![Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/500x300_2058878-security.webp "Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]")
Security services qualify as input service u/r 2(l) of CCR, as service utilized for manufacture of dutiable final products: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that security services qualify as input services...
![Service Tax Demand not valid when Tax and Interest Paid much before Issuing SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/show-cause-notice.jpg "Service Tax Demand not valid when Tax and Interest Paid much before Issuing SCN: CESTAT [Read Order]")
![No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Himachal-Pradesh-HC-Himachal-Pradesh-High-Court-GST-Goods-and-Services-Tax-GST-Payable-Free-Electricity-Provided-NHPC-No-GST-Payable-GST-Payable-on-Free-Electricity-taxscan.jpg "No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC [Read Order]")
![Taxability of Co-loader and Air freight business under Courier Agency Service: CESTAT remands for Denovo Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Ahmedabad-CESTAT-remands-Courier-Agency-Air-freight-business-Denovo-Proceedings-Taxability-of-Co-loader-courier-agency-service-taxscan.jpg "Taxability of Co-loader and Air freight business under Courier Agency Service: CESTAT remands for Denovo Proceedings [Read Order]")
![No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Liability-Royalty-charge-recovered-from-licensee-consolidated-fund-Excise-and-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]")
Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any person including individuals who provided service concerning transport of goods by road was liable...
![Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Transport-of-Goods-Service-Tax-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]")
![No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Military-Engineering-Services-Military-Engineering-Services-provided-to-Government-Ahmedabad-Bench-Service-Tax-taxscan.jpg "No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]")
Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that invocation of an extended period of limitation is not valid in the absence of a deliberate...
![Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/suppress-or-to-miss-declare-Value-of-service-Invocation-of-Extended-Period-Extended-Period-of-Limitation-services-CESTAT-taxscan.jpg "Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]")
Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked unless there is evidence of fraud or collusion or...
![Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Extended-Period-Evidence-of-Fraud-Evidence-Fraud-Collusion-Wilful-Misstatement-Misstatement-CESTAT-Taxscan.jpg "Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]")
No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]
In a significant ruling, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)ruled that the process of manufacture consisting of blending, bottling, and packaging of...
![No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Service-Tax-Blending-Bottling-Packing-Alcoholic-Beverage-Business-Auxiliary-Service-CESTAT-taxscan.jpg "No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]")
CESTAT confirms Penalty as Assessee Wrongfully availed Credit knowing that ‘ Trading Activity ’ was not a Taxable Activity [Read Order]
In M/s. Varenyyam Motors vs. CCE & ST, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty imposed on the assessee for wrongfully availing credit knowing that ‘...
![CESTAT confirms Penalty as Assessee Wrongfully availed Credit knowing that ‘ Trading Activity ’ was not a Taxable Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Trading-Activity-Credit-Penalty-Taxscan.jpg "CESTAT confirms Penalty as Assessee Wrongfully availed Credit knowing that ‘ Trading Activity ’ was not a Taxable Activity [Read Order]")