![Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Entry-Service-tax-Category-of-Commercial-Industrial-Construction-Industrial-Construction-CESTAT-taxscan.jpg "Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]")
Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]
In a significant case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Entry under section...
![‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mining-Services-Service-Tax-CESTAT-set-aside-Demand-of-Service-Tax-by-Invoking-Extended-Period-CESTAT-CESTAT-set-aside-Demand-of-Service-Tax-Demand-of-Service-Tax-Taxscan.jpg "‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]")
![CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-allows-Cenvat-Credit-CESTAT-Cenvat-Credit-Manufacture-of-Rerolled-Products-Excise-Duty-Taxscan.jpg "CESTAT allows Cenvat Credit on ‘inputs’ used in the Manufacture of Rerolled Products, Excise Duty not Leviable [Read Order]")
Value of Sale of Book Separately Identifiable from Audited Financials Statements, No Service Tax leviable on Consideration received on Publication Section L: CESTAT
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that service tax is not leviable on consideration received on Publication of Section L, as the value of...
Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed the re-adjudication since the adjudication authority failed to allow submitting Documents. M/s....
![Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Adjudication-Authority-failed-to-give-the-opportunity-to-submit-Documents-CESTAT-directs-Re-adjudication-Adjudication-Authority-CESTAT-Re-adjudication-Documents-Taxscan.jpg "Adjudication Authority failed to give the opportunity to submit Documents: CESTAT directs Re-adjudication [Read Order]")
No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on value of sale of books separately identifiable from audited financial...
![No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Service-Tax-on-Value-of-Sale-of-Books-Sale-of-Books-Audited-Financial-Statement-Financial-Statement-Value-of-Sale-of-Books-Separately-Identifiable-from-Audited-Financial-Statement-taxscan.jpg "No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]")
CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the cenvat credit on invoices issued by unregistered dealer, when actual receipt of goods not disputed. ...
![CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-allows-Cenvat-Credit-on-Invoices-issued-by-Unregistered-Dealer-Actual-Receipt-of-Goods-not-Disputed-TAXSCAN.jpg "CESTAT allows Cenvat Credit on Invoices issued by Unregistered Dealer, when Actual Receipt of Goods not Disputed [Read Order]")
Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty under Sections 112(a) and (b) and 114 AA of the Customs Act, 1962 as the seized gold bars was...
![Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Seized-Gold-Bars-Domestically-Purchased-CESTAT-Penalty-Gold-Bars-Customs-Act-taxscan.jpg "Seized Gold Bars established to be Domestically Purchased: CESTAT quashes Penalty under Customs Act [Read Order]")
![Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Hindalco-Industries-CESTAT-quashes-Central-Excise-Duty-Demand-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-taxscan.jpg "Relief to Hindalco Industries: CESTAT quashes Central Excise Duty Demand [Read Order]")
No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no service tax liability in absence of service receiver and service provider relationship....
![No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Liability-Service-Tax-Service-Receiver-and-Service-Provider-Relationship-CESTAT-taxscan.jpg "No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]")