![Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Kolkata-Installing-Fixed-facilities-Business-Support-Services-Service-Tax-CESTAT-Taxscan.jpeg "Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]")
Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]
While quashing an order demanding service tax against Goyal MG Gases Private Limited, the CESTAT, Kolkata bench has held that an activity of...
![Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Adani-Power-Ltd-CESTAT-Refund-Service-Tax-paid-Service-tax-SEZ-Authorized-Operations-Taxscan.jpg "Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]")
![Interest on Delayed Refund is paid out of Public Money: CESTAT directs Dept to process Refund Claims Properly [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Delayed-Refund-Public-Money-CESTAT-Refund-Claims-Properly-Taxscan.jpg "Interest on Delayed Refund is paid out of Public Money: CESTAT directs Dept to process Refund Claims Properly [Read Order]")
![Stock Exchange Fee subject to Service Tax under RCM: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Stock-Exchange-Fee-Service-Tax-RCM-CESTAT-taxscan.jpg "Stock Exchange Fee subject to Service Tax under RCM: CESTAT [Read Order]")
![No Service Tax Liability on Advertising Services: CESTAT directs Prasar Bharati to Refund Service Tax collected from Customers [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Liability-Advertising-Services-CESTAT-Prasar-Bharati-Refund-Service-Tax.jpg "No Service Tax Liability on Advertising Services: CESTAT directs Prasar Bharati to Refund Service Tax collected from Customers [Read Order]")
Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]
The CESTAT, Chennai bench has held that the definition of input service as it stood prior to April 1, 2011, in which the phrase "activities relating to business" was included, which had a very wide...
![Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Input-Services-Employees-post-Amendment-CESTAT-taxscan.jpg "Cenvat Credit not available to Input Services for Personal Use of Employees post Amendment in 2011: CESTAT [Read Order]")
![No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Inox-Leisure-Service-Tax-on-Revenue-Sharing-by-Theatres-Supreme-Court-CESTAT.jpg "No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision [Read Order]")
Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the activity of sale of packed food which is sold as take away either on the counter of the restaurant...
![Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Sale-Packed-Food-food-Take-Away-Delivery-Restaurant-Service-Tax-CESTAT-Taxscan.jpg "Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]")
CHA cannot escape from Liability Pleading ignorance of Transaction in a Scheme of Conspiracy: CESTAT [Read Order]
The Chennai bench of the CESTAT, in a recent ruling held that the Customs House Agent cannot escape from liability pleading ignorance of the transaction in a scheme of conspiracy as held by the...
![CHA cannot escape from Liability Pleading ignorance of Transaction in a Scheme of Conspiracy: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CHA-liability-pleading-ignorance-of-transaction-Scheme-of-Conspiracy-CESTAT-Taxscan.jpg "CHA cannot escape from Liability Pleading ignorance of Transaction in a Scheme of Conspiracy: CESTAT [Read Order]")
![No Service Tax can be levied on Partner for his role in a Partnership Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Delhi-Service-Tax-levied-Partner-Partnership-Firm-CESTAT-Taxscan.jpg "No Service Tax can be levied on Partner for his role in a Partnership Firm: CESTAT [Read Order]")
Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the builder shall be eligible to get a refund of service tax paid after the refund paid to customers on...
![Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Delhi-Service-Tax-Refund-Builder-Service-Tax-Refund-Customers-cancellation-Sale-of-Flats-CESTAT-Taxscan.jpg "Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]")
Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]
The CESTAT, Kolkata bench, last week held that the figures shown to the income tax authorities cannot be used to determine the service tax liability. The appellants,M/s Luit Developers Private...
![Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Authorities-Service-Tax-Liability-CESTAT-taxscan.jpg "Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]")