![2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Finance-Act-Service-Tax-TAXSCAN.jpg "2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]")
2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the 2% penal interest charged...
![Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-CESTAT-ruling-on-tour-operator-tax-TAXSCAN.jpg "Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â")
![No Service Tax to be levied on incentives received by CRS companies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Service-Tax-levied-incentives-CRS-companies-CESTAT-taxscan.jpg "No Service Tax to be levied on incentives received by CRS companies: CESTAT [Read Order]")
![Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-Tax-Mere-Discrepancy-Trial-Balance-ST3-Returns-Corroborative-Evidence-Insufficient-taxscan.jpeg "Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]")
![Goods Transportation upto Customer’s Premises Covered under ‘Input Service’: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Cenvat-Credit-CESTAT-News-TAXSCAN.jpg "Goods Transportation upto Customer’s Premises Covered under ‘Input Service’: CESTAT allows Cenvat Credit [Read Order]")
Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that self-assessment by taxpayers cannot be treated as dilution of central excise officers’ statutory...
![Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Self-Assessment-Taxpayer-treated-Dilution-Central-Excise-Officers-Statutory-Responsibility-CESTAT-taxscan.jpg "Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]")
If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that if a principal manufacturer fails to discharge the excise duty liability, the burden shifts to the job...
![If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Tax-Liability-Excise-and-Customs-Tax-Burden-Shift-to-Job-Worker-CESTAT-Taxscan.jpeg "If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]")
IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Nokia India was exempted from paying service tax on its sponsorship of the Kolkata Knight Riders (...
![IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Service-Tax-Kolkata-Knight-Riders-sponsorship-Cases-TAXSCAN.jpg "IPL qualifies as Sports Event: CESTAT exempts Nokia from Service Tax on Sponsoring Kolkata Knight Riders [Read Order]")
![Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Service-Tax-Residential-Complexes-TAXSCAN.jpg "Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]")
![No Customs Duty on ELISA Kits used only for Food Testing: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-ELISA-kits-customs-duty-taxscan.jpg "No Customs Duty on ELISA Kits used only for Food Testing: CESTAT [Read Order]")
Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that softwares / Websites Development service or consultancy on the internet requires human intervention and...
![Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-OIDAR-Service-Software-development-service-Website-Development-Service-Web-development-not-OIDAR-service-Taxscan.jpg "Softwares/Websites Development Service cannot be Categorised as OIDAR Service: CESTAT [Read Order]")
Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]
In a ruling in favour of Steel Authority of India ( SAIL ), the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that writing down the inputs for Income-tax...
![Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Income-Tax-Excise-and-Customs-CCR-Rule-3-5B-of-CCR-Cenvat-Credit-Rules-Taxscan.jpeg "Writing Down Inputs for Income Tax Purposes not same as Writing-Off Inputs under Rule 3 (5B) of CCR: CESTAT rules in favour of SAIL [Read Order]")