No Service Tax leviable on Construction of Residential Complexes before 01.07.2010 even when Service is rendered as a Works Contract: CESTAT
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the construction of...
![Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Technical-knowhow-Fees-Assessable-Value-Imported-Goods-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Technical knowhow Fees not to be included in Assessable Value of Imported Goods: CESTAT [Read Order]")
![No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-evidence-order-Reviewing-Authority-CESTAT-refund-of-CVD-Taxscan.jpg "No evidence as to what order was received by Reviewing Authority: CESTAT allows refund of CVD [Read Order]")
![Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders are neither Parts nor Accessories of IFWT, not eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PCB-Lightning-Protector-Fuse-Holders-DC-Cables-AC-Cables-IFWT-Customs-Duty-Exemption-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders are neither Parts nor Accessories of IFWT, not eligible for Customs Duty Exemption: CESTAT [Read Order]")
![No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-liability-Management-Maintenance-Repair-Service-Non-Rendering-of-Service-in-India-Service-in-India-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]")
Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), in its recent judgement, has held that the classification of goods cannot be changed merely because some...
![Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Classification-of-Goods-Goods-Separate-Bill-of-Entry-Bill-of-Entry-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Classification of Goods cannot be changed merely because some parts were imported and cleared with a Separate Bill of Entry: CESTAT [Read Order]")
No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter to pass speaking order as there was no written consent as to acceptance of Bills of Entry...
![No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bills-of-Entry-CESTAT-order-TAXSCAN.jpg "No Written Consent as to Acceptance of Bills of Entry: CESTAT remands matter to pass Speaking Order [Read Order]")
Refund claims to trader-importer can't be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund claims to trader-importers can't be rejected even if failed to satisfy requirements under...
![Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Refund-claims-Notification-CESTAT-TAXSCAN.jpg "Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]")
Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]
In a recent decision the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Imported Tubular Tower are parts of Wind Operated Electricity Generator,...
![Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imported-Tubular-Tower-parts-Wind-Operated-Electricity-Generator-Customs-Duty-Exemption-CESTAT-TAXSCAN.jpg "Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]")
Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]
In a major ruling the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench noted that the responsibility shifts to an Indian resident, to meet with TDS obligation when one...
![Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Responsibility-Indian-Resident-TDS-Obligation-TDS-One-Party-Agreement-Non-Resident-PE-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]")
CESTAT Confirms non-includability of TDS in Value of Taxable Services for Amount Credited to Associated Enterprises [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), confirmed the non-includability of Tax Deduction at Source ( TDS ) in the value of taxable services for the...
![CESTAT Confirms non-includability of TDS in Value of Taxable Services for Amount Credited to Associated Enterprises [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-TDS-Taxable-Services-Amount-Credited-Associated-Enterprises-Customs-Excise-Service-Tax-Taxscan.jpg "CESTAT Confirms non-includability of TDS in Value of Taxable Services for Amount Credited to Associated Enterprises [Read Order]")
![Cenvat Credit is allowable on Tax Paid under RCM: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Cenvat-Credit-Tax-Paid-RCM-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Cenvat Credit is allowable on Tax Paid under RCM: CESTAT [Read Order]")