![Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Not-Leviable-on-Tools-Die-Charges-Based-on-Export-Rough-Forgings-CESTAT-TAXSCAN.jpg "Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]")
Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no excise duty was leviable tools and die...
![Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Collected-Cargo-Handling-Firm-From-Clients-India-Towards-Delivery-Order-Charges-Customs-Duty-BAS-service-Tax-Leviable-CESTAT-TAXSCAN.jpg "Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]")
![No service Tax Demandable u/s 66F of Finance Act on Composite Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/service-Tax-Demandable-Finance-Act-Composite-Services-CESTAT-TAXSCAN.jpg "No service Tax Demandable u/s 66F of Finance Act on Composite Services: CESTAT [Read Order]")
![Relief to FCI: CESTAT quashes Demand of Service Tax Imposed on Weighment Charges on ground of Non-falling of Service under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-FCI-FCI-CESTAT-quashes-Demand-of-Service-Tax-Imposed-on-Weighment-Charges-Demand-of-Service-Tax-Service-Tax-Non-falling-of-Service-Under-BAS-BAS-Taxscan.jpg "Relief to FCI: CESTAT quashes Demand of Service Tax Imposed on Weighment Charges on ground of Non-falling of Service under ‘BAS’ [Read Order]")
![CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-SCN-Imposing-Non-payment-Customs-Duty-Clearance-Goods-TAXSCAN.jpg "CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]")
No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax is not applicable to Annual General Meeting (AGM) conducted under a convention centre, as there...
![No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Applicable-to-AGM-Conducted-under-Convention-Centre-Service-Tax-AGM-Conducted-AGM-Element-of-Commerciality-Doctrine-of-Mutuality-Applies-Taxscan.jpg "No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]")
Demand of Customs Duty confirmed without giving opportunity to Cross-Examine Key Witness to Assessee: CESTAT Allows Re-Hearing [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-hearing for the confirmation of the demand of customs duty without allowing cross-examining the key...
![Demand of Customs Duty confirmed without giving opportunity to Cross-Examine Key Witness to Assessee: CESTAT Allows Re-Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-of-Customs-Duty-Demand-of-Customs-Duty-Confirmed-without-Giving-Opportunity-to-Cross-Examine-Assessee-CESTAT-Allows-Re-Hearing-CESTAT-Taxscan.jpg "Demand of Customs Duty confirmed without giving opportunity to Cross-Examine Key Witness to Assessee: CESTAT Allows Re-Hearing [Read Order]")
CESTAT Upholds Rejection of Refund claim filed u/s 27 of Customs Act on ground of Inclusion of Correctly paid Duty in Assessable Value [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of a refund claim filed under section 27 of the Customs Act,1962 on the ground of...
![CESTAT Upholds Rejection of Refund claim filed u/s 27 of Customs Act on ground of Inclusion of Correctly paid Duty in Assessable Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Rejection-Refund-claim-filed-Customs-Act-ground-Inclusion-Correctly-paid-Duty-TAXSCAN.jpg "CESTAT Upholds Rejection of Refund claim filed u/s 27 of Customs Act on ground of Inclusion of Correctly paid Duty in Assessable Value [Read Order]")
Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]
The Chandigarh bench of the Customs, Excise and Service Appellate Tribunal (CESTAT) held that when any demand of service tax confirmed under the category of commercial construction cannot be de again...
![Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Service-Tax-Leviable-under-Commercial-Construction-Service-Commercial-Construction-Service-Works-Contract-Service-CESTAT-Quashes-Penalty-CESTAT-Penalty-Taxscan.jpg "Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]")
CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the interim order passed by the Commissioner (Appeals) for rejecting the claim of refund of educational...
![CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Interim-Order-for-Rejecting-Claim-of-Refund-of-Educational-Cess-on-ground-of-Non-Inclusion-of-Refund-in-Area-Based-Exemption-Notification-TAXSCAN.jpg "CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]")
Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand by holding that the certificates given by Experts in their respective fields cannot...
![Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Certificates-given-by-Experts-in-Respective-Fields-cannot-be-Ignored-without-Cogent-Reasons-Experts-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Certificates given by Experts in Respective Fields cannot be Ignored without Cogent Reasons: CESTAT quashes Service Tax Demand [Read Order]")
CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand under Works Contract Service and noted that the extended period of limitation is...
![CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Works-Contract-Service-Extended-Period-of-Limitation-is-not-Invokable-taxscan.jpg "CESTAT quashes Service Tax Demand under Works Contract Service, Extended Period of Limitation is not Invokable [Read Order]")