![Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/capital-goods-for-import-capital-goods-import-Project-Report-Irreversible-Project-Report-Concurrent-Exemptions-Project-Rate-CESTAT-taxscan.jpg "Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]")
Capital Goods for import Registered with Project Report Irreversible, Concurrent Exemptions Unavailable as Valuation tied to Project Rate: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the capital goods for import once registered with the Project...
![Duty Exemption on Gasket cannot be Denied Merely Because of Mismatch Occurred Initially which in later Rectified: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2023/07/Duty-Exemption-on-Gasket-Duty-Exemption-Gasket-CESTAT-taxscan.jpg "Duty Exemption on Gasket cannot be Denied Merely Because of Mismatch Occurred Initially which in later Rectified: CESTAT [Read Order]Â")
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
![Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-Tax-Mistake-of-Service-Tax-Law-Central-Excise-Act-CESTAT-Taxscan.jpg "Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]")
![No Duty Demandable on Semi-Finished and Finished Goods when it was Exported after Payment of Duty u/s 3(1) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Duty-Demandable-on-Semi-Finished-Finished-Goods-Payment-of-Duty-Central-Excise-Act-CESTAT-taxscan.jpg "No Duty Demandable on Semi-Finished and Finished Goods when it was Exported after Payment of Duty u/s 3(1) of Central Excise Act: CESTAT [Read Order]")
Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty is not demandable when the assessee has not crossed the threshold limit on the exemption and set...
![Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-not-Demandable-when-Assessee-has-Not-Crossed-the-Threshold-limit-on-Exemption-CESTAT-sets-aside-Demand-relying-on-Form-H-TAXSCAN.jpg "Penalty not Demandable when Assessee has Not Crossed the Threshold limit on Exemption: CESTAT sets aside Demand relying on Form H [Read Order]")
No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under the excise act is not invokable when duty with interest levied under section 12BB on...
![No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-under-Excise-Act-Excise-Act-Penalty-interest-Levied-Engine-to-Sister-Concern-CESTAT-taxscan.jpg "No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]")
Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) sets aside the demand of Service Tax in the absence of misdeclaration on the allegation of wrong availment of...
![Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allegation-of-Wrong-Availment-of-Exemption-by-Abatement-under-Exemption-Notification-CESTAT-sets-aside-Demand-of-Service-Tax-in-Absence-of-Misdeclaration-TAXSCAN.jpg "Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]")
![Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Place-of-Service-of-Business-commerce-should-be-the-location-of-Service-of-Recipient-CESTAT-TAXSCAN.jpg "Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]")
Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]
Quashing the service tax demand, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the grant of licence to operate and run hotel business is not taxable...
![Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Grant-of-Licence-to-Operate-and-Run-Hotel-Business-Licence-Hotel-Business-Renting-of-Immovable-Property-Service-CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Service-Tax-taxscan.jpg "Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]")
FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and held that Fixed Facility Charges (FFC) are not consideration received for...
![FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/FFC-charges-consideration-received-providing-supply-of-tangible-goods-CESTAT-service-tax-demand-excise-customs-service-tax-taxscan-2.jpg "FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]")
No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on Health and Fitness Services and Beauty Parlour Services as per revised...
![No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/service-tax-Health-Fitness-Services-Beauty-Parlour-Services-revised-rate-12.24-CESTAT-excise-customs-taxscan.jpg "No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]")