![License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/License-Authority-having-Satisfied-Fulfilment-of-Export-Obligation-Customs-Authorities-are-Bound-to-Accept-CESTAT-TAXSCAN.jpg "License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]")
License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that once the License authority having been satisfied...
![No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Role-of-Courier-Service-in-Smuggling-Gold-Role-of-Courier-Service-Courier-Service-Smuggling-Gold-Smuggling-Gold-CESTAT-Authorized-Courier-CESTAT-Taxscan.jpg "No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]")
![Relief to Vedanta Ltd: CESTAT confirms Rebate Sanctioned on Exported Anode Slime, Excise Duty Demand not Sustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Vedanta-Ltd-CESTAT-Rebate-Sanctioned-Exported-Anode-Slime-Anode-Slime-Excise-Duty-Demand-not-Sustainable-Excise-Duty-Demand-Sustainable-Excise-Duty-taxscan-.jpg "Relief to Vedanta Ltd: CESTAT confirms Rebate Sanctioned on Exported Anode Slime, Excise Duty Demand not Sustainable [Read Order]")
![No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-service-Tax-service-Tax-Demandable-GTA-GTA-service-CESTAT-taxscan.jpg "No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]")
![CESTAT Sets Aside Order of Commissioner of Customs (Appeals) for not Serving Order-in-Original u/s 153 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Commissioner-Customs-Appeals-Serving-Order-in-Original-Customs-Act-TAXSCAN.jpg "CESTAT Sets Aside Order of Commissioner of Customs (Appeals) for not Serving Order-in-Original u/s 153 of Customs Act [Read Order]")
Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that to determine service tax liability, the extended period of limitation cannot be invoked in the absence...
![Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-period-of-Limitation-period-Extended-period-Limitation-CESTAT-taxscan.jpg "Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]")
CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for non-payment of service tax on ocean freight charges on the ground of time-barred...
![CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-CESTAT-Quashes-Penalty-imposed-for-Non-payment-of-Service-Tax-taxscan.jpg "CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]")
No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the place of provision of the service of transportation of goods by air/sea from a place in India to a...
![No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-No-Service-Tax-provision-Leviable-place-of-provision-of-Goods-CESTAT-taxscan.jpg "No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]")
CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed for non-payment of service tax which falls under the category of erection,...
![CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-Non-payment-Service-Tax-Erection-Commissioning-Installation-Absence-Conclusive-Evidence-TAXSCAN.jpg "CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]")
No Excise Duty Leviable on Steel Structures which are Part of Permanent Civil Construction and not Designed as Goods: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that steel structures that are part of permanent civil construction and are not designed as goods are not...
![No Excise Duty Leviable on Steel Structures which are Part of Permanent Civil Construction and not Designed as Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Excise-Duty-Leviable-on-Steel-structures-Permanent-Civil-construction-Steel-structures-goods-CESTAT-taxscan.jpg "No Excise Duty Leviable on Steel Structures which are Part of Permanent Civil Construction and not Designed as Goods: CESTAT [Read Order]")
Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Vodafone Idea by quashing the service tax demand imposed on International inbound roaming...
![Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Vodafone-Idea-CESTAT-Quashes-Service-Tax-Demand-on-International-Inbound-Roaming-Charges-on-Ground-of-Inclusion-of-Service-Rendered-Export-of-Service-TAXSCAN.jpg "Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service tax liability which lies on the service receiver who...
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")