![No penalty u/s 78 when discharged the service tax and incorrectly utilized the same: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/penalty-service-tax-CESTAT-TAXSCAN.jpg "No penalty u/s 78 when discharged the service tax and incorrectly utilized the same: CESTAT [Read Order]")
No penalty u/s 78 when discharged the service tax and incorrectly utilized the same: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no penalty under section 78 of the Finance...
![Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Refund-claims-Notification-CESTAT-TAXSCAN.jpg "Refund claims to trader-importer cant be rejected even if failed to satisfy requirement under Notification: CESTAT [Read Order]")
![Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imported-Tubular-Tower-parts-Wind-Operated-Electricity-Generator-Customs-Duty-Exemption-CESTAT-TAXSCAN.jpg "Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]")
![Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Saccharomyces-Boulardii-Yeast-CESTAT-duty-demand-taxscan.jpg "Saccharomyces Boulardii is classifiable as Yeast: CESTAT confirms differential Duty Demand [Read Order]")
![Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Royal-Enfield-enrichment-Refund-arising-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]")
Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that statutory limitation period under Section 11B Central Excise Act, 1944 not applicable to service tax refund...
![Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Statutory-limitation-period-Central-Excise-Act-service-tax-refund-amount-paid-tax-CESTAT-TAXSCAN.jpg "Statutory Limitation Period u/s 11B Central Excise Act not applicable to Service Tax Refund when Amount paid is not Tax: CESTAT [Read Order]")
Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently set aside the penalty imposed for alleged clandestine removal of goods, as the penalties in two...
![Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Quashing-of-penalties-CESTAT-Excise-Penalty-Clandestine-Removal-of-Goods-taxscan.jpg "Quashing of penalties in Common Cases: CESTAT sets aside Excise Penalty for alleged Clandestine Removal of Goods [Read Order]")
No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]
In a significant case of Tata International Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on Business...
![No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-Business-Auxiliary-Services-Foreign-Principal-CESTAT-Tata-International-Ltd-taxscan.jpg "No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]")
![Audit Reports are not an Order, No Bar on Filing VCES Declaration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Audit-reports-filing-VCES-Declaration-VCES-Declaration-CESTAT-taxscan.jpg "Audit Reports are not an Order, No Bar on Filing VCES Declaration: CESTAT [Read Order]")
Relief to Rajasthan Financial Corporation, Service Charges for Prepaid or foreclosure of loan by Customer is not a taxable Service: CESTAT [Read Order]
As a relief to Rajasthan Financial Corporation, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service charges for prepaid or foreclosure of...
![Relief to Rajasthan Financial Corporation, Service Charges for Prepaid or foreclosure of loan by Customer is not a taxable Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Rajasthan-Financial-Corporation-Service-Charges-Prepaid-loan-foreclosure-of-loan-Customer-CESTAT.jpg "Relief to Rajasthan Financial Corporation, Service Charges for Prepaid or foreclosure of loan by Customer is not a taxable Service: CESTAT [Read Order]")
Refund of unutilised Cenvat Credit cannot be rejected merely on the ground that the same is not Reflected in Service tax Return: CESTAT [Read Order]
In a recent judgment, the Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that refund of unutilised cenvat credit cannot be rejected merely on the ground...
![Refund of unutilised Cenvat Credit cannot be rejected merely on the ground that the same is not Reflected in Service tax Return: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Refund-cenvat-credit-service-tax-return-CESTAT-TAXSCAN.jpg "Refund of unutilised Cenvat Credit cannot be rejected merely on the ground that the same is not Reflected in Service tax Return: CESTAT [Read Order]")
No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there is no liability for paying tax either under ‘construction of complex service’ or ‘works...
![No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liability-for-paying-Tax-paying-Tax-Construction-of-Complex-Service-Works-Contract-Builder-promoter-CESTAT-taxscasn.jpg "No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]")