![Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Service-Tax-Barclays-Global-Service-Center-Service-Tax-Case-Taxscan-.jpg "Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]")
Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax not leviable on notice pay...
![Sale of food items by Take Away Not liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Takeaway-Food-Tax-Updates-Service-Tax-on-Takeaway-Food-Sales-Taxation-of-Food-Sales-in-India-Taxscan.jpg "Sale of food items by Take Away Not liable to Service Tax: CESTAT [Read Order]")
![CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Allahabad-Service-Tax-Penalties-for-Non-Payment-of-Service-Tax-Lack-of-Revenue-Neutrality-Evade-Taxes-CESTAT-upholds-Penalties-taxscan.jpg "CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]")
![Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Smuggling-Cases-CESTAT-smuggling-cases-TAXSCAN.jpeg "Retracted Confession alone Insufficient to Prove Guilt in Customs Smuggling Cases: CESTAT [Read Order]")
![Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Smuggling-Convictions-Smuggling-Convictions-Need-Corroborative-Evidence-Corroborative-Evidence-Corroborative-TAXSCAN.jpg "Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]")
Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has emphasised that confessions made under Section 108 of the Customs Act are not sufficient to convict individuals in...
![Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Section-108-of-Customs-Act-TAXSCAN.jpg "Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]")
Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad has held that guilt cannot be established solely through confessions stressing the prosecution’s burden of proof in customs...
![Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Prosecution-Prove-Guilt-Beyond-Confession-Customs-Smuggling-Customs-Smuggling-Customs-Smuggling-Cases-taxscan.jpg "Prosecution must Prove Guilt Beyond Confession in Customs Smuggling Cases to Influence Verdicts: CESTAT [Read Order]")
Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that imposing a separate penalty on the proprietor of a business concern when the concern itself had already been...
![Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Separate-Penalty-Proprietor-Unsustainable-Proprietor-Unsustainable-Proprietorship-Proprietorship-Concern-Penalised-TAXSCAN.jpg "Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]")
No Customs Duty on Manufacturing of Stainless Steel Coils under Advance Authorisation Scheme: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no Customs Duty on Manufacturing of Stainless Steel Coils Under Advance Authorisation Scheme....
![No Customs Duty on Manufacturing of Stainless Steel Coils under Advance Authorisation Scheme: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Customs-Duty-Manufacturing-Stainless-Steel-Coils-Advance-Authorisation-Scheme-CESTAT-taxscan.jpg "No Customs Duty on Manufacturing of Stainless Steel Coils under Advance Authorisation Scheme: CESTAT [Read Order]")
Non-Compliance with GST Transition Provisions: CESTAT denies Cash Refund for Service Tax Paid under RCM Citing Absence of Legal Provision [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) denied the claim for a cash refund of service tax paid under the Reverse Charge Mechanism ( RCM ) stating...
![Non-Compliance with GST Transition Provisions: CESTAT denies Cash Refund for Service Tax Paid under RCM Citing Absence of Legal Provision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-CESTAT-CESTAT-Allahabad-Customs-Transition-Provisions-under-GST-TAXSCAN.jpg "Non-Compliance with GST Transition Provisions: CESTAT denies Cash Refund for Service Tax Paid under RCM Citing Absence of Legal Provision [Read Order]")
CESTAT Overturns Rs. 36 Lakh Service Tax Demand against HCL observing Adherence to Rule 6(3A) of CENVAT Credit Rules, 2004 [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Allahabad recently quashed a Service Tax Demand of Rs.36 Lakh against HCL Technologies in light of the observation that the HCL...
![CESTAT Overturns Rs. 36 Lakh Service Tax Demand against HCL observing Adherence to Rule 6(3A) of CENVAT Credit Rules, 2004 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Service-tax-demand-HCL-Technologies-CENVAT-Credit-taxscan.jpg "CESTAT Overturns Rs. 36 Lakh Service Tax Demand against HCL observing Adherence to Rule 6(3A) of CENVAT Credit Rules, 2004 [Read Order]")
