![Software in Hardware Constitutes Sale of Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Software-in-Hardware-Sale-of-Goods-CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Service-Tax-CESTAT-TAXSCAN.jpg "Software in Hardware Constitutes Sale of Goods: CESTAT quashes Service Tax Demand [Read Order]")
Software in Hardware Constitutes Sale of Goods: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that software in hardware constitutes the sale of...
![Relief to Adani Enterprises: CESTAT sets aside demand on Extended Period under “Renting of Immovable Property” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-Adani-Enterprises-Relief-to-Adani-Enterprises-CESTAT-demand-taxscan.jpg "Relief to Adani Enterprises: CESTAT sets aside demand on Extended Period under “Renting of Immovable Property” [Read Order]")
![Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Service-Tax-Demand-limitation-period-of-limitation-CESTAT-taxscan-1.jpg "Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]")
![Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-tax-material-Service-tax-not-payable-on-material-supplied-free-of-cost-CESTAT-taxscan.jpg "Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]")
Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely classifying services under an incorrect head does not amount to fraud or suppression...
![Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Merely-Classifying-services-services-incorrect-head-amount-Suppression-of-fact-CESTAT-excise-customs-service-tax-taxscan.jpg "Merely Classifying services under an incorrect head does not amount to Fraud or Suppression of fact: CESTAT [Read Order]")
No service Tax on computer to computer linkage charges, while Acting as a Stock Broking Company: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax on computer to computer linkage charges in absence of express provision while...
![No service Tax on computer to computer linkage charges, while Acting as a Stock Broking Company: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-Tax-computer-to-computer-Customs-Excise-express-linkage-charges-Acting-Stock-Broking-Company-CESTAT-absence-of-express-provision-taxscan.jpg "No service Tax on computer to computer linkage charges, while Acting as a Stock Broking Company: CESTAT [Read Order]")
Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed denovo adjudication since the rectification order passed by original adjudicating authority on...
![Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Rectification-order-Origina-l-Adjudicating-Authority-CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-taxscan.jpg "Rectification order passed by Original Adjudicating Authority on application u/s 74 of Finance Act without Hearing: CESTAT directs Denovo Adjudication [Read Order]")
CBEC clarification issued shall have a retrospective effect: CESTAT sets aside Demand of Excise Tax on Chlorinated Paraffin in Liquid Form [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the Central Board of Excise and Customs (CBEC) clarification issued shall have a retrospective...
![CBEC clarification issued shall have a retrospective effect: CESTAT sets aside Demand of Excise Tax on Chlorinated Paraffin in Liquid Form [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CBEC-clarification-CBEC-clarification-issued-shall-have-a-retrospective-effect-CESTAT-taxscan.jpg "CBEC clarification issued shall have a retrospective effect: CESTAT sets aside Demand of Excise Tax on Chlorinated Paraffin in Liquid Form [Read Order]")
Loading and unloading of Goods at Port are classifiable under Cargo Handling Service: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Loading and unloading of Goods at a Port are classifiable under Cargo Handling Service since the...
![Loading and unloading of Goods at Port are classifiable under Cargo Handling Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Loading-and-unloading-of-Goods-Goods-Goods-at-Port-CESTAT-taxscan.jpg "Loading and unloading of Goods at Port are classifiable under Cargo Handling Service: CESTAT [Read Order]")
Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excess freight collected from customers is not includable in transaction value for charging excise...
![Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Excess-Freight-Excess-Freight-Collected-From-Customers-Customers-taxscan.jpg "Excess Freight Collected From Customers, not Includable in Transaction Value for Charging Excise Duty: CESTAT [Read Order]")
Sanctioned Refund Claim can be Adjusted to Any Dues of Excise Duty as per Section 11 of Central Excise Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sanctioned refund claim can be adjusted to any dues of excise duty as per section 11 of the...
![Sanctioned Refund Claim can be Adjusted to Any Dues of Excise Duty as per Section 11 of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sanctioned-Refund-Claim-can-be-Adjusted-to-Any-Dues-of-Excise-Duty-Refund-Claim-Dues-of-Excise-Duty-Excise-Duty-Central-Excise-Act-CESTAT-Taxscan.jpg "Sanctioned Refund Claim can be Adjusted to Any Dues of Excise Duty as per Section 11 of Central Excise Act: CESTAT [Read Order]")