![No Service Tax is Leviable on Services under Category of OIDAR Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Service-Tax-OIDAR-Services-TAXSCAN.jpg "No Service Tax is Leviable on Services under Category of OIDAR Services: CESTAT [Read Order]")
No Service Tax is Leviable on Services under Category of OIDAR Services: CESTAT [Read Order]
The Allahabad bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that service tax is not leviable on the services...
![Appropriation of Refund Claim against Disputed Pending Excise Appeal is not Valid without Finality of Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Refund-Excise-Appeal-TAXSCAN.jpg "Appropriation of Refund Claim against Disputed Pending Excise Appeal is not Valid without Finality of Order: CESTAT [Read Order]")
![Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Transport-of-Goods-Service-Tax-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]")
![No Excise Duty Demand made on Payment of differential duty along with Interest on Finalisation of value subsequent to Clearance of goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/dfghj.jpg "No Excise Duty Demand made on Payment of differential duty along with Interest on Finalisation of value subsequent to Clearance of goods: CESTAT [Read Order]")
![Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Appellate-authority-Entertain-Appeal-Condoning-Delay-normal-expiry-of-60-days-CESTAT-TAXSCAN.jpg "Appellate authority can Entertain Appeal by Condoning Delay only upto 30 days after the normal expiry of 60 days: CESTAT [Read Order]")
Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]
Setting aside the order of confiscation, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Low Aromatic White Spirit is not classifiable under Light Oils...
![Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Low-Aromatic-White-Spirit-not-Classifiable-under-Light-Oils-Low-Aromatic-White-Spirit-Customs-Tariff-Act-CESTAT-Sets-Aside-Confiscation-CESTAT-Taxscan.jpg "Low Aromatic White Spirit not Classifiable under Light Oils and Preparations under Customs Tariff Act: CESTAT Sets Aside Confiscation [Read Order]")
Value of Sale of Book Separately Identifiable from Audited Financials Statements, No Service Tax leviable on Consideration received on Publication Section L: CESTAT
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that service tax is not leviable on consideration received on Publication of Section L, as the value of...
Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)Indian origin gold bangles and silver bar seized are not prohibited goods and deleted the penalty under section...
![Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Indian-Origin-Gold-Bangles-and-Silver-Bar-Seized-Goods-CESTAT-Penalty-uS-112bi-TAXSCAN.jpg "Indian Origin Gold Bangles and Silver Bar Seized Are Not Prohibited Goods: CESTAT Deletes Penalty u/S 112(b)(i) [Read Order]")
Tubular Plate Lead Acid Batteries are an Integral Part of a Solar Power Generating System, eligible for Excise Duty Exemption: CESTAT [Read Order]
In a recent decision the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that tubular plate lead acid batteries are an integral part of solar power generating system and hence is...
![Tubular Plate Lead Acid Batteries are an Integral Part of a Solar Power Generating System, eligible for Excise Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Tubular-Plate-Tubular-Plate-Lead-Acid-Batteries-Batteries-Solar-Power-Generating-System-Excise-Duty-Exemption-Excise-Duty-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Tubular Plate Lead Acid Batteries are an Integral Part of a Solar Power Generating System, eligible for Excise Duty Exemption: CESTAT [Read Order]")
Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the Prior knowledge about mis-declared description before filing bills of entry necessary to establish...
![Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Mis-declared-Description-Bills-of-Entry-Customs-Broker-CESTAT-TAXSCAN.jpg "Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: 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]")