![No Penalty since NOC from Competent Authority under the Drugs and Cosmetics Act was accompanied for Import of Assorted Deodorant: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Penalty-Competent-Authority-Drugs-and-Cosmetics-Act-Import-of-Assorted-Deodorant-CESTAT-Taxscan.jpeg "No Penalty since NOC from Competent Authority under the Drugs and Cosmetics Act was accompanied for Import of Assorted Deodorant: CESTAT [Read Order]")
No Penalty since NOC from Competent Authority under the Drugs and Cosmetics Act was accompanied for Import of Assorted Deodorant: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that penalty cannot be imposed for the import of Assorted...
![Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Developer-Service-Tax-Rental-Residential-Flats-Commercial-Spaces-CESTAT.jpg "Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]")
![Service Tax could not have been levied on the amount recovered as Liquidated Damages: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Service-tax-amount-liquidated-damages-CESTAT-Taxscan.jpg "Service Tax could not have been levied on the amount recovered as Liquidated Damages: CESTAT [Read Order]")
![Adjudicating Authority committed error by not sanctioning GST Refund as 10% Deposit required for Filing Second Appeal inclusive of 7.5% pre-deposit made for First Appeal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Adjudicating-Authority-GST-deposits-pre-deposit-CESTAT-taxscan.jpg "Adjudicating Authority committed error by not sanctioning GST Refund as 10% Deposit required for Filing Second Appeal inclusive of 7.5% pre-deposit made for First Appeal: CESTAT [Read Order]")
![Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Limitation-Period-refund-of-Service-Tax-Paid-Mistakenly-CESTAT-GST-refund-Taxscan.jpg "Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]")
CESTAT quashes Service Tax demand on Notice Pay recovered from Employees for Premature Resignation [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on notice pay recovered from employees for premature resignation. The appellant,...
![CESTAT quashes Service Tax demand on Notice Pay recovered from Employees for Premature Resignation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/CESTAT-service-tax-demand-notice-pay-recovered-employees-for-premature-resignation-Taxscan.jpg "CESTAT quashes Service Tax demand on Notice Pay recovered from Employees for Premature Resignation [Read Order]")
No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has No Service Tax liability as Consignment Notes have not been issued, activities can’t be covered under ‘goods...
![No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/goods-transport-agency-services-CESTAT.jpg "No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]")
Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax department cannot justify the procedural violation of omission to issue a show-cause notice...
![Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-cestat.jpg "Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]")
Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Taxpayer was just gaining time by keeping alive 14 years old SCN with sole intention of not making good...
![Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Taxpayer-Gaining-Time-14-years-Old-SCN-Customs-Duty-Good-deficiency-CESTAT-Taxscan.jpg "Taxpayer just gaining Time by keeping alive 14 years old SCN with Sole intention of not making good deficiency of Customs Duty: CESTAT [Read Order]")
Deemed demutualization doesn’t Demonstrate Legislative intention to Tax Specified Transactions: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that deemed demutualization does not demonstrate legislative intention to tax specified transactions. The...
![Deemed demutualization doesn’t Demonstrate Legislative intention to Tax Specified Transactions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/4e018a8a-3cd5-499d-8385-145fbf58b458.jpg "Deemed demutualization doesn’t Demonstrate Legislative intention to Tax Specified Transactions: CESTAT [Read Order]")
IDP Education India need not pay Service Tax for recruiting Students to Foreign Universities: CESTAT [Read Order]
The Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT), New Delhi bench hasheld that IDP Education India not required to pay Service Tax for recruiting Students to Australian...
![IDP Education India need not pay Service Tax for recruiting Students to Foreign Universities: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/IDP-Education-India-Service-Tax-recruiting-Students-Foreign-Universities-CESTAT-Taxscan-2.jpeg "IDP Education India need not pay Service Tax for recruiting Students to Foreign Universities: CESTAT [Read Order]")
No Service Tax payable on Services provided to Govt Company for ‘Transmission of Electricity’: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no Service Tax payable on services provided to Government Company for ‘transmission of electricity. The...
![No Service Tax payable on Services provided to Govt Company for ‘Transmission of Electricity’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Service-Tax-Government-Company-transmission-of-electricity-CESTAT-Taxscan.jpeg "No Service Tax payable on Services provided to Govt Company for ‘Transmission of Electricity’: CESTAT [Read Order]")