![No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Commercial-or-Industrial-Construction-Service-undertaken-for-Government-for-Non-commercial-purpose-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]")
No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the commercial or industrial construction services...
![Levy of Service Tax only Applicable to Service Contractors Simpliciter not to Indivisible Works Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Levy-of-Service-Tax-Service-Tax-Service-Contractors-Simpliciter-Service-Contractors-Indivisible-Works-Contract-CESTAT-Customs-Excise-taxscan.jpg "Levy of Service Tax only Applicable to Service Contractors Simpliciter not to Indivisible Works Contract: CESTAT [Read Order]")
![Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Raw-materials-Service-Tax-contract-service-commercial-industrial-construction-CESTAT-TAXSCAN.jpeg "Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]")
![Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-of-Service-Tax-Demand-Service-Tax-Use-of-JCB-and-Tractors-on-Rental-Basis-Relevant-Documents-CESTAT-Re-adjudication-Taxscan.jpg "Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]")
![Abetment of Excise Duty Allowable When Machines of Manufacturer not Engaged in Manufacturing of Branded and Unmanufactured Tobacco More Than 15 Days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Abetment-Excise-Duty-Machines-Manufacturer-Engaged-manufacturing-branded-unmanufactured-tobacco-CESTAT-TAXSCAN.jpg "Abetment of Excise Duty Allowable When Machines of Manufacturer not Engaged in Manufacturing of Branded and Unmanufactured Tobacco More Than 15 Days: CESTAT [Read Order]")
Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer of chewing tobacco and unmanufactured tobacco is required to pay the compounded...
![Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Manufacturer-Chewing-Tobacco-Unmanufactured-Tobacco-Excise-duty-period-CESTAT-taxscan.jpg "Manufacturer of Chewing Tobacco and Unmanufactured Tobacco requires to Pay Compounded Excise duty for period which Manufacturing Machines are in operation: 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]")
CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on the mediator acting as a broker dealing with all trading of advance license on...
![CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-Mediator-Acting-Broker-Dealing-Trading-Advance-licence-Ground-Unaware-Fraudulently-TAXSCAN.jpg "CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]")
Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax liability lies on the Indian Bank if any bank charges are paid by the Indian Bank to...
![Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Indian-Bank-Bank-Charges-Indian-Bank-Foreign-Banks-Import-Export-Goods-CESTAT-TAXSCAN.jpeg "Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: 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]")
On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that on issuance of the Show Cause Notice (SCN) on a particular issue has been issued then no extended...
![On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuance-of-SCN-SCN-SCN-on-Particular-Issue-has-been-Issued-Subsequent-Period-CESTAT-Taxscan.jpg "On Issuance of SCN on Particular Issue has been Issued, no Extended Period can be Invoked on Same Issue for Subsequent Period: CESTAT [Read Order]")
Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Penalisation under Rule 26 of Central Excise Rules is allowed only if party is involved in...
![Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Excise-Rules-Central-Excise-Party-is-Involved-in-Various-Activities-of-Handling-Goods-Handling-Goods-CESTAT-Taxscan.jpg "Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]")