![No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Leviable-Supply-of-Water-and-Electricity-Essentially-Sale-of-Goods-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]")
No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which...
![Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Manufacturer-of-polyester-spun-yarn-polyester-spun-yarn-Manufacturer-Reversal-of-CENVAT-Credit-CENVAT-Credit-CESTAT-taxscan.jpg "Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]")
![Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-tax-not-leviable-charges-for-water-electricity-diesel-renting-immovable-property-CESTAT-taxscan.jpg "Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]")
![Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Description-Imported-Goods-Invoices-Different-Bill-of-Lading-CESTAT-Lowers-Penalty-Negligence-in-Import-Declaration-Verification-Absence-of-Ulterior-Motive-Malicious-Intent-TAXSCAN.jpg "Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]")
![No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Issuance-SCN-Finance-Act-Evidence-willful-Short-Payment-of-Service-Tax-CESTAT-TAXSCAN.jpg "No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand imposed on group life insurance schemes on the ground of benefit of closure...
![CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-Group-Life-Insurance-Schemes-ground-Closure-Finance-Act-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]")
CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]
The Hyderabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand in absence of evidence proving transaction of payment did to Facebook as for...
![CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-absence-of-Evidence-proving-Payment-Facebook-Business-Purpose-taxscan.jpg "CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]")
Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) non-awareness of other contraband goods in consignment other than declared in the bill of entry is not an excuse...
![Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-awareness-contraband-goods-Consignment-Declared-Bill-Entry-Excuse-avoid-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]")
Cenvat Credit Allowable on Inputs used for Fabrication of Capital Goods for Plant and Machinery: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that cenvat credit is allowable on inputs used for fabrication of capital goods for plant and machinery. ...
![Cenvat Credit Allowable on Inputs used for Fabrication of Capital Goods for Plant and Machinery: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Allowable-on-Inputs-used-for-Fabrication-of-Capital-Goods-for-Plant-and-Machinery-CESTAT-TAXSCAN.jpg "Cenvat Credit Allowable on Inputs used for Fabrication of Capital Goods for Plant and Machinery: CESTAT [Read Order]")
Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), noted that the export of “Information Technology Software Services” is classifiable as Business Auxiliary...
![Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Export-Information-Technology-Software-Services-BAS-Cenvat-Credit-CESTAT-taxscan.jpg "Export of “Information Technology Software Services” is classifiable as BAS, eligible for Cenvat Credit: CESTAT [Read Order]")
Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods can be confiscated under section 111(d) of the Customs Act,1962 if it was prohibited under...
![Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-Goods-can-be-Confiscated-Confiscated-Customs-Act-taxscan.jpg "Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]")
CESTAT Reduces Excessive Penalty Imposed for Confiscation of Prohibited Goods on Ground of Consideration of “Minimum Import Price” [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reduced the excessive penalty imposed for the confiscation of prohibited goods on the ground of consideration of...
![CESTAT Reduces Excessive Penalty Imposed for Confiscation of Prohibited Goods on Ground of Consideration of “Minimum Import Price” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ESTAT-Reduces-Penalty-CESTAT-Reduces-Excessive-Penalty-Excessive-Penalty-Confiscation-of-Prohibited-Goods-Prohibited-Goods-taxscan.jpg "CESTAT Reduces Excessive Penalty Imposed for Confiscation of Prohibited Goods on Ground of Consideration of “Minimum Import Price” [Read Order]")