The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on providers of “business auxiliary service” for Nondischarge of tax liability. The appellant, Kankariya Automobiles (P) Ltd was an

The Chhattisgarh Authority for Advance Ruling (AAR) has recently held that service provided by Chhattisgarh Housing Board was not eligible for Goods and service Tax at nil rate. The applicant Call Me Services is engaged

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an individual NRI cannot be treated as a commercial concern for the purpose of service tax under Business Auxiliary

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand under Business Auxiliary Services (BAS) and observed that financial hardship is not reason to avoid payment of

A division bench of New Delhi CESTAT including Justice (Dr.) Satish Chandra, President and B. Ravichandran, Member (Technical) has said that amount received by Hindustan Petroleum Co. for giving facility of selling CNG through their

A larger bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Delhi bench will decide the issue of whether Incentive from service provider subject to Service Tax. A two-member bench of

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Modular Employment Scheme conducted by the Confederation of Indian Industry (CII) is a “Vocational Training Activity” and not a “Business Auxiliary

The Supreme Court has held that transaction of purchase and sale of liquor by Rajasthan Beverages Corporation Ltd will not fall within ambit of Business Auxiliary Service bas(BAS) and are not taxable. The SLP arose

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on receiving incentives amount on the ground of non-inclusion of activity under ‘Business Auxiliary Service’ (BAS).  Jaika

The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that no service tax can be levied on the activities of the service which do not fall under the category of

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that the ‘Broadcasting agencies’, representing ‘broadcasters’ act as surrogates not liable to pay tax on additional consideration for having rendered ‘business auxiliary service’. The

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that service tax cannot be levied on reimbursement of electricity charges received from the service recipient M/s Gujarat Gas Company Ltd. The

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleteD addition to trading turnover, of the value of goods deemed to be supplied in the execution of works contract as it was

The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) while upholding the order of the commissioner held that the composite contracts are undertaken by the appellant prior to June 1, 2009, need to be classified as

This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Interest Liability Payable for Normal Period alone can be Adjusted: CESTAT orders Payment of Demand of Interest u/s 75 of