![Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-GTA-Services-GTA-Consignment-Notes-CESTAT-Tax-Taxscan.jpg "Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]")
Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on ‘Goods transport...
![No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/goods-transport-agency-services-CESTAT.jpg "No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]")
![Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/interest-date-of-expiry-date-of-receipt-of-application-refund-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]")
![Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Cenvat-Credit-wastage-Manufacture-Job-work-process-CESTAT-Taxscan.jpeg "Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]")
![Issuance of Insurance Policy by Insurer, taking of Re-insurance by it, is a continuous process, Service Tax benefit allowable: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Issuance-Insurance-policy-Insurer-Re-insurance-Continuous-process-Service-Tax-Tax-Rajasthan-High-Court-Taxscan.jpg "Issuance of Insurance Policy by Insurer, taking of Re-insurance by it, is a continuous process, Service Tax benefit allowable: Rajasthan HC [Read Order]")
No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that no Service Tax on flats handed over to existing members of societies without any consideration Once tax...
![No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Flats-Tax-Liability-CESTAT-Taxscan.jpeg "No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]")
![Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Sale-of-goods-Goods-Levy-Sales-tax-Tax-VAT-CESTAT-Taxscan.jpg "Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]")
![Refund claim of ITC under GST cannot be denied solely on Technical Reasons: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-claim-ITC-GST-Denied-Technical-reasons-CESTAT-Taxscan.jpg "Refund claim of ITC under GST cannot be denied solely on Technical Reasons: CESTAT [Read Order]")
Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Burden of proof on the taxing authorities to show Classification of item in question is taxable in the...
![Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Burden-of-proof-taxing-authorities-CESTAT-Taxscan.jpg "Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]")
No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material...
![No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Commercial-Industrial-Construction-Service-works-contract-service-CESTAT-Taxscan.jpeg "No demand of Service Tax Sustainable under Commercial & Industrial Construction Service as at material time the Works Contract Service was not Taxable: CESTAT [Read Order]")
![CESTAT Orders Dept to pay 12% Interest on Deposit collected during Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-12-Interest-Deposit-collected-during-Investigation-Taxscan.jpg "CESTAT Orders Dept to pay 12% Interest on Deposit collected during Investigation [Read Order]")
Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that “Cost Petroleum” under the “Production Sharing Contract” cannot be treated as “consideration” for...
![Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Leviable-Cost-Petroleum-Mining-services-Govt-CESTAT-Taxscan.jpg "Service Tax not leviable on Cost Petroleum for rendering Mining Services to Govt: CESTAT [Read Order]")