![Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Construction-Service-allahabad-CESTAT-Commercial-or-Industrial-Construction-Service-service-tax-tascan.jpg "Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]")
Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Subcontractor is liable to pay service tax...
![Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Transporters-contract-Service-GTA-in-Mines-No-service-Tax-Leviable-CESTAT-TAXSCAN1.jpg "Transporters/Contract Service in absence of consignment note cannot be GTA in Mines, No Service Tax Leviable: CESTAT [Read Order]")
![Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Chandigarh-CESTAT-on-clearance-of-plastic-units-Clearance-of-Plastic-Both-Units-TAXSCAN.jpg "Clearance of Plastic both Units Owned by Members of the same Family cannot be Clubbed in the absence of Mutuality of Interest: CESTAT [Read Order]")
![No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/No-Excise-Duty-Demandable-Absence-of-Evidence-Machine-for-Packing-Gutkha-CESTAT-TAXSCAN.jpg "No Excise Duty Demandable in Absence of Evidence to Establish use of Machine for Packing Gutkha: CESTAT [Read Order]")
Demand of Service Tax under ‘Advertisement Service’ is invalid in Absence of Evidence to show engagement in making Or preparing or Advising for Advertisement: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the demand of service tax under ‘Advertisement Service’ is invalid in absence of evidence to...
![Demand of Service Tax under ‘Advertisement Service’ is invalid in Absence of Evidence to show engagement in making Or preparing or Advising for Advertisement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Allahabad-CESTAT-Excise-Customs-Service-Tax-Service-Tax-on-Advertisement-CESTAT-Ruling-on-Service-Tax-Taxscan.jpg "Demand of Service Tax under ‘Advertisement Service’ is invalid in Absence of Evidence to show engagement in making Or preparing or Advising for Advertisement: CESTAT [Read Order]")
No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that abatement of 60% of assessable value is allowable as per Exemption Notification. The Tribunal...
![No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-CESTAT-CESTAT-Allahabad-UPSRTC-Service-Tax-for-vehicle-rental-UPSRTC-vehicle-rental-tax-taxscan.jpg "No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]")
Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Regional Bench in Allahabad, has held that insurance charges collected by a manufacturer are to be excluded from the assessable...
![Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Excise-Duty-Excess-Insurance-Charges-taxscan.jpg "Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]")
Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the demand recovery of 5 years in the matter regarding interest on wrongly taken cenvat credit. The...
![Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Cenvat-Credit-CESTAT-on-interest-recovery-CENVAT-credit-interest-recovery-taxscan.jpg "Interest on Wrongly Taken Cenvat Credit: CESTAT upholds Demand Recovery of 5 Years Period [Read Order]")
Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the liability to pay interest under Section 11BB of the Central Excise Act, 1944 ( CEA ) commences...
![Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Receipt-of-Application-Liability-TAXSCAN.jpg "Liability to Pay Interest u/s 11BB of CEA Commences from Date of Expiry of 3 Months from Date of Receipt of Application for Refund: CESTAT [Read Order]")
Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]
In a major ruling the Customs Excise and Service Tax Appellate Tribunal ( CESTAT), Allahabad, observed that the payment of Value Added Tax (VAT)/Sales Tax on Deemed Sales Not Conclusive for Service...
![Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Payment-of-VAT-Sales-Tax-on-Deemed-SaleS-Service-Tax-Exclusion-CESTAT-TAXSCAN.jpg "Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]")
Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]
The Allahabad bench of Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed appeal due to violation of Rule 20, as maximum of three adjournments permitted during appellate hearings. ...
![Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-CESTAT-Quashes-appeal-Violation-of-Rule-20-TAXSCAN.jpg "Maximum Three Adjournments Permitted during Appellate Hearings: CESTAT quashes appeal for Violation of Rule 20 of CESTAT procedural rules [Read Order]")