![Unloading of Coal from Railway Wagons and for Transportation to Coal Yard is not Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Coal-Railway-Transportation-Coal-Manpower-Recruitment-Agency-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Unloading of Coal from Railway Wagons and for Transportation to Coal Yard is not Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand [Read Order]")
Unloading of Coal from Railway Wagons and for Transportation to Coal Yard is not Manpower Recruitment or Supply Agency Service: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand and held that the unloading of...
![Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Mis-declared-Description-Bills-of-Entry-Customs-Broker-CESTAT-TAXSCAN.jpg "Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]")
![Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cost-of-Corrugated-Boxes-supplied-Transaction-Value-of-metal-container-Transaction-Value-CESTAT-metal-container-Corrugated-Boxes-taxscan.jpg "Cost of Corrugated Boxes supplied Free of Cost by Buyers is Includible in Transaction Value of metal containers: CESTAT [Read Order]")
![DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/DEPB-Certificate-Forged-Bank-Realization-Certificates-Bill-of-Entry-CESTAT-Penalty-taxscan.jpg "DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]")
Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the reduction of penalty on the ground that the right of redemption is available as imported areca...
![Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Redemption-Imported-Areca-Nuts-Prohibited-Goods-CESTAT-Reduction-of-Penalty-Penalty-taxscan.jpg "Right of Redemption available as Imported Areca Nuts are not Prohibited Goods: CESTAT confirms Reduction of Penalty [Read Order]")
Disallowance of Availment of Cenvat credit of Service Tax: CESTAT directs to follow NCLT Order [Read Order]
In a case of disallowance of availment of cenvat creditof service tax, the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed to follow the National Company...
![Disallowance of Availment of Cenvat credit of Service Tax: CESTAT directs to follow NCLT Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Disallowance-Cenvat-credit-Service-Tax-CESTAT-NCLT-Order-TAXSCAN.jpg "Disallowance of Availment of Cenvat credit of Service Tax: CESTAT directs to follow NCLT Order [Read Order]")
Relief to IOCL: CESTAT upholds Calculation of Duty paid on Transactions with OMCs as per MoU at Lower Price [Read Order]
The Chennai bench of Customs Excise and Services Tax Appellate Tribunal (CESTAT) granted relief to the Indian Oil Corporation Limited (IOCL). The bench ruled that even though there is a difference...
![Relief to IOCL: CESTAT upholds Calculation of Duty paid on Transactions with OMCs as per MoU at Lower Price [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/IOCL-CESTAT-Duty-paid-on-Transactions-Transactions-Duty-OMCs-MoU-at-Lower-Price-taxscan.jpg "Relief to IOCL: CESTAT upholds Calculation of Duty paid on Transactions with OMCs as per MoU at Lower Price [Read Order]")
No Service Tax leviable on Construction of Residential Complexes before 01.07.2010 even when Service is rendered as a Works Contract: CESTAT
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on the construction of residential complexes before 01.07.2010 even when...
Re-assessment of Customs Duty cannot be Done at Request of Party who has Self-Assessed Bill of Entry and wants another Benefit after Clearance: CESTAT
In a recent decision the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the re-assessment of customs duty cannot be done at request of party who has...
Materials supplied but not charged by Service Provider cannot be included in Gross value of Service: CESTAT directs to re-quantify Service Tax [Read Order]
Value of the material supplied by the service recipient, since not charged by the service provider, cannot be included in the gross value of the service, ruled the two-member-bench of Customs Excise...
![Materials supplied but not charged by Service Provider cannot be included in Gross value of Service: CESTAT directs to re-quantify Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Materials-supplied-Materials-Service-Provider-Gross-value-of-Service-CESTAT-re-quantify-Service-Tax-taxscan.jpeg "Materials supplied but not charged by Service Provider cannot be included in Gross value of Service: CESTAT directs to re-quantify Service Tax [Read Order]")
No Service Tax Demand when completion certificate issued before July 01 2010: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that there can be no demand for service tax when the completion certificate has been issued before July 01 2010....
![No Service Tax Demand when completion certificate issued before July 01 2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Tax-Demand-Service-Tax-completion-certificate-CESTAT-taxscan.jpg "No Service Tax Demand when completion certificate issued before July 01 2010: CESTAT [Read Order]")