Combined MRP of Combo Pack cannot be Basis for determining Assessable Value u/s 4A of Central Excise Rules: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) combined MRP of combo pack cannot be the basis for...
![CESTAT Dismisses Appeal Applying Res Judicata After Service Tax Dept Withdraws Writ Petition for Recalculation of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Appeal-Applying-Res-Judicata-After-Service-Tax-Dept-Withdraws-Writ-Petition-Recalculation-of-Interest-TAXSCAN.jpg "CESTAT Dismisses Appeal Applying Res Judicata After Service Tax Dept Withdraws Writ Petition for Recalculation of Interest [Read Order]")
![Mere Procedural Violation for complying with Condition of Notification not Suppression for Invoking Extended Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Custom-excise-and-service-tax-appellate-tribunal-service-taxes-in-2024-Mere-procedural-violation-TAXSCAN.jpg "Mere Procedural Violation for complying with Condition of Notification not Suppression for Invoking Extended Period of Limitation: CESTAT [Read Order]")
![Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Burden-of-Payment-of-Excise-Duty-Customers-CESTAT-Rejection-of-Refund-Claims-TAXSCAN.jpg "Burden of Payment of Excise Duty passed on to Customers: CESTAT upholds Rejection of Refund Claims [Read Order]")
Classification of Service on Basis of Non-Existing Provision is Bad in Law: CESTAT quashes Service Tax Demand
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad Bench quashed service tax demand as held that the classification of service on basis of non-existing provision is bad in...
![No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Penalty-CESTAT-excise-service-section-78-finance-act-TAXSCAN.jpg "No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]")
Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand as the service provider and service recipient located in non-taxable area. The...
![Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Allahabad-Non-Taxable-Area-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Service Provider and Service Recipient located in Non-Taxable Area: CESTAT quashes Service Tax Demand [Read Order]")
No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that there is no service tax leviable by clubbing all activities undertaken under “Cargo Handling...
![No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-CESTAT-CESTAT-Allahabad-Cargo-Handling-Service-Cargo-tax-taxscan.jpg "No Service Tax leviable by Clubbing all Activities undertaken under “Cargo Handling Service”: CESTAT [Read Order]")
Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the charter services for transportation of senior executive officials to attend business meeting in...
![Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Allahabad-Charter-services-for-senior-executives-Business-meeting-transportation-TAXSCAN.jpg "Charter Services for Transportation of Senior Executive Officials to attend Business Meeting in relation to Manufacture and Sale of Finished Goods is Input Service: CESTAT [Read Order]")
No Service Tax on Toll Charges Collected in Independent Capacity as a Contractor: CESTAT [Read Order]
In a significant case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not demandable on toll charges collected in an independent...
Workshop Services deemed Taxable, No Reversal Allowable on Cenvat Credit availed at Workshop under Rule 6(3) of CCR: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) viewed that the services availed at the workshop are taxable services, and held that no reversal is...
![Workshop Services deemed Taxable, No Reversal Allowable on Cenvat Credit availed at Workshop under Rule 6(3) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Allahabad-Workshop-Services-Services-deemed-Taxable-Tax-news-Taxscan.jpg "Workshop Services deemed Taxable, No Reversal Allowable on Cenvat Credit availed at Workshop under Rule 6(3) of CCR: CESTAT [Read Order]")