![One Year Validity of Notice issued u/s 28 of Customs Act not applies to Kerala Minerals & Metals being a Registered Company under Companies Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-Kerala-Minerals-Metals-Kerala-Minerals-Metals-customs-notice-Customs-Act-section-28-Taxscan.jpg "One Year Validity of Notice issued u/s 28 of Customs Act not applies to Kerala Minerals & Metals being a Registered Company under Companies Act: CESTAT [Read Order]")
One Year Validity of Notice issued u/s 28 of Customs Act not applies to Kerala Minerals & Metals being a Registered Company under Companies Act: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )rejected the question on the validity of notice issued under...
![Confiscation of Metallic Goods cleared as HMS Scrap without Proper Mutilation: CESTAT directs to release goods after Mutilation under Supervision of Customs Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-authority-supervision-taxscan.jpg "Confiscation of Metallic Goods cleared as HMS Scrap without Proper Mutilation: CESTAT directs to release goods after Mutilation under Supervision of Customs Authority [Read Order]")
![No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-No-Penalty-for-Duty-Free-Licensee-Tax-Evasion-Penalties-in-Customs-Law-Duty-Free-Tax-Laws-and-Penalties-Taxscan.jpg "No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]")
![Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-Duty-Customs-duty-on-software-licenses-TAXSCAN.jpg "Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]")
![Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Licensee-Duty-Free-Shop-Liable-to-Pay-Customs-Duty-Violates-the-Provision-Customs-Act-CESTAT-taxscan.jpg "Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]")
No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration during warranty period: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that no service tax is leviable under management, maintenance or repair in the absence of receipt...
![No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration during warranty period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Service-Tax-under-Management-Maintenance-or-Repair-Receipt-of-Consideration-warranty-period-CESTAT-TAXSCAN.jpg "No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration during warranty period: CESTAT [Read Order]")
CESTAT sets aside Service Tax Demand on Work Contract Service for the period before 1.06.2007 [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside Service Tax Demand on Work Contract Service for the period before 1.06.2007. M/s. M. Srinagesh...
![CESTAT sets aside Service Tax Demand on Work Contract Service for the period before 1.06.2007 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Service-Tax-Service-Tax-demand-TAXSCAN.jpg "CESTAT sets aside Service Tax Demand on Work Contract Service for the period before 1.06.2007 [Read Order]")
![Reimbursable expenses cannot be included in the taxable value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Reimbursable-expenses-Taxable-value-Customs-TAXSCAN.jpg "Reimbursable expenses cannot be included in the taxable value: CESTAT [Read Order]")
CESTAT upholds Demand of Service Tax along with Interest on ‘Consulting Engineer Service’ due to failure in payment of Tax [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the demand for service tax along with interest on ‘Consulting Engineer Service’ due to failure in...
![CESTAT upholds Demand of Service Tax along with Interest on ‘Consulting Engineer Service’ due to failure in payment of Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Service-Tax-Consulting-engineer-service-tax-Interest-on-unpaid-service-tax-taxscan.jpg "CESTAT upholds Demand of Service Tax along with Interest on ‘Consulting Engineer Service’ due to failure in payment of Tax [Read Order]")
No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the demand for Undervaluation of goods merely of higher discount given on import is invalid and set...
![No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Import-duty-Differential-Duty-Undervaluation-of-Goods-taxscan.jpg "No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]")
Mere Omission to give correct information is not suppression of facts unless it was deliberate to Evade Customs duty: CESTAT
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â held that mere omission to give correct information is not suppression of facts unless it was deliberate to...
![CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-Customs-Act-CESTAT-decisions-on-customs-penalties-Customs-penalty-disputes-and-resolution-Taxscan.jpg "CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]")