![Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/filling-of-ST-3-Returns-ST-3-Returns-CESTAT-EXCISE-CUSTOMS-Extended-Period-TAXSCAN.jpg "Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]")
Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the delay in not filling of ST-3 returns amounts to...
![Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Allahabad-Compounded-Levy-Scheme-Unjust-Enrichment-Manufacture-cestat-taxscan.jpg "Unjust Enrichment not extendable to Manufactures working under Compounded Levy Scheme under Section 3A of Central Excise Act: CESTAT [Read Order]")
![Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-Service-Tax-SCN-CESTAT-TAXSCAN.jpg "Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]")
![CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-on-works-contract-Supply-of-Manpower-Service-Ground-of-Violation-Excise-Customs-CESTAT-News-CESTAT-Tax-News-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]")
![Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Undertaking-a-Work-Activity-Work-Activity-involving-Supply-of-material-Supply-of-material-Does-not-Falls-under-Supply-of-Manpower-Service-Supply-of-Manpower-Service-Manpower-Service-TAXSCAN.jpg "Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]")
Any Institute issuing any Educational qualification which is Recognised by law are Exempted from Service Tax: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that any institution issuing any educational qualification that was recognized by law is exempted from the...
![Any Institute issuing any Educational qualification which is Recognised by law are Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Exempted-from-Service-Tax-Recognised-by-law-are-Exempted-CESTAT-News-CESTAT-Excise-Customs-Service-Tax-TAXSCAN.jpg "Any Institute issuing any Educational qualification which is Recognised by law are Exempted from Service Tax: CESTAT [Read Order]")
Service Tax Leviable on Franchisee Centres of PTU Falls under Category of ‘Franchise Service’: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax can be levied on the franchisee centers of Punjab Technical University (PTU) which...
![Service Tax Leviable on Franchisee Centres of PTU Falls under Category of ‘Franchise Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/PTU-Falls-under-Category-of-Franchise-Service-Category-of-Franchise-Service-Franchise-Service-CESTAT-Excise-Customs-Service-Tax.jpg "Service Tax Leviable on Franchisee Centres of PTU Falls under Category of ‘Franchise Service’: CESTAT [Read Order]")
Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the laminated paper is classifiable under the category of other paper cut to size or shape and not...
![Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Paper-and-Paper-board-CESTAT-News-CESTAT-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Laminated Paper are classifiable under ‘other paper cut to size or shape’ and not under ‘Paper and Paper board’: CESTAT [Read Order]")
Corrugated Boxes and Laminated Paper are Eligible for Excise duty Exemption Under Exemption Notification: CESTAT [Read Order]
The Allahabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the corrugated boxes and laminated paper are eligible for the excise duty exemption under exemption...
![Corrugated Boxes and Laminated Paper are Eligible for Excise duty Exemption Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Eligible-for-Excise-Duty-Excise-Duty-Exemption-Exemption-CESTAT-Excise-Customs-Service-Tax-CESTAT-News-Tax-News-TAXSCAN.jpg "Corrugated Boxes and Laminated Paper are Eligible for Excise duty Exemption Under Exemption Notification: CESTAT [Read Order]")
Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellant authority can entertain the appeal by condoning the delay only up to 30 days after the...
![Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Appellate-authority-Entertain-Appeal-Condoning-Delay-normal-expiry-of-60-days-CESTAT-TAXSCAN.jpg "Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]")
Relief to Samsung Electronics: CESTAT quashes Service Tax Demand under ‘Expenditure in Foreign Currency’ on ground of absence of Service Receiver [Read Order]
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Samsung Electronics by quashing the service tax demand under the head of expenditure of...
![Relief to Samsung Electronics: CESTAT quashes Service Tax Demand under ‘Expenditure in Foreign Currency’ on ground of absence of Service Receiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Expenditure-in-Foreign-Currency-Foreign-Currency-ground-of-Absence-Service-Receiver-CESTAT-News-Excise-Customs-Tax-News-CESTAT-Allahabad-TAXSCAN.jpg "Relief to Samsung Electronics: CESTAT quashes Service Tax Demand under ‘Expenditure in Foreign Currency’ on ground of absence of Service Receiver [Read Order]")
Service Tax Leviable only on Receiver of Service from Foreign Bank under “Banking and Other Financial Services”: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax can be levied only on the service receiver from the foreign bank which falls under the...
![Service Tax Leviable only on Receiver of Service from Foreign Bank under “Banking and Other Financial Services”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-News-Excise-Customs-Service-Tax-CESTAT-Allahabad-Banking-Other-Financial-Services-Tax-News-TAXSCAN.jpg "Service Tax Leviable only on Receiver of Service from Foreign Bank under “Banking and Other Financial Services”: CESTAT [Read Order]")