CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported...
![Service Tax Leviable on Publicity Charges Received by Media Company Received from Intermediary Agencies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Service-Tax-Media-Company-Media-Company-Publicity-Charges-Taxscan.jpg "Service Tax Leviable on Publicity Charges Received by Media Company Received from Intermediary Agencies: CESTAT [Read Order]")
![Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Carlsberg-India-Pvt.-Ltd-Taxscan.jpg "Central Sales Tax not applicable on Mere Stock Transferring of Beer from Manufacturing Units to depots situated in other State: CESTAT rules Carlsberg India Pvt. Ltd [Read Order]")
![LCD Panels Imported as Liquid Crystal Device Panels, Attracts Nil Customs Duty: CESTAT Rules in Favour of Micromax Informatics [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Excise-and-Customs-LCD-Panels-Liquid-Crystal-Device-Customs-Duty-LCD-Panels-with-no-customs-duty-Taxscan.jpg "LCD Panels Imported as Liquid Crystal Device Panels, Attracts Nil Customs Duty: CESTAT Rules in Favour of Micromax Informatics [Read Order]")
![Statement made during investigation before Central Excise Officer not reliable unless examined as witness: CESTAT sets aside Penalty Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Central-excise-officer-investigation-taxscan.jpg "Statement made during investigation before Central Excise Officer not reliable unless examined as witness: CESTAT sets aside Penalty Imposed [Read Order]")
Service Tax not leviable for Rental Agreements in Name of Individual Partners for Jointly Owned Property: CESTAT [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has has held that service tax not leviable for the rental agreements in name of individual partners for jointly...
![Service Tax not leviable for Rental Agreements in Name of Individual Partners for Jointly Owned Property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Service-Tax-Rental-Agreements-Tax-on-rental-income-TAXSCAN.jpg "Service Tax not leviable for Rental Agreements in Name of Individual Partners for Jointly Owned Property: CESTAT [Read Order]")
![CESTAT sets aside Service Tax Demand as Taxable Value comes Below Exemption Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-tax-exemption-SSI-exemption-taxscan.jpg "CESTAT sets aside Service Tax Demand as Taxable Value comes Below Exemption Limit [Read Order]")
CESTAT Sets aside Order Revoking Customs Broker License as SCN Fails to State Allegations in Respect of Violation of CBLR Rules [Read Order]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the order revoking Customs Broker License as the Show cause notice ( SCN ...
![CESTAT Sets aside Order Revoking Customs Broker License as SCN Fails to State Allegations in Respect of Violation of CBLR Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Customs-Excise-Service-Tax-CBLR-CBLR-Rules-TAXSCAN.jpg "CESTAT Sets aside Order Revoking Customs Broker License as SCN Fails to State Allegations in Respect of Violation of CBLR Rules [Read Order]")
CESTAT allows Immunity from Penalty u/s 108(1) of Companies Act as declaration filed by Appellant under VCES stands allowed [Read Order]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) allowed immunity from penalty under section 108(1) of the Companies Act 2013 Act as...
![CESTAT allows Immunity from Penalty u/s 108(1) of Companies Act as declaration filed by Appellant under VCES stands allowed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Companies-Act-VCES-Customs-Excise-Service-Tax-Appellate-Tribunal-section-1081-TAXSCAN.jpeg "CESTAT allows Immunity from Penalty u/s 108(1) of Companies Act as declaration filed by Appellant under VCES stands allowed [Read Order]")
![Panchnama should Not be treated as Certificate: CESTAT Sets Aside Penalty under Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Customs-Excise-Service-Tax-Appellate-Tribunal-Penalty-Panchnama-TAXSCAN.jpeg "Panchnama should Not be treated as Certificate: CESTAT Sets Aside Penalty under Central Excise Act [Read Order]")
![CESTAT Allows SSI Exemption Benefit to Factories Located In Rural Area [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-SSI-SSI-Exemption-Taxscan.jpg "CESTAT Allows SSI Exemption Benefit to Factories Located In Rural Area [Read Order]")
Amount deposited by way of Handling Charges are not leviable to Service Tax: CESTATÂ rules in favour of Kajaria Ceramics [Read Order]
In the significant case of Kajaria Ceramics Limited, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that amount deposited by way of Handling Charges are...
![Amount deposited by way of Handling Charges are not leviable to Service Tax: CESTATÂ rules in favour of Kajaria Ceramics [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Kajaria-Ceramics-Service-Tax-Service-tax-on-handling-charges-taxscan.jpg "Amount deposited by way of Handling Charges are not leviable to Service Tax: CESTATÂ rules in favour of Kajaria Ceramics [Read Order]")