![No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-payable-Address-Commission-Nature-of-Discount-Not-Payment-Provision-Any-Taxable-Service-CESTAT-TAXSCAN.jpg "No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]")
No Service Tax payable on “Address Commission” as in Nature of Discount and Not Payment for Provision of Any Taxable Service: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is payable on “Address Commission” as...
![CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Payment-of-Address-Commission-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Payment of Address Commission on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
![Clearance of Spent Sulphuric Acid Emerged as By-product to Fertiliser companies are Exempted from Payment of Excise duty under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Clearance-of-Spent-Sulphuric-Acid-By-product-to-Fertiliser-companies-Spent-Sulphuric-Acid-Payment-of-Excise-duty-under-Exemption-Notification-CESTAT-Fertiliser-companies-Exemption-Notification-taxscan.jpg "Clearance of Spent Sulphuric Acid Emerged as By-product to Fertiliser companies are Exempted from Payment of Excise duty under Exemption Notification: CESTAT [Read Order]")
![EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/EC-SWS-CESTAT-EC-and-SWS-are-in-nature-of-surcharge-CESTAT-non-levy-of-education-cess-applies-to-SWS-on-goods-taxscan.jpg "EC and SWS are in nature of surcharge: CESTAT non-levy of education cess applies to SWS on goods imported against MEIS/SEIS Schemes [Read Order]")
CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the revocation of the Customs Broker License on illegal import of food supplements on the ground of...
![CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Revocation-CB-License-CESTAT-Quashes-Revocation-of-CB-License-Illegal-Import-of-Food-Supplements-Import-of-Food-Supplements-taxscan.jpg "CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]")
Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that green peas which fall under the category of edible vegetables attract 10% of Basic Customs Duty (BCD)...
![Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Peas-Pisum-Sativum-Edible-Vegetables-BCD-Customs-Tariff-Act-CESTAT-taxscan.jpg "Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]")
CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the customs broker had a limited role of facilitating the clearance of imported goods as assessed,...
![CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CB-CB-has-Limited-Role-CB-has-Limited-Role-of-Facilitating-Clearance-Clearance-Imported-Goods-Goods-CESTAT-taxscan.jpg "CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]")
Valuation of Customs Duty of FO and DO used during coastal run of vessel should be done as per ‘Residual Method’ prescribed u/r 9(1) of Customs Valuation Rules: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that valuation of Customs Duty of fuel oil (FO) and diesel oil (DO) used during the coastal run of the vessel...
![Valuation of Customs Duty of FO and DO used during coastal run of vessel should be done as per ‘Residual Method’ prescribed u/r 9(1) of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Valuation-of-Customs-Duty-of-FO-and-DO-coastal-run-of-vessel-CESTAT-Residual-Method-Customs-Valuation-Rules-fuel-oil-diesel-diesel-oil-Excise-and-Customs-coastal-run-TAXSCAN.jpg "Valuation of Customs Duty of FO and DO used during coastal run of vessel should be done as per ‘Residual Method’ prescribed u/r 9(1) of Customs Valuation Rules: CESTAT [Read Order]")
Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that filing application for amendment of the Bills of Entry for correction of an inadvertent mistake or error...
![Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Application-Application-for-amendment-Application-for-amendment-of-Bills-of-Entry-Bills-of-Entry-Importers-taxscan.jpg "Application for amendment of Bills of Entry by Importers for Mistake Correction and Passing of Re-assessment Order based on Modification is Valid: CESTAT [Read Order]")
Importer is Eligible to Claim Refund of Customs Duty of Self-assessed Bills of Entry u/s 27 of Customs Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the importer was eligible to claim the refund of customs duty of self-assessed bills of entry defined...
![Importer is Eligible to Claim Refund of Customs Duty of Self-assessed Bills of Entry u/s 27 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Importer-Claim-Refund-Importer-is-Eligible-to-Claim-Refund-Customs-Duty-Bills-of-Entry-CESTAT-taxscan.jpg "Importer is Eligible to Claim Refund of Customs Duty of Self-assessed Bills of Entry u/s 27 of Customs Act: CESTAT [Read Order]")
CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the enhancement of value of Customs Duty on digital multi functions printers under the value estimation...
![CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Enhancement-of-value-of-Customs-Duty-Digital-Multi-Function-Printer-Customs-Duty-Value-Estimation-given-by-Chartered-Engineer-Chartered-Engineer-taxscan.jpg "CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]")