![Service Tax not leviable Merely on Basis of Figures Reflected in Statutory Records: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Hyderabad-Service-Tax-Statutory-Records-CESTAT-on-service-tax-TAXSCAN.jpg "Service Tax not leviable Merely on Basis of Figures Reflected in Statutory Records: CESTAT [Read Order]")
Service Tax not leviable Merely on Basis of Figures Reflected in Statutory Records: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that service tax is not leviable merely on basis of...
![Explanation 3(a) to Sec.65(44) does not apply to members of Club /Association which are Incorporated: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Hyderabad-Club-and-Association-Members-Explanation-TAXSCAN.jpg "Explanation 3(a) to Sec.65(44) does not apply to members of Club /Association which are Incorporated: CESTAT [Read Order]")
![Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-Demanded-Sole-basis-Information-from-ITR-Form-26AS-CESTAT-taxscan.jpg "Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]")
![Assessable Value on Goods Transferred to any Plant to be determined u/r 8 of Central Excise Valuation Rules where some Goods Sold to Independent Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Hyderabad-Rule-8-of-Central-Excise-Valuation-Rule-Assessable-value-determination-Goods-transportation-taxscan.jpg "Assessable Value on Goods Transferred to any Plant to be determined u/r 8 of Central Excise Valuation Rules where some Goods Sold to Independent Buyers: CESTAT [Read Order]")
![CESTAT upholds Order of Commissioner Quashing Service Tax Demand under head SOTG [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Hyderabad-Service-Tax-CESTAT-ruling-on-Service-Tax-Demand-Service-tax-demand-TAXSCAN.jpg "CESTAT upholds Order of Commissioner Quashing Service Tax Demand under head SOTG [Read Order]")
Absence of Input Services would Adversely Impact Quality and Efficiency of Output Service Provided: CESTAT quashes Penalty u/r 15 of CCR [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 ( CCR ) in the absence of input...
![Absence of Input Services would Adversely Impact Quality and Efficiency of Output Service Provided: CESTAT quashes Penalty u/r 15 of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Hyderabad-Input-Services-CESTAT-verdict-on-input-service-absence-CCR-Cenvat-Credit-Rules-Taxscan.jpg "Absence of Input Services would Adversely Impact Quality and Efficiency of Output Service Provided: CESTAT quashes Penalty u/r 15 of CCR [Read Order]")
Relief to HSBC Electronic Data Processing India: CESTAT quashes Service Tax Demand on Back-Office Support Services [Read Order]
In a major relief to HSBC Electronic Date Processing India, the Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand on back-office support...
![Relief to HSBC Electronic Data Processing India: CESTAT quashes Service Tax Demand on Back-Office Support Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cestat-Hyderabad-CESTAT-Verdict-on-HSBC-Tax-Case-HSBC-Service-Tax-Ruling-HSBC-HSBC-Tax-Relief-by-CESTAT-taxscan.jpg "Relief to HSBC Electronic Data Processing India: CESTAT quashes Service Tax Demand on Back-Office Support Services [Read Order]")
Sufficient evidence to establish that brand name belonged to third person: CESTAT upholds excise duty demand [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the excise duty demand as there was sufficient evidence to establish that the brand name belonged to...
![Sufficient evidence to establish that brand name belonged to third person: CESTAT upholds excise duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/excise-duty-demand-site-img.jpg "Sufficient evidence to establish that brand name belonged to third person: CESTAT upholds excise duty demand [Read Order]")
No Excise Duty leviable on Clearances made to Two Projects through Main Contractor BHEL: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that no excise duty is leviable on clearances made to two projects through main contractor Bharat Heavy...
![No Excise Duty leviable on Clearances made to Two Projects through Main Contractor BHEL: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/xcise-Duty-BHEL-Bharat-Heavy-Electricals-Limited-TAXSCAN.jpg "No Excise Duty leviable on Clearances made to Two Projects through Main Contractor BHEL: CESTAT [Read Order]")
Reimbursable Expenses cannot be included in Gross Value charged: CESTAT sets aside Service Tax Demand [Read Order]
The two-member bench of Hyderabad Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that reimbursable expenses cannot be included in gross value charged and set aside the demand of...
![Reimbursable Expenses cannot be included in Gross Value charged: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Demand-Gross-Value-CESTAT-Customs-TAXSCAN.jpg "Reimbursable Expenses cannot be included in Gross Value charged: CESTAT sets aside Service Tax Demand [Read Order]")
No Evidence to show that relationship between parties has influenced price: CESTAT quashes differential Duty Demand
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed differential duty demand as there was no evidence to show that relationship between parties has...
Procedures of Refund under Rule 5 of CCR and Procedure for Disallowance of Credit under Rule 14 are Similar: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal has held that procedures of Refund under Rule 5 of Cenvat Credit Rules (CCR) and Procedure for Disallowance of Credit...
![Procedures of Refund under Rule 5 of CCR and Procedure for Disallowance of Credit under Rule 14 are Similar: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-CCR-Cenvat-Credit-Rules-Disallowance-of-Credit-TAXSCAN.webp "Procedures of Refund under Rule 5 of CCR and Procedure for Disallowance of Credit under Rule 14 are Similar: CESTAT [Read Order]")