![Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Extended-Period-Evidence-of-Fraud-Evidence-Fraud-Collusion-Wilful-Misstatement-Misstatement-CESTAT-Taxscan.jpg "Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]")
Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked...
![License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/License-Authority-having-Satisfied-Fulfilment-of-Export-Obligation-Customs-Authorities-are-Bound-to-Accept-CESTAT-TAXSCAN.jpg "License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]")
![No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Role-of-Courier-Service-in-Smuggling-Gold-Role-of-Courier-Service-Courier-Service-Smuggling-Gold-Smuggling-Gold-CESTAT-Authorized-Courier-CESTAT-Taxscan.jpg "No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]")
![Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-issued-for-one-year-Period-Beyond-date-of-SCN-CESTAT-TAXSCAN.jpg "Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]")
![School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/School-Busses-fall-Definition-Cab-Finance-Act-No-Service-Tax-Leviable-CESTAT-TAXSCAN.jpg "School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]")
Delay in Filing Appeal by 23 Days as Director was Abroad: CESTAT directs Re-Adjudication to Decide on Condonation of Delay [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to decide in the matter of condonation of delay as there was delay in filing appeal by...
![Delay in Filing Appeal by 23 Days as Director was Abroad: CESTAT directs Re-Adjudication to Decide on Condonation of Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-Filing-Appeal-Delay-Appeal-Director-CESTAT-Directs-Re-Adjudication-CESTAT-Taxscan.jpg "Delay in Filing Appeal by 23 Days as Director was Abroad: CESTAT directs Re-Adjudication to Decide on Condonation of Delay [Read Order]")
Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Tribunal has no jurisdiction to prescribe rate of interest which is prescribed by Government...
![Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tribunal-Prescribe-Rate-of-Interest-Jurisdiction-Rate-of-Interest-Government-of-India-Notification-issued-Notification-Central-Excise-Act-Central-Excise-CESTAT-Taxscan.jpg "Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]")
Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any delay in filing an appeal beyond the extended period of thirty days or after expiry of the normal...
![Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filing-Appeal-filing-Appeal-Appeal-CESTAT-Delay-in-filing-Appeal-Cannot-be-Condoned-Taxscan.jpg "Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]")
![Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Supreme-Court-Recalls-Judgment-Exempting-Service-Tax-Judgment-Service-Tax-on-Duty-Free-Shops-at-Airports-Taxscan.jpg "Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]")
Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Vodafone Idea by quashing the service tax demand imposed on International inbound roaming...
![Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Vodafone-Idea-CESTAT-Quashes-Service-Tax-Demand-on-International-Inbound-Roaming-Charges-on-Ground-of-Inclusion-of-Service-Rendered-Export-of-Service-TAXSCAN.jpg "Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service tax liability which lies on the service receiver who...
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
