![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]")
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...
![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]](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]")
![CESTAT upholds Service Tax Demand towards ‘Pay and Park’, ‘Bazar auction/ Bazar Fees’ and Rasta Nuksan Bharpai/ ROW [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-Service-Tax-Demand-Pay-and-Park-Bazar-auction-Rasta-Nuksan-Bharpai-ROW-Taxscan.jpeg "CESTAT upholds Service Tax Demand towards ‘Pay and Park’, ‘Bazar auction/ Bazar Fees’ and Rasta Nuksan Bharpai/ ROW [Read Order]")
GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the GTA services provided to the registered factories shall be subject to service tax under the reverse...
![GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GTA-Services-Registered-Factories-Service-Tax-Reverse-Charge-Mechanism-CESTAT-Taxscan.jpg "GTA Services provided to Registered Factories subject to Service Tax under Reverse Charge Mechanism: CESTAT [Read Order]")
Adjudicating Authority Need Not Record Any Finding Regarding 'Default' At The Time Of Application by the creditor to initiate insolvency resolution process: NCLAT [Read Order]
The Delhi Bench of National Company Law Appellate Tribunal (NCLAT) held that Adjudicating Authority Need Not Record Any Finding Regarding 'Default' at the time of application by the creditor to...
![Adjudicating Authority Need Not Record Any Finding Regarding Default At The Time Of Application by the creditor to initiate insolvency resolution process: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Adjudicating-Authority-insolvency-resolution-process-NCLAT-Taxscan.jpg "Adjudicating Authority Need Not Record Any Finding Regarding Default At The Time Of Application by the creditor to initiate insolvency resolution process: NCLAT [Read Order]")
No Service Tax payable on entitlement towards 'Cost Petroleum' is not a consideration for Service to GOI: CESTAT [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no Service Tax payable on entitlement towards “Cost Petroleum” is not a consideration for service to...
![No Service Tax payable on entitlement towards Cost Petroleum is not a consideration for Service to GOI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/No-Service-Tax-Cost-Petroleum-service-to-GOI-CESTAT-Taxscan.jpeg "No Service Tax payable on entitlement towards Cost Petroleum is not a consideration for Service to GOI: CESTAT [Read Order]")
CESTAT directs Redetermination of Quantum of Service Tax leviable on Rents of Marriage Hall, Stall Ground Rent, Hospital, Blood Bank [Read Order]
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the redetermination of Quantum of Service Tax leviable on Rents of Marriage Hall, Stall Ground Rent, Hospital,...
![CESTAT directs Redetermination of Quantum of Service Tax leviable on Rents of Marriage Hall, Stall Ground Rent, Hospital, Blood Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-Redetermination-Quantum-Service-tax-leviable-Rents-Marriage-Hall-Stall-Ground-rent-Hospital-Blood-bank-Taxscan.jpg "CESTAT directs Redetermination of Quantum of Service Tax leviable on Rents of Marriage Hall, Stall Ground Rent, Hospital, Blood Bank [Read Order]")
Service Tax Levy depends on Services rendered, not on basis of Agreements where No Payment received by Service Provider: CESTAT grants relief to Adithya Builders [Read Order]
In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered,...
![Service Tax Levy depends on Services rendered, not on basis of Agreements where No Payment received by Service Provider: CESTAT grants relief to Adithya Builders [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Levy-Services-rendered-Agreements-No-Payment-Service-Provider-CESTAT-Adithya-Builders-Taxscan.jpg "Service Tax Levy depends on Services rendered, not on basis of Agreements where No Payment received by Service Provider: CESTAT grants relief to Adithya Builders [Read Order]")
Construction Services used for setting up of Effluent Treatment Plant eligible for Cenvat Credit: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Taxes Appellate Tribunal (CESTAT) ruled that the construction services used for setting up of Effluent Treatment Plant are eligible for Cenvat...
![Construction Services used for setting up of Effluent Treatment Plant eligible for Cenvat Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/e64a62dd-3090-4a94-8340-2472f841ed5f.jpg "Construction Services used for setting up of Effluent Treatment Plant eligible for Cenvat Credit: CESTAT [Read Order]")
Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Right to claim Service Tax Refund cannot be frustrated for procedural requirement of filing TRAN-1 before December 27,...
![Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Right-to-Claim-Service-Tax-Refund-Procedural-Requirement-Filing-TRAN-1-December-CESTAT-Taxscan.jpeg "Right to claim Service Tax Refund cannot be frustrated for Procedural requirement of filing TRAN-1 before Dec 27, 2017: CESTAT [Read Order]")