![Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-levied-total-receipt-falling-threshold-limit-penalty-Finance-Act-CESTAT-Taxscan.jpeg "Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]")
Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be levied for total receipt...
![No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Exemption-Central-Excise-Duty-Module-Mounting-Structures-Solar-Power-Water-Pumping-Systems-CESTAT-taxscan.jpeg "No Exemption of Central Excise Duty for Module Mounting Structures’ used in Solar Power Water Pumping Systems: CESTAT [Read Order]")
![No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-levied-Liquidated-Damages-Contract-CESTAT-Taxscan.jpg "No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]")
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")
![No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Toll-Collection-behalf-NHAI-CESTAT-Taxscan.jpg "No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]")
No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]
While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide...
![No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Malafide-Intention-Cenvat-Credit-Rent-a-Cab-service-CESTAT-deletes-Penalty-Taxscan.jpg "No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]")
Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]
The CESTAT, Delhi bench has while upholding the penalty order under Section 112 and 117 of the Customs Act, 1962, held that a regular importer has the duty to inform the department that the import...
![Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Importer-Customs-Dept-Imported-Goods-Counterfeit-Goods-CESTAT-Penalty-Taxscan.jpg "Importer was Duty-bound to inform Customs Dept that Imported Goods contains Counterfeit Goods: CESTAT upholds Penalty [Read Order]")
CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the CA certificate is not a mandatory requirement to process the refund claim of the assessee. The...
![CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CA-Certificate-SAD-Refund-CESTAT-Customs-Dept-Refund-Taxscan.jpg "CA Certificate not mandatory to allow SAD Refund: CESTAT directs Customs Dept to process Refund [Read Order]")
![Partial Relief to Falcon India: CESTAT deletes Penalty, Upholds Revocation of License [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Partial-Relief-Falcon-India-CESTAT-deletes-Penalty-Revocation-License-Taxscan.jpeg "Partial Relief to Falcon India: CESTAT deletes Penalty, Upholds Revocation of License [Read Order]")
Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]
The Delhi bench of the CESTAT has held that the department cannot avail the benefit of extended period of limitation is not available to Revenue in the present matters, there being no element of...
![Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Refund-department-Extended-Limitation-Fraud-Taxpayer-CESTAT-Taxscan.jpeg "Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]")
No Service Tax Liability on Advertising Services: CESTAT directs Prasar Bharati to Refund Service Tax collected from Customers [Read Order]
The CESTAT, Delhi bench, while holding that Prasar Bharati has no service tax liability on the advertising services, directed the Company to make the refund to the customers as the former collected...
![No Service Tax Liability on Advertising Services: CESTAT directs Prasar Bharati to Refund Service Tax collected from Customers [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Liability-Advertising-Services-CESTAT-Prasar-Bharati-Refund-Service-Tax.jpg "No Service Tax Liability on Advertising Services: CESTAT directs Prasar Bharati to Refund Service Tax collected from Customers [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 Deodorant to the notified port along with a...
![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]")