![Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-on-Land-Development-Site-Formation-Clearance-Service-CESTAT-Upholds-Service-Tax-Demand-taxscan.jpg "Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]")
Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the demand for service tax on the ground of service tax...
![Service Tax Payable on Bill Discounting under BFS only When Service Rendered by Banking Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Payable-Bill-Discounting-under-BFS-Service-Tax-Bill-Discounting-BFS-Service-Rendered-by-Banking-Company-CESTAT-taxscan.jpg "Service Tax Payable on Bill Discounting under BFS only When Service Rendered by Banking Company: CESTAT [Read Order]")
![Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Water-Charges-collected-tenements-MMR-Service-supply-of-water-Service-Tax-under-MMR-Service-CESTAT-directs-to-Re-adjudication-Submission-of-Documents-taxscan.jpg "Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]")
![No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Customs-Act-Absence-of-Misdeclaration-of-Brand-Misdeclaration-of-Brand-Country-of-Origin-on-Import-Document-CESTAT-Import-Document-taxscan.jpg "No Penalty u/s 112(a) of Customs Act in Absence of Misdeclaration of Brand or Country of Origin on Import Document: CESTAT [Read Order]")
CENVAT Credit of Excise Duty Allowable when 5% of Value of Exempted Goods Reversed in terms of Rule 6(3)(i) of CENVAT Credit Rules: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable even when 5% of the value of exempted goods is reversed...
![CENVAT Credit of Excise Duty Allowable when 5% of Value of Exempted Goods Reversed in terms of Rule 6(3)(i) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-of-Excise-Duty-CENVAT-Credit-Excise-Duty-5-of-Value-of-Exempted-Goods-CENVAT-Credit-Rules-CESTAT-taxscan.jpg "CENVAT Credit of Excise Duty Allowable when 5% of Value of Exempted Goods Reversed in terms of Rule 6(3)(i) of CENVAT Credit Rules: CESTAT [Read Order]")
Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the imposition of service tax liability on goods transport agency service without...
![Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Goods-Transport-Agency-service-Verifying-Certificates-Obtained-from-Transporters-CESTAT-Directs-Re-adjudication-taxscan.jpg "Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]")
No Service Tax Leviable on Charges for Granting use of Forest Land for Non-Forest Purposes Like Mining: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no service tax leviable on charges for granting use of forest land for non-forest for the purposes...
![No Service Tax Leviable on Charges for Granting use of Forest Land for Non-Forest Purposes Like Mining: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-on-Charges-Granting-use-of-Forest-Land-Forest-Land-Non-Forest-Purposes-Like-Mining-CESTAT-taxscan.jpg "No Service Tax Leviable on Charges for Granting use of Forest Land for Non-Forest Purposes Like Mining: CESTAT [Read Order]")
Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the amount collected as administrative and handling charges from their sister's concerns which falls...
![Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-collected-Administrative-and-Handling-Charges-From-their-Sister-Concerns-Business-Support-Services-Service-Tax-Liability-CESTAT-Administrative-and-Handling-Charges-Service-Tax-taxscan.jpg "Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]")
Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the Commissioner (Appeals) for enhancing the value of a second-hand car so as to...
![Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Commissioner-Appeals-Enhanced-Value-of-Second-Hand-Car-Demand-differential-Customs-Duty-Notice-to-Assessee-Customs-Duty-CESTAT-Quashes-Order-Order-taxscan.jpg "Commissioner (Appeals) Enhanced Value of Second Hand Car so as to Demand differential Customs Duty without Giving Notice to Assessee: CESTAT quashes Order [Read Order]")
CESTAT quashes Penalty Imposed for Confiscation of Hot rolled steel plates on Ground of Genuine Disclosure of Quantity and Weight of Imported Goods [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the confiscation of hot rolled steel plates on the ground of genuine disclosure...
![CESTAT quashes Penalty Imposed for Confiscation of Hot rolled steel plates on Ground of Genuine Disclosure of Quantity and Weight of Imported Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Quashes-Penalty-Imposed-CESTAT-Penalty-Confiscation-of-Hot-rolled-steel-plates-Genuine-Disclosure-of-Quantity-Weight-of-Imported-Goods-Hot-rolled-steel-plates-taxscan.jpg "CESTAT quashes Penalty Imposed for Confiscation of Hot rolled steel plates on Ground of Genuine Disclosure of Quantity and Weight of Imported Goods [Read Order]")