![Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Allahabad-CESTAT-Excise-Act-Limitation-Period-CESTAT-Rulings-on-Duty-Evasion-Extended-Limitation-Period-Excise-Act-Taxscan.jpg "Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]")
Extended period of limitation not invokable in absence of Malafide Intention to Evade duty under Excise Act: CESTAT [Read Order]
The Allahabad bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that an extended period of limitation was not...
![No service tax for Construction of Slaughter House for Municipal Corporation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-service-tax-service-tax-for-Construction-taxscan.jpg "No service tax for Construction of Slaughter House for Municipal Corporation: CESTAT [Read Order]")
![No Service Tax leviable on Services of Design Work of Slaughter House Established for Kolkata Municipal Corporation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-allahabad-Kolkata-Municipal-Corporation-excise-customs-service-tax-CESTAT-decision-on-slaughterhouse-design-taxscan.jpg "No Service Tax leviable on Services of Design Work of Slaughter House Established for Kolkata Municipal Corporation: CESTAT [Read Order]")
Relief to MHPL: CESTAT rules Rule 6 (3) B of CCR not applicable for demanding Service Tax for exempted services provided [Read Order]
In a major relief to M/s MHPL India Pvt Ltd, the Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Rule 6 (3) B of the Cenvat Credit Rules, 2004 (CCR) not...
![Relief to MHPL: CESTAT rules Rule 6 (3) B of CCR not applicable for demanding Service Tax for exempted services provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/MPHL-CESTAT-Allahabad-Service-tax-Service-Tax-exemption-Service-Tax-demand-taxscan.webp "Relief to MHPL: CESTAT rules Rule 6 (3) B of CCR not applicable for demanding Service Tax for exempted services provided [Read Order]")
Act of evading Excise Duty by making Clandestine Clearances of Goods: CESTAT upholds Penalty u/r 26 of CER [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty under Rule 26 of the Central Excise Rules, 2002 in the act of evading excuse duty by making...
![Act of evading Excise Duty by making Clandestine Clearances of Goods: CESTAT upholds Penalty u/r 26 of CER [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Excise-Duty-evading-Excise-Duty-Clandestine-Clearance-CESTAT-Penalty-excise-TAXSCAN.jpg "Act of evading Excise Duty by making Clandestine Clearances of Goods: CESTAT upholds Penalty u/r 26 of CER [Read Order]")
Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the delay in not filling of ST-3 returns amounts to suppression of facts for invoking extended...
![Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/filling-of-ST-3-Returns-ST-3-Returns-CESTAT-EXCISE-CUSTOMS-Extended-Period-TAXSCAN.jpg "Delay in not filling of ST-3 Returns amounts to Suppression of Facts for Invoking Extended Period: CESTAT [Read Order]")
![CESTAT Annual Case Digest 2023 [Part-3]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Annual-Digest-2023-Annual-Digest-2023-Digest-Annual-Digest-Taxscan-Annual-Digest-Taxscan.jpg "CESTAT Annual Case Digest 2023 [Part-3]")
Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the order demanding service tax based on an earlier show cause notice(SCN) which was already...
![Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-Service-Tax-SCN-CESTAT-TAXSCAN.jpg "Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]")
CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the works contract involving the supply of materials under ‘supply of manpower...
![CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-on-works-contract-Supply-of-Manpower-Service-Ground-of-Violation-Excise-Customs-CESTAT-News-CESTAT-Tax-News-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on works contract involving supply of material under ‘Supply of Manpower Service’ on ground of Violation of Section 68 of Finance Act [Read Order]")
Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a works contract service undertaking a work activity involving the supply of material does not fall...
![Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Undertaking-a-Work-Activity-Work-Activity-involving-Supply-of-material-Supply-of-material-Does-not-Falls-under-Supply-of-Manpower-Service-Supply-of-Manpower-Service-Manpower-Service-TAXSCAN.jpg "Works Contract Service undertaking a Work Activity involving Supply of material Does not Falls under ‘Supply of Manpower Service’: CESTAT [Read Order]")