![Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-Refund-Claim-of-Service-Tax-filed-after-One-Week-of-Passing-Order-Order-CESTAT-allows-Interest-on-Refund-CESTAT-Taxscan.jpg "Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]")
Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the interest on refund since the claim of service tax was...
![Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-tax-leviable-wireline-logging-perforation-data-processing-services-TTA-services-CESTAT-TAXSCAN.jpg "Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]")
![Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Central-Excise-Rules-Applicable-Transaction-Before-CESTAT-TAXSCAN.jpg "Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]")
![Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Toll-Collection-on-Behalf-of-NHAI-Cannot-be-Considered-as-Business-Auxiliary-Service-Toll-Collection-on-Behalf-of-NHAI-NHAI-CESTAT-Taxscan.jpg "Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]")
![Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-of-Refund-Claim-of-Educational-Cess-Rejection-of-Refund-Claim-Refund-Claim-Educational-Cess-Limitation-and-Unjust-Enrichment-CESTAT-Taxscan.jpg "Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]")
Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported pre-packaged goods should be intended for retail sale to avail the benefit of Special...
![Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Imported-Pre-packaged-Goods-Retail-Sale-Avail-Benefit-of-SAD-CESTAT-taxscan.jpg "Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]")
Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]
The Kolkata bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the post facto production of the certificate by the assessee was entitled to get the exemption under the...
![Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Post-Facto-Production-of-Certificates-Post-Facto-Production-of-Certificates-by-Assessee-Post-Facto-Production-of-Certificates-by-Assessee-Entitles-to-get-Exemption-CESTAT-Taxscan.jpg "Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]")
Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not "BAS": CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the collection of adda fee or bus stand fee by the transport corporation cannot be equated to...
![Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collection-of-Adda-Fee-Transport-Corporation-Statutory-Function-BAS-CESTAT-taxscan.jpg "Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]")
CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the interim order passed by the Commissioner (Appeals) for rejecting the claim of refund of educational...
![CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Interim-Order-for-Rejecting-Claim-of-Refund-of-Educational-Cess-on-ground-of-Non-Inclusion-of-Refund-in-Area-Based-Exemption-Notification-TAXSCAN.jpg "CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]")
Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods are not liable for confiscation even if the bulk packages did not contain any details of the...
![Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-are-Not-Liable-for-Confiscation-Even-if-Bulk-Package-Did-not-Contain-Details-of-Manufacturer-PFA-Act-CESTAT-TAXSCAN-1.jpg "Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]")
No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed when the entire service tax discharged along with interest immediately before...
![No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-penalty-can-be-Imposed-when-Entire-Service-Tax-Discharged-Along-with-Interest-before-Issuance-of-SCN-Finance-Act-CESTAT-TAXSCAN.jpg "No penalty can be Imposed when Entire Service Tax Discharged Along with Interest before Issuance of SCN u/s 78 of Finance Act: CESTAT [Read Order]")
No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]
 The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax can be charged if the assessee was not a service received from the foreign banks under...
![No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-can-be-Charged-if-Assessee-is-Not-a-Service-Recipient-from-Foreign-Banks-Finance-Act-CESTAT-TAXSCAN.jpg "No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]")