![CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Chandigarh-IT-and-Business-Support-Services-Intermediary-Services-TAXSCAN.jpg "CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services [Read Order]")
CESTAT Chandigarh Rules IT and Business Support Services are not Intermediary Services [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Chandigarh has ruled that Information Technology Software Services ( ITSS ) and...
![Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Excise-refund-order-CESTAT-overturns-CESTAT-challenging-the-Excise-refund-order-refund-order-CESTAT-Chandigarh-taxscan.jpg "Without challenging the Excise refund order, the Refund cannot be recovered: CESTAT overturns Commissioners decision [Read Order]")
![Clearing & Forwarding Agents, Bungalow Rent, and Maintenance in Tire Manufacturing are Input Services, Entitled to CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Chandigarh-CENVAT-Credit-Bungalow-Rent-CENVAT-credit-for-input-services-Bungalow-rent-CENVAT-credit-Input-Services-taxscan.jpg "Clearing & Forwarding Agents, Bungalow Rent, and Maintenance in Tire Manufacturing are Input Services, Entitled to CENVAT Credit: CESTAT [Read Order]")
![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]")
![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]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a statement made before the Customs officials that was not recorded under Section 161 of the Criminal...
![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]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty and forfeiture of security deposit of Customs Broker (CB) on illegal smuggling of cigarettes...
![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]")