![Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Demand-Integrated-Goods-and-Service-Tax-Goods-and-Service-Tax-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]")
Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods sent out of India on an approval basis do...
![Statements Collected without Following Rule 9D of CCR are Irrelevant: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Statements-Collected-Following-Rule-9D-CCR-are-Irrelevant-CESTAT-TAXSCAN.jpg "Statements Collected without Following Rule 9D of CCR are Irrelevant: CESTAT [Read Order]")
![Customs Duty Exemption Available on Imported WAP as they do not support LTE Standard: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Exemption-Imported-WAP-LTE-Standard-CESTAT-TAXSCAN.jpg "Customs Duty Exemption Available on Imported WAP as they do not support LTE Standard: CESTAT [Read Order]")
![CENVAT Credit cannot be Avail on the Basis of Second Stage Dealers Invoices: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-Avail-on-the-Basis-of-Second-Stage-Dealers-Invoices-CESTAT-TAXSCAN.jpg "CENVAT Credit cannot be Avail on the Basis of Second Stage Dealers Invoices: CESTAT [Read Order]")
![Relief to Redington: CESTAT Upholds Quashing of Customs Duty Demand on Import of WAP which Works on Technology and does not support LTE standard on ground of Exemption Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Import-Of-WAP-Wireless-Application-Protocol-LTE-Long-Term-Evolution-Exemption-Eligibility-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-TAXSCAN.jpg "Relief to Redington: CESTAT Upholds Quashing of Customs Duty Demand on Import of WAP which Works on Technology and does not support LTE standard on ground of Exemption Eligibility [Read Order]")
Market Survey report Based on Contemporaneous Import Data is not Valid: CESTAT Sets Aside Penalty under Customs Act for MisDeclaration [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT)has held that the market survey report based on contemporaneous import data is not valid and set aside the penalty...
![Market Survey report Based on Contemporaneous Import Data is not Valid: CESTAT Sets Aside Penalty under Customs Act for MisDeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Market-Survey-report-Contemporaneous-Import-Data-CESTAT-Sets-Aside-Penalty-Customs-Act-for-MisDeclaration-MisDeclaration-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Market Survey report Based on Contemporaneous Import Data is not Valid: CESTAT Sets Aside Penalty under Customs Act for MisDeclaration [Read Order]")
Mere Acceptance of Reassessed Value and Payment Will not be Sufficient to Confirm the Allegation of Under Valuation of Imported Brass Ceramic Cartridge: CESTAT sets aside Penalty under Customs Act [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that mere acceptance of reassessed value and payment will not sufficient to confirm the allegation of...
![Mere Acceptance of Reassessed Value and Payment Will not be Sufficient to Confirm the Allegation of Under Valuation of Imported Brass Ceramic Cartridge: CESTAT sets aside Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Mere-Acceptance-Reassessed-Value-Confirm-the-Allegation-Brass-Ceramic-Cartridge-Customs-Act-Under-Valuation-CESTAT-News-Excise-Customs-Tax-News-TAXSCAN.jpg "Mere Acceptance of Reassessed Value and Payment Will not be Sufficient to Confirm the Allegation of Under Valuation of Imported Brass Ceramic Cartridge: CESTAT sets aside Penalty under Customs Act [Read Order]")
No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 78 of the Finance Act 1994, was impossible as there was no evidence relating to...
![No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Under-Section-78-Finance-Act-Under-Section-78-Of-Finance-Act-impossible-on-absence-absence-of-evidence-relating-to-evasion-of-tax-CESTAT-Excise-And-Customs-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]")
Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand which was imposed on Customs Broker (CB) for the import of Vontron make RO...
![Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Custom-Duty-Demand-CB-Import-Vontron-RO-Membranes-Violation-of-Regulation-CBLR-CESTAT-Customs-Duty-Demand-TAXSCAN.jpg "Custom Duty Demand on CB for Import of Vontron make RO Membranes without any Violation of Regulation 10(n) of CBLR : CESTAT Quashes Customs Duty Demand [Read Order]")
CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-computation of the penalty which was imposed on the assessee for non-payment of service tax before...
![CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dismissal-of-registration-Income-Tax-Act-absence-of-assessee-to-determine-genuineness-charitable-trust-ITAT-restores-matter-to-CITE-ITAT-re-adjudication-taxscan.jpg "CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]")
CESTAT Upholds Service Tax Demand on Technical, Inspection and Certification Services on ground of Non-Inclusion of Statutory Function [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the service tax demand imposed on the assessee for technical, inspection, and certification service on...
![CESTAT Upholds Service Tax Demand on Technical, Inspection and Certification Services on ground of Non-Inclusion of Statutory Function [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Technical-Inspection-Certification-Services-CESTAT-Upholds-Service-Tax-Demand-taxscan.jpg "CESTAT Upholds Service Tax Demand on Technical, Inspection and Certification Services on ground of Non-Inclusion of Statutory Function [Read Order]")
Service Tax Leviable on Any Undertakes Technical, Inspection and Certification service which Is Not Sovereign Function : CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any undertakes technical, inspection, and certification services which was not a statutory or...
![Service Tax Leviable on Any Undertakes Technical, Inspection and Certification service which Is Not Sovereign Function : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Inspection-Certification-service-Service-Tax-Leviable-on-Any-Undertakes-Technical-CESTAT-taxscan.jpg "Service Tax Leviable on Any Undertakes Technical, Inspection and Certification service which Is Not Sovereign Function : CESTAT [Read Order]")