![Redemption Fee can’t be imposed for ADD Escaped Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Redemption-Fee-ADD-Escaped-Assessment-CESTAT-Taxscan.jpg "Redemption Fee can’t be imposed for ADD Escaped Assessment: CESTAT [Read Order]")
Redemption Fee can’t be imposed for ADD Escaped Assessment: CESTAT [Read Order]
The Chennai bench of the CESTAT has held that redemption fee cannot be imposed for the escaped assessment of Anti-Dumping Duty. M/s. LSML Private...
![SSI Benefit cannot be denied since Manufacturer has Right to Use Brand Name of Another and Cleared Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/SSI-Benefit-Manufacturer-Brand-Name-Another-Cleared-Goods-CESTAT-Taxscan.jpg "SSI Benefit cannot be denied since Manufacturer has Right to Use Brand Name of Another and Cleared Goods: CESTAT [Read Order]")
![Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Developer-Service-Tax-Rental-Residential-Flats-Commercial-Spaces-CESTAT.jpg "Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]")
![Relief to Rolex: CESTAT remands matter back to Dept to Reconsider Service Tax Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Rolex-CESTAT-Dept-Service-Tax-Refund-Claim-taxscan.jpg "Relief to Rolex: CESTAT remands matter back to Dept to Reconsider Service Tax Refund Claim [Read Order]")
![Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/refund-claim-CESTAT-Taxscan.jpg "Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]")
Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the commission to agents cannot be subject to service tax in the absence of service provider and...
![Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Commission-Agents-CESTAT-Service-Tax-Service-Provider-Taxscan.jpg "Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]")
![Error in mentioning No. of Pieces while filing Bill of Entry can be rectified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Error-Pieces-filing-Bill-of-entry-rectified-CESTAT-taxscan.jpg "Error in mentioning No. of Pieces while filing Bill of Entry can be rectified: CESTAT [Read Order]")
No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that excise duty cannot be leviable on the manufacture of goods bearing brand name since the same was not sold...
![No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Excise-Duty-Manufacture-of-Goods-Brand-Name-Sold-Customers-Manufacturer-CESTAT-taxscan.jpg "No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]")
Relief to Reliance Jio Infocomm: Antenna for Base Station can be treated as ‘Parts of Base Station’ under Customs Tariff Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench, while granting relief to Relief to Reliance Jio Infocomm Ltd, antenna for base station can be treated as ‘Parts of...
![Relief to Reliance Jio Infocomm: Antenna for Base Station can be treated as ‘Parts of Base Station’ under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Reliance-Jio-Infocomm-Antenna-B-Parts-of-Base-Station-Customs-Tariff-Act-CESTAT.jpg "Relief to Reliance Jio Infocomm: Antenna for Base Station can be treated as ‘Parts of Base Station’ under Customs Tariff Act: CESTAT [Read Order]")
'Software Maintenance Services' are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the software maintenance services shall not be covered within the definition of “Business Auxiliary...
![Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Software-Maintenance-Services-ambit-of-BAS-2007-Amendment-CESTAT.jpg "Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]")
![CESTAT allows Refund of Service Tax paid on Liquor License fee to Govt [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/CESTAT-Refund-Service-Tax-paid-Liquor-License-fee-Govt-taxscan.jpg "CESTAT allows Refund of Service Tax paid on Liquor License fee to Govt [Read Order]")
For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]
The Supreme Court has held that for granting Service Tax exemption based on the nature of agreements, agreements ought to be read as a composite whole. The appellant, Adiraj Manpower Services Pvt....
![For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Service-Tax-exemption-service-tax-nature-agreements-composite-whole-supreme-court-exemption-Taxscan.jpg "For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]")