![Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Manufacturing-of-Valves-Based-Fixed-Remuneration-Remuneration-Tonnage-Basis-No-Service-Tax-Leviable-under-MRSA-Service-MRSA-Service-Service-Tax-CESTAT-Taxscan.jpg "Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]")
Manufacturing of Valves Based on Fixed Remuneration on a Tonnage Basis, No Service Tax Leviable under MRSA Service: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax leviable under“Manpower...
![Rental Income Received Separately by Each Co-Owner Below the Threshold Limit is not subject to Levy of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Co-Owner-Threshold-Limit-Levy-of-Service-Tax-CESTAT-rental-income-income-taxscan.jpg "Rental Income Received Separately by Each Co-Owner Below the Threshold Limit is not subject to Levy of Service Tax: CESTAT [Read Order]")
![Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cancellation-Revocation.-Central-Excise-Registration-Infructuous-Meaningless-GST-Regime-Introduction-of-GST-Regime-gst-CESTAT-taxscan.jpg "Cancellation & Revocation of Central Excise Registration Infructuous and Meaningless in light of Introduction of GST Regime: CESTAT [Read Order]")
![CESTAT sets aside Service Tax Demand on the amount from ‘Renting of Immovable Property Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-service-tax-amount-received-Renting-of-Immovable-Property-Services-Taxscan.jpg "CESTAT sets aside Service Tax Demand on the amount from ‘Renting of Immovable Property Services [Read Order]")
![Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/WIPRO-Infrastructure-CESTAT-quashes-excise-duty-demand-allowing-transfer-of-credit-to-DTA-TAXSCAN.jpg "Relief to Wipro: CESTAT quashes Excise Duty Demand allowing Transfer of Credit to DTA Unit after Merger [Read Order]")
No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that no Excise Duty to be levied on the surplus freight charges collected by the assessee from the customers...
![No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessable-Value-Surplus-Freight-Charges-Collected-from-Customer-Surplus-Freight-Charges-Excise-Duty-Excise-Duty-on-Surplus-Freight-Charges-CESTAT-taxscan.jpg "No Excise Duty on Surplus Freight Charges Collected from Customers since Excluded from Assessable Value: CESTAT [Read Order]")
Rate Fixed as Measure of Value of Services: CESTAT upholds Service Tax Demand on Manpower Recruitment or Supply Agency Service [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld service tax demand on manpower recruitment or supply agency service’ taking into consideration that the...
![Rate Fixed as Measure of Value of Services: CESTAT upholds Service Tax Demand on Manpower Recruitment or Supply Agency Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rate-Fixed-Measure-of-Value-of-Services-Value-of-Services-CESTAT-upholds-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Manpower-Recruitment-Supply-Agency-Service-taxscan.jpg "Rate Fixed as Measure of Value of Services: CESTAT upholds Service Tax Demand on Manpower Recruitment or Supply Agency Service [Read Order]")
Processing of Beach Sand Minerals results to form Processed Ilmenite, Attracts 5% FOB value: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that processing of beach sand minerals results to form processed ilmenite and it attracts 5% on...
![Processing of Beach Sand Minerals results to form Processed Ilmenite, Attracts 5% FOB value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Processing-of-Beach-Sand-Minerals-results-to-form-Processed-Ilmenite-Attracts-FOB-value-CESTAT-TAXSCAN.jpg "Processing of Beach Sand Minerals results to form Processed Ilmenite, Attracts 5% FOB value: CESTAT [Read Order]")
![Issuance of Show Cause Notice After the Expiry of Time Limit: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Issuance-of-Show-Cause-Notice-After-the-Expiry-of-Time-Limit-CESTAT-quashes-Order-TAXSCAN-2.jpg "Issuance of Show Cause Notice After the Expiry of Time Limit: CESTAT quashes Order [Read Order]")
Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]
The Chennai Bench of Customs, Excise Service Tax Appellate & Tribunal(CESTAT) held that the claim of refund of special additional duty(SAD) should be filed within one year from the payment of...
![Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-of-Special-Additional-Duty-Payment-of-Duty-CESTAT-TAXSCAN.jpg "Claim for Refund of Special Additional Duty should be filed within one year from Payment of Duty: CESTAT [Read Order]")
Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the Order in favour of Usha Internationals as the department had failed to submit the date of...
![Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Failure-Submit-date-of-Communication-Date-of-Communication-Date-of-Communication-of-Order-Order-Limitation-Period-CESTAT-Favour-of-Usha-Internationals-taxscan.jpg "Failure by Dept to Submit Date of Communication of Order to Calculate Limitation Period: CESTAT upholds the Order in Favour of Usha Internationals [Read Order]")
Importer has to Pay CVD at Time of Import of Goods for availment of SAD Refund Under Customs Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that importer must pay Countervailing Duties (CVD) at the time of import of goods for availing of...
![Importer has to Pay CVD at Time of Import of Goods for availment of SAD Refund Under Customs Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Importer-Importer-has-to-Pay-CVD-Pay-CVD-CVD-Time-of-Import-Import-of-Goods-Import-Import-of-Goods-for-availment-of-SAD-Refund-SAD-Refund-availment-of-SAD-Refund-taxscan.jpg "Importer has to Pay CVD at Time of Import of Goods for availment of SAD Refund Under Customs Notification: CESTAT [Read Order]")