![Mosquito Repellents and Ladies Garments are Smuggled, No Confiscation u/s 123 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-Kolkata-Mosquito-Repellents-smuggling-Ladies-Garments-smuggling-Section-123-Customs-Act-taxscan.jpg "Mosquito Repellents and Ladies Garments are Smuggled, No Confiscation u/s 123 of Customs Act: CESTAT [Read Order]")
Mosquito Repellents and Ladies Garments are Smuggled, No Confiscation u/s 123 of Customs Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that mosquito repellents and ladies' garments, being...
![Relief to Hindustan Aeronautics: CESTAT sets aside service Tax on license fees and other Incidental Expenses paid to Foreign Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-service-Tax-Tax-CESTAT-kolkata-service-tax-license-fees-TAXSCAN.jpg "Relief to Hindustan Aeronautics: CESTAT sets aside service Tax on license fees and other Incidental Expenses paid to Foreign Company [Read Order]")
![Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part VI]](https://www.taxscan.in/wp-content/uploads/2024/07/Half-Yearly-Case-Digest-CESTAT-Case-Digest-Half-Yearly-Excise-and-Service-Tax-Digest-Excise-and-Service-Tax-half-yearly-Case-Digest-taxscan.jpg "Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part VI]")
![Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/07/Cestat-Half-Yearly-Case-Digest-part-1.jpg "Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part 1]")
![Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Royalty-and-License-Fees-Transaction-Value-customs-and-excise-royalty-on-imported-parts-license-fees-on-importedparts-taxscan.jpg "Royalty and License Fees are not addable in Transaction value of Imported Parts and Components: CESTAT [Read Order]")
Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) upheld the imposition of a 7.5% interest on the deposited demand, even though the taxpayer made a pre-deposit of...
![Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Taxpayer-pre-deposit-demand-of-Service-Tax-CESTAT-Interest-on-Deposited-Demand-TAXSCAN.jpg "Taxpayer made pre-deposit of whole Demand of Service Tax: CESTAT upholds 7.5 % Interest on Deposited Demand [Read Order]")
No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has deleted the penalty for the short payment of service tax and determined that no service tax is applicable to...
![No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-CESTAT-Kolkata-IT-Services-Tax-Software-Services-tax-Short-Payment-Penalty-taxscan.jpg "No Service Tax Demanded for Information Technology and Software Services: CESTAT deletes Penalty for Short Payment of Service Tax [Read Order]")
Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the reimbursement of expenses, while includible in the assessable value, does not constitute the taxable...
![Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/eimbursement-Taxable-Value-Service-CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.webp "Reimbursement of Expenses Includible in Assessable value are not Taxable Value of Service: CESTAT [Read Order]")
Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty imposed on the alleged clandestine removal of goods, stating that the demand of Central...
![Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/penalty-CESTAT-Service-Tax-Central-Excise-Duty-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-kolkata-taxscan.jpg "Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]")
“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]
The Kolkata Bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that “Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” are Classifiable as Pyjamas and not...
![“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Girls-Leggings-Kids-Leggings-Girls-Pyjama-Half-Stocking-CESTAT-Revenue-Depts-Appeal-TAXSCAN.jpg "“Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” Classifiable as Pyjamas: CESTAT Dismisses Revenue Dept’s Appeal [Read Order]")
Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) upheld the commissioners order allowing refund as the excise duty refund rejected without verifying invoice...
![Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Kolkata-CESTAT-upholds-TAX-NEWS-Taxscan.jpg "Excise Duty Refund Rejected Without Verifying Invoice Showing Double Duty Payment: CESTAT upholds Commissioners Order Allowing Refund [Read Order]")
Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the recipient in India is liable to service tax for the service received from abroad only from...
![Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-Leviable-Recipient-Service-Abroad-Enactment-Section-66A-Finance-Act-CESTAT-taxscan.jpg "Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]")