![Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Duty-Import-Lawn-mowers-Harvesting-or-Threshing-Machinery-CESTAT-excise-customs-service-tax-taxscan.jpg "Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]")
Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs duty payable on the import of lawn mowers...
![Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-on-Land-Development-Site-Formation-Clearance-Service-CESTAT-Upholds-Service-Tax-Demand-taxscan.jpg "Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]")
![Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Relief-to-Ford-India-Ford-India-CESTAT-CESTAT-Quashes-Demand-of-Service-Tax-Service-Tax-taxscan.jpg "Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]")
![No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Composite-Contract-for-Repair-of-Vehicle-which-Entails-Supply-of-Goods-and-Services-before-the-Period-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]")
![Service Tax Payable on Bill Discounting under BFS only When Service Rendered by Banking Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Payable-Bill-Discounting-under-BFS-Service-Tax-Bill-Discounting-BFS-Service-Rendered-by-Banking-Company-CESTAT-taxscan.jpg "Service Tax Payable on Bill Discounting under BFS only When Service Rendered by Banking Company: CESTAT [Read Order]")
Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]
“Once there is a value addition and the element of service is involved, in conceptual essentiality, service tax gets attracted and the impost gets out of the purview of Entry 49 of List II of the...
![Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/service-Tax-Value-Addition-Service-Tax-Attract-when-there-is-Value-Addition-CESTAT-taxscan.jpg "Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]")
Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under the customs act is not imposable when the misdeclaration of values of imported goods...
![Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Penalty-under-Customs-Act-Customs-Act-Penalty-under-Customs-Act-not-Imposable-CESTAT-taxscan.jpg "Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]")
Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Water charges collected by the Tamil Nadu Housing Board from tenements for the supply of water...
![Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Water-Charges-collected-tenements-MMR-Service-supply-of-water-Service-Tax-under-MMR-Service-CESTAT-directs-to-Re-adjudication-Submission-of-Documents-taxscan.jpg "Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]")
Revocation of customs broker License Causes Financial Distress To Customs Broker: CESTAT sets aside Revocation and Upholds Forfeiture of Security Deposit and Penalty [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the revocation of the Customs Broker License since it created financial distress for Customs Broker...
![Revocation of customs broker License Causes Financial Distress To Customs Broker: CESTAT sets aside Revocation and Upholds Forfeiture of Security Deposit and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revocation-Revocation-of-customs-broker-License-customs-broker-License-Financial-Distress-taxscan.jpg "Revocation of customs broker License Causes Financial Distress To Customs Broker: CESTAT sets aside Revocation and Upholds Forfeiture of Security Deposit and Penalty [Read Order]")
No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]
In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 112(a) of the Customs Act, 1962 is not imposable in...
![No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Customs-Act-Absence-of-Misdeclaration-of-Brand-Misdeclaration-of-Brand-Country-of-Origin-on-Import-Document-CESTAT-Import-Document-taxscan.jpg "No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]")
Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Charges received for supervising construction work for the allottees by Tamil Nadu(TN) Housing...
![Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Charges-for-Supervising-Construction-Work-for-Allottees-by-TN-Housing-Board-Business-Auxiliary-Services-CESTAT-Demand-of-Service-Tax-TAXSCAN.jpg "Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]")
No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not demandable under ‘auctioneer’ service’ on the commission received by the...
![No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Demand-Auctioneer-Service-Commission-Received-Cooperative-Society-in-Conducting-Action-CESTAT-TAXSCAN.jpg "No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]")