![No Penalty can be Imposed on Partners, If Penalty has been imposed on Partnership Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Partnership-CESTAT-Taxscan.jpg "No Penalty can be Imposed on Partners, If Penalty has been imposed on Partnership Firm: CESTAT [Read Order]")
No Penalty can be Imposed on Partners, If Penalty has been imposed on Partnership Firm: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has reduced the penalty on account of ‘no monetary benefits’...
![No Service Tax on ‘Club or Association Service’, and ‘Convention Service’ If Received Amount wholly Transmitted: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Convention-Service-Club-No-Service-Tax-CESTAT-Taxscan.jpg "No Service Tax on ‘Club or Association Service’, and ‘Convention Service’ If Received Amount wholly Transmitted: CESTAT [Read Order]")
![No denial of Credits to recipient even If the Duty was Legally not payable by Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Credits-CESTAT-Taxscan.jpg "No denial of Credits to recipient even If the Duty was Legally not payable by Supplier: CESTAT [Read Order]")
![Service Tax Refund can be claimed on the basis of monthly consolidated STTG Certificate issued by Indian Railways: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Service-Tax-Indian-Railway-Taxscan.jpg "Service Tax Refund can be claimed on the basis of monthly consolidated STTG Certificate issued by Indian Railways: CESTAT [Read Order]")
![Refund of Unutilised Credit can’t be denied If Assessee Voluntarily Debits Credit amount in Form GSTR-3B: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/GSTR-3B-Refunds-Unutulised-Credits-Assessee-CESTAT-Taxscan.jpg "Refund of Unutilised Credit can’t be denied If Assessee Voluntarily Debits Credit amount in Form GSTR-3B: CESTAT [Read Order]")
Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]
The CESTAT New Delhi held that Emails and other electronic evidence cannot be relied upon to prove undervaluation. The charge of undervaluation cannot be made out on mere assumptions and presumptions....
![Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Emails-Electronic-Evidence-Valuation-CESTAT-Taxscan.jpg "Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]")
No Vivisection in Service and Material Components of Contract make a Composite Works Contract: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in the case of Vishwanath Projects Ltd v Commissioner of ST held that where a contract cannot be vivisection...
![No Vivisection in Service and Material Components of Contract make a Composite Works Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Works-Contract.jpg "No Vivisection in Service and Material Components of Contract make a Composite Works Contract: CESTAT [Read Order]")
Service Tax paid on GTA Services available as Refund and is not Exempt in Essence: CESTAT [Read Order]
The Hyderabad Bench of the Central Excise and Service Tax Appellate Tribunal (CESTAT) in the case of Oren Hydrocarbons Pvt Ltd v Commissioner of Customs held that where the conditions for availing a...
![Service Tax paid on GTA Services available as Refund and is not Exempt in Essence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-GST-GTA-Taxscan.jpg "Service Tax paid on GTA Services available as Refund and is not Exempt in Essence: CESTAT [Read Order]")
![Cleaning Service Providing through Manpower is not a Taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Manpower-Cleaning-Service-Service-Tax-Taxscan.jpg "Cleaning Service Providing through Manpower is not a Taxable Service: CESTAT [Read Order]")
No Confiscation or Penalty as Import of Multi Functional Digital Copies are not prohibited: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) of Hyderabad held that importing of Multifunctional digital copies is not prohibited so cannot confiscation or penalty can be imposed....
![No Confiscation or Penalty as Import of Multi Functional Digital Copies are not prohibited: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/CESTAT-Taxscan.jpg "No Confiscation or Penalty as Import of Multi Functional Digital Copies are not prohibited: CESTAT [Read Order]")
![Clearances to SEZ Developers is Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Special-Economic-Zone.jpg "Clearances to SEZ Developers is Export: CESTAT [Read Order]")
Chartered Accountant’s Certificate certifying the Tax Burden not been passed on to another can be considered as evidence: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai ruled that the Chartered Accountant’s Certificate that categorically certifying that the tax burden has not been passed on to...
![Chartered Accountant’s Certificate certifying the Tax Burden not been passed on to another can be considered as evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Chartered-Accountants-Certificate-Tax-Burden-CESTAT-Taxscan.jpg "Chartered Accountant’s Certificate certifying the Tax Burden not been passed on to another can be considered as evidence: CESTAT [Read Order]")