![CESTAT validates filing of Refund Claim within Limitation by Speed Post [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Refund-Claim-Speed-Post-TAXSCAN.jpg "CESTAT validates filing of Refund Claim within Limitation by Speed Post [Read Order]")
CESTAT validates filing of Refund Claim within Limitation by Speed Post [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), validated filing of refund claim within limitation period by...
![Builder Eligible for Service Tax Refund on Cancellation of Booking by Flat Buyer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Refund-Cancellation-CESTAT-TAXSCAN.jpg "Builder Eligible for Service Tax Refund on Cancellation of Booking by Flat Buyer: CESTAT [Read Order]")
![Supply of ISO Tankers on Lease by Foreign Suppliers is Deemed Sale, Sales Tax not leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ISO-Tankers-Foreign-Suppliers-Deemed-Sale-Sales-Tax-CESTAT-TAXSCAN.jpg "Supply of ISO Tankers on Lease by Foreign Suppliers is Deemed Sale, Sales Tax not leviable: CESTAT [Read Order]")
![Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Filing-rectification-Application-rectification-Application-CESTAT-Appeal-taxscan.jpg "Filing rectification Application instead of Appeal for alleged Mistake in Judgment: CESTAT dismisses Appeal [Read Order]")
![FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FOB-Value-AO-Truth-or-Accuracy-of-Value-Export-of-Goods-CESTAT-TAXSCAN.jpg "FOB Value can be rejected when AO has reason to doubt the Truth or Accuracy of Value declared about Export of Goods: CESTAT [Read Order]")
CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit of service tax on input services for initial setting up of factory. The issue relates...
![CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Service-Tax-Input-Services-TAXSCAN.jpg "CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]")
CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench quashed service tax demand on Club or Association Service Due Registration as per Indian Trusts Act. The demand was...
![CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-ervice-Tax-demand-Service-Registration-TAXSCAN.jpg "CESTAT quashes Service Tax demand on Club or Association Service on due Registration as per Indian Trusts Act [Read Order]")
Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held thatthe exhibition of a movie provided by a distributor is not a support or assistance activity and Service...
![Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-Business-Support-Service-CESTAT-TAXSCAN.jpg "Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]")
![No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-reliable-Evidence-Stentering-of-Fabrics-Fabrics-CESTAT-Duty-demand-Taxscan.jpg "No reliable Evidence on Stentering of Fabrics: CESTAT quashes Duty demand [Read Order]")
Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]
As a relief to Rolex Rings, the Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere non-payment of Service tax or non-discharge of the liability does...
![Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Mere-Non-Payment-of-Service-Tax-or-Non-Discharge-of-the-Liiability-CESTAT-TAXSCAN.jpg "Mere Non-Payment of Service Tax or Non-Discharge of the Liiability does not a reason for invoking an Extended Period: CESTAT [Read Order]")
Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AC of the Excise Act is not leviable in absence of collusion, wilful...
![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg "Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Exemption and refund of service tax u/s 102 is applicable only to the contract which has...
![Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan-1.jpg "Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]")