![Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Transmission-of-Electricity-Exempt-from-Service-Tax-Service-Tax-CESTAT-Electricity-TAXSCAN.jpg "Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]")
Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that Transmission of electricity is exempt from...
![CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CB-should-Verify-Correctnedd-IEC-number-GST-Identification-Number-Goods-Import-in-accordance-Regulation-cblr-taxscan.jpg "CB should Verify Correctnedd of IEC number and GST Identification Number of Goods during Import in accordance with Regulation 10(n) of CBLR: CESTAT [Read Order]")
![CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Absolute-Confiscation-1kg-Gold-Bar-ground-Illicit-Smuggling-taxscan.jpg "CESTAT upholds absolute Confiscation of 1kg Gold Bar on ground of Illicit Smuggling [Read Order]")
![Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Statement-Customs-officials-Not-Recorded-Crpc-Substantive-Evidence-CESTAT-taxscan.jpg "Statement made before Customs officials Not Recorded u/s 161 of Crpc can be used as Substantive Evidence: CESTAT [Read Order]")
![CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Upholds-Penalty-forfeiture-Security-Deposit-CB-on-Illegal-Smuggling-Cigarettes-on-ground-Violation-of-Regulation-TAXSCAN.jpg "CESTAT Upholds Penalty and forfeiture of Security Deposit of CB on Illegal Smuggling of Cigarettes on ground of Violation of Regulation 10 of CBLR [Read Order]")
CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the seizure of gold under section 28 of the Customs Act,1962 on the ground...
![CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Customs-Duty-Demand-Seizure-of-Gold-show-cause-notice-Customs-Act-Improper-Issuance-taxscan.jpg "CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]")
No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax under Business Auxiliary services (BAS) is leviable on General Sales Agent (GSA)...
![No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-BAS-leviable-GSA-Commission-Airlines-Promoting-Marketing-Services-Foreign-Airlines-taxscan.jpg "No Service Tax under BAS leviable on GSA Commission received from Airlines on Promoting and Marketing Services by Foreign Airlines [Read Order]")
CESTAT Set Aside dismissal of appeal filed within Stipulated Period of 60 days as Prescribed u/s 128 of Customs Act [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the dismissal of appeal filed within the stipulated period of 60 days as prescribed under Section 128...
![CESTAT Set Aside dismissal of appeal filed within Stipulated Period of 60 days as Prescribed u/s 128 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-dismissal-appeal-Stipulated-Prescribed-Customs-Act-TAXSCAN.jpg "CESTAT Set Aside dismissal of appeal filed within Stipulated Period of 60 days as Prescribed u/s 128 of Customs Act [Read Order]")
CESTAT allows Refund of Excess Payment of Service Tax against Adjustment Towards other Period Liability [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of excess payment of service tax against the adjustment towards other period liability. ...
![CESTAT allows Refund of Excess Payment of Service Tax against Adjustment Towards other Period Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Refund-of-Excess-Payment-Service-Tax-Adjustment-Towards-Period-Liability-TAXSCAN-1.jpg "CESTAT allows Refund of Excess Payment of Service Tax against Adjustment Towards other Period Liability [Read Order]")
Interest for excess duty paid for clearing yarn not refundable: CESTAT dismisses appeal [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Saraswati Knitwear Pvt Ltd (the Appellant) is not entitled to receive interest on excess duty paid to the...
![Interest for excess duty paid for clearing yarn not refundable: CESTAT dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-for-excess-duty-paid-for-clearing-yarn-refundable-CESTAT-dismisses-appeal-TAXSCAN.jpg "Interest for excess duty paid for clearing yarn not refundable: CESTAT dismisses appeal [Read Order]")
![Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Terminal-Handling-Services-Specified-Service-CESTAT-Service-Tax-Refund-TAXSCAN-1.jpg "Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]")
Engineer’s services is Input Services under Rule 5 of CCR: CESTAT quashes rejection of refund of Cenvat Credit [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Engineer’s services are Input Services under Rule 5 of Cenvat Credit Rules (CCR) and overruled the...
![Engineer’s services is Input Services under Rule 5 of CCR: CESTAT quashes rejection of refund of Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Engineers-services-Input-Services-CCR-CESTAT-rejection-refund-Cenvat-Credit-TAXSCAN.jpg "Engineer’s services is Input Services under Rule 5 of CCR: CESTAT quashes rejection of refund of Cenvat Credit [Read Order]")