![Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayer-source-of-Money-Purchase-of-Gold-CESTAT-Penalty-Customs-Act-taxscan.jpg "Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")
Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty under section 112 of the Customs Act...
![Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Construction-of-Residential-Complex-WCS-CESTAT-taxscan.jpg "Construction of Residential Complex is properly Classifiable under head WCS u/s 65(105): CESTAT [Read Order]")
![No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-in-Cash-Tax-paid-CESTAT-Refund-Cash-taxscan.jpg "No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]")
![Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Rent-free-Accommodation-CISF-personnel-Additional-Consideration-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Rent-free Accommodation provided to CISF personnel not Additional Consideration: CESTAT quashes Service Tax Demand [Read Order]")
![Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Benefit-Cenvat-credit-Availed-Anyone-Outside-India-CESTAT-taxscan.jpg "Benefit of Cenvat credit cannot be Availed for Anyone Outside India: CESTAT [Read Order]")
Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section...
![Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Customs-Act-Adjudicating-Authority-SCN-taxscan.jpg "Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]")
Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed confiscation and held that the import of second-hand medical devices having minimum residual life of 5...
![Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Second-Hand-Medical-Devices-Medical-Devices-taxscan.jpg "Import of Second Hand Medical Devices having Minimum Residual Life of 5 Years or more not E-Waste: CESTAT quashes Confiscation [Read Order]")
Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that no Services tax exemption was allowable on the Construction of Residential Complex Services (CRCS)  for...
![Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Service-Tax-Construction-of-Residential-Complex-Residential-Complex-Gujarat-State-Police-Housing-Corporation-Housing-Corporation-CESTAT-Taxscan.jpg "Services under CRCS were brought under WCS from 01.07.2010, No Service Tax Exemption: CESTAT [Read Order]")
![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]")
Explanation 3(a) to Sec.65(44) does not apply to members of Club /Association which are Incorporated: CESTAT [Read Order]
In the recent case, the Hyderabad bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that Explanation 3(a) to Sec.65(44)of the Finance Act does not apply to members...
![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]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be demanded on sole basis of information from income tax returns (ITR) and Form...
![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]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the assessable value on goods transferred to any plant to be determined under Rule 8 of the Central...
![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]")