![Employees can’t be Penalized if they are not benefitted / incentivized by any act of Evasion of Duty by Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Customs-Station-Taxscan.jpg "Employees can’t be Penalized if they are not benefitted / incentivized by any act of Evasion of Duty by Company: CESTAT [Read Order]")
Employees can’t be Penalized if they are not benefitted / incentivized by any act of Evasion of Duty by Company: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that the penalty under the provisions of the Customs Act, 1962 cannot be...
![Sale of Study Materials by Coaching Centres would not attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Smart-Value-Service-Tax-Taxscan.jpg "Sale of Study Materials by Coaching Centres would not attract Service Tax: CESTAT [Read Order]")
![Customs Officers cannot seize Goods in SEZ Area: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Special-Economic-Zone.jpg "Customs Officers cannot seize Goods in SEZ Area: CESTAT [Read Order]")
![Parle 2-in-1 Eclairs & Kismi Toffee are not White Chocolates: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Kismi-Toffee-Taxscan.jpg "Parle 2-in-1 Eclairs & Kismi Toffee are not White Chocolates: CESTAT [Read Order]")
![Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Transport-Facility-Taxscan.jpg "Providing Transport Facility to Workers is only a Welfare Measure, Not ‘Input Service’: CESTAT denies Credit [Read Order]")
![Trust cannot be treated as a ‘Non-Banking Financial Institution’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Trust.jpg "Trust cannot be treated as a ‘Non-Banking Financial Institution’: CESTAT [Read Order]")
No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax cannot be imposed on the fit-outs rented along with the leased premises if there is...
![No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Service-Tax-Rent-Taxscan.jpg "No Service Tax on Renting of Office Fit Outs to Tenants If there is Separate Agreement: CESTAT [Read Order]")
Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while quashing service tax demand made by the department against ONGC, held that the effluents cannot be treated...
![Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/ONGC-Taxscan.jpg "Effluents are not ‘Goods’ for imposing Service Tax on GTA Services: CESTAT Quashes Tax Demand on ONGC [Read Order]")
Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the concepts of restaurant services and outdoor catering are distinguishable and the providing of...
![Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Restaurant-Services-Menu-Card-Taxscan.jpg "Providing Food by maintaining Menu Card with Fixed Price is ‘ Restaurant Services ’, not Outdoor Catering: CESTAT [Read Order]")
![Membership Donations to Patanjali Trust exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Membership-Donations-Patanjali-Trust-Taxscan.jpg "Membership Donations to Patanjali Trust exempt from Service Tax: CESTAT [Read Order]")
![Ayurvedic Centres run by Resorts out of Service Tax Net: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Ayurvedic-Centres-Service-Tax-Taxscan.jpg "Ayurvedic Centres run by Resorts out of Service Tax Net: CESTAT [Read Order]")
![Service Tax can be levied on Long-Term Lease of Commercial Properties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Long-Term-Lease-Commercial-Properties-Taxscan.jpg "Service Tax can be levied on Long-Term Lease of Commercial Properties: CESTAT [Read Order]")