![Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-tax-material-Service-tax-not-payable-on-material-supplied-free-of-cost-CESTAT-taxscan.jpg "Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]")
Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax not payable on material supplied...
![Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Merely-Classifying-services-services-incorrect-head-amount-Suppression-of-fact-CESTAT-excise-customs-service-tax-taxscan.jpg "Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]")
![No service Tax on computer to computer linkage charges, while Acting as a Stock Broking Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-Tax-computer-to-computer-Customs-Excise-express-linkage-charges-Acting-Stock-Broking-Company-CESTAT-absence-of-express-provision-taxscan.jpg "No service Tax on computer to computer linkage charges, while Acting as a Stock Broking Company: CESTAT [Read Order]")
![Relief to IOC: CESTAT allows Refund when Excise Duty was paid under Protest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-IOC-IOC-CESTAT-CESTAT-allows-Refund-when-Excise-Duty-was-paid-under-Protest-taxscan.jpg "Relief to IOC: CESTAT allows Refund when Excise Duty was paid under Protest [Read Order]")
![Upgrading Existing Plants is Input Services under CCR, Cenvat Credit allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Upgrading-Existing-Plants-Input-Services-under-CCR-Cenvat-Credit-allowable-CESTAT-taxscan.jpg "Upgrading Existing Plants is Input Services under CCR, Cenvat Credit allowable: CESTAT [Read Order]")
Failure of Investigating Officers to comply with Conditions of Section 36B of CEA: CESTAT rules Service Tax Demand not Leviable on Unauthenticated Data [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that service tax is demand not leviable on unauthenticated data as there was failure in the part of...
![Failure of Investigating Officers to comply with Conditions of Section 36B of CEA: CESTAT rules Service Tax Demand not Leviable on Unauthenticated Data [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Investigating-Officers-CEA-CESTAT-Service-Tax-Demand-Leviable-Unauthenticated-Data-TAXSCAN.jpg "Failure of Investigating Officers to comply with Conditions of Section 36B of CEA: CESTAT rules Service Tax Demand not Leviable on Unauthenticated Data [Read Order]")
Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely classifying services under an incorrect head does not amount to fraud or suppression of...
![Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Merely-Classifying-services-incorrect-head-amount-Fraud-Suppression-fact-CESTAT-TAXSCAN.jpg "Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]")
No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no penalty under 78 of Finance Act, 1994 in absence of misrepresentation or suppression...
![No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Penalty-Finance-Act-Misrepresentation-Suppression-fact-Evade-Payment-Service-Tax-CESTAT-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]")
Cenvat Credit can be Utilized for Payment of Excise Duty Either on Finished Goods or Indigenous inputs: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit can be utilized for payment of excise duty either on finished goods or...
![Cenvat Credit can be Utilized for Payment of Excise Duty Either on Finished Goods or Indigenous inputs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Utilized-Payment-Excise-Duty-Finished-Goods-Indigenous-inputs-CESTAT-TAXSCAN.jpg "Cenvat Credit can be Utilized for Payment of Excise Duty Either on Finished Goods or Indigenous inputs: CESTAT [Read Order]")
Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed denovo adjudication since the rectification order passed by original adjudicating authority on...
![Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Rectification-order-Origina-l-Adjudicating-Authority-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-taxscan.jpg "Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]")
Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that compression of natural gas amount to manufacture under Central Excise Tariff Act and service tax...
![Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Compression-of-Natural-gas-Amount-to-manufacture-under-Central-Excise-Tariff-Act-Natural-gas-Service-Tax-BAS-CESTAT-Central-Excise-Tariff-Act-taxscan.jpg "Compression of Natural gas Amounts to manufacture under Central Excise Tariff Act, Service Tax not Leviable Under BAS: CESTAT [Read Order]")