service Received in SEZ u/s 26 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Ahmedabad-CESTAT-Service-Tax-Received-in-SEZ-Tax-news-Txascan.jpg "Service Tax is not Leviable on Service Received in SEZ u/s 26 of Customs Act: CESTAT [Read Order]")
Manufactured Product in Syringes without Needle cannot be classified as Parts and Accessories of Goods of heading 9018: CESTAT [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a manufactured product contained in syringes without needles cannot be categorized as parts and...
![Manufactured Product in Syringes without Needle cannot be classified as Parts and Accessories of Goods of heading 9018: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Syringes.jpg "Manufactured Product in Syringes without Needle cannot be classified as Parts and Accessories of Goods of heading 9018: CESTAT [Read Order]")
No CENVAT taken on Inputs/ Capital Goods or Input Services used in Rendering Service Goods: CESTAT Remands for Reconsideration [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has remanded the case for reconsideration, stating that no Central Value Added Tax ( CENVAT ) credit was taken...
![No CENVAT taken on Inputs/ Capital Goods or Input Services used in Rendering Service Goods: CESTAT Remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CENVAT-cenvat-credit-rules-product-rendering-service-capital-goods-Taxscan.jpg "No CENVAT taken on Inputs/ Capital Goods or Input Services used in Rendering Service Goods: CESTAT Remands for Reconsideration [Read Order]")
Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has set aside the service tax demand, along with interest and penalties, stating that residential units are not...
![Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Residential-units-Service-tax-CESTAT-CESTAT-Ahmedabad-Service-Tax-Demand-taxscan.jpg "Residential Units are not Liable to Service Tax: CESTAT sets aside Service Tax Demand with Interest and Penalties [Read Order]")
