![Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Service-Tax-Residential-Complexes-TAXSCAN.jpg "Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]")
Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]
In a significant case, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of New Delhi bench held that service tax is not payable on...
![CESTAT Overturns Rs. 36 Lakh Service Tax Demand against HCL observing Adherence to Rule 6(3A) of CENVAT Credit Rules, 2004 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Service-tax-demand-HCL-Technologies-CENVAT-Credit-taxscan.jpg "CESTAT Overturns Rs. 36 Lakh Service Tax Demand against HCL observing Adherence to Rule 6(3A) of CENVAT Credit Rules, 2004 [Read Order]")
![No Allegation indicating CENVAT Credit Availment w/o Service Tax Payment under RCM: CESTAT relieves Hyundai of Rs. 63 Lakh Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-CENVAT-Credit-RCM-Central-Value-Added-Tax-Hyundai-Hyundai-Engineering-Reverse-Charge-Basis-Service-Tax-Payment-taxscan.jpg "No Allegation indicating CENVAT Credit Availment w/o Service Tax Payment under RCM: CESTAT relieves Hyundai of Rs. 63 Lakh Penalty [Read Order]")
![Mere Non-Payment of Service Tax not Suppression of fact: CESTAT quashes Order under Extended Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Bangalore-CESTAT-quashes-Order-under-Extended-Limitation-Extended-Limitation-Non-Payment-Service-Tax-Mere-Non-Payment-taxscan.jpg "Mere Non-Payment of Service Tax not Suppression of fact: CESTAT quashes Order under Extended Limitation [Read Order]")
![Service Tax Leviable on Publicity Charges Received by Media Company Received from Intermediary Agencies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Service-Tax-Media-Company-Media-Company-Publicity-Charges-Taxscan.jpg "Service Tax Leviable on Publicity Charges Received by Media Company Received from Intermediary Agencies: CESTAT [Read Order]")
Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]
Recently the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Kolkata has quashed a service tax demand of Rs. 4,20,162/- against an assessee, M/s Saila Shipping & Clearing...
![Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Service-Tax-Demand-Service-Tax-Excess-payment-service-tax-Taxscan.jpg "Assessee paid Excess Amount against Demand of Rs.4,20,162/- on Account of Short Payment: CESTAT quashes Service Tax Demand, Penalty [Read Order]")
![Service Tax Pertaining to Reimbursable Expenses not Payable by Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Service-Tax-Reimbursable-Expenses-not-Payable-by-Assessee-Service-Tax-Pertaining-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Service Tax Pertaining to Reimbursable Expenses not Payable by Assessee: CESTAT [Read Order]")
Service Tax Not Separately Payable on Interchange Fee as Tax has been paid on Merchant Discount Rate: Supreme Court rules in Citibank Case [Read Order]
The Supreme Court, in the matter of Citibank NA, clarified that service tax is not separately payable on the interchange fee when tax has already been paid on the Merchant Discount Rate ( MDR ). ...
![Service Tax Not Separately Payable on Interchange Fee as Tax has been paid on Merchant Discount Rate: Supreme Court rules in Citibank Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Supreme-Court-Service-Tax-Citibank-Case-Interchange-Fee-Merchant-Discount-Rate-Service-Tax-on-MDR-Taxscan.jpg "Service Tax Not Separately Payable on Interchange Fee as Tax has been paid on Merchant Discount Rate: Supreme Court rules in Citibank Case [Read Order]")
No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed a Service Tax demand citing that there was no new evidence justifying the use of an extended limitation...
![No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Customs-Short-Service-Tax-TAXSCAN.jpg "No New Evidence Justifies Invoking Extended Limitation for alleged Short Service Tax Paid: CESTAT quashes Order [Read Order]")
Relief to Coca Cola India, Service Tax Not Applicable On Reimbursable Expenses Towards Advisory Services to Group Companies: CESTAT [Read Order]
In a ruling in favour of Coca Cola India, the Chandigarh Bench of Customs, Excise, Service Tax Appellate Tribunal ( CESTAT ) has held that no service tax on reimbursable expenses towards advisory...
![Relief to Coca Cola India, Service Tax Not Applicable On Reimbursable Expenses Towards Advisory Services to Group Companies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Customs-CESTAT-Chandigarh-service-Tax-Coca-Cola-India-TAXSCAN.jpg "Relief to Coca Cola India, Service Tax Not Applicable On Reimbursable Expenses Towards Advisory Services to Group Companies: CESTAT [Read Order]")
ITAT Overturns Disallowance of Unpaid Service Tax Due to Lack of Deduction in P&L Account [Read Order]
The Surat Bench of Income Tax Appellate Tribunal ( ITAT ) overturned the disallowance of Rs. 14,43,922/- under Section 43B of Income Tax Act,1961 concerning unpaid service tax, citing the lack of a...
![ITAT Overturns Disallowance of Unpaid Service Tax Due to Lack of Deduction in P&L Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Surat-Service-Tax-Due-PL-Account-Taxscan.jpg "ITAT Overturns Disallowance of Unpaid Service Tax Due to Lack of Deduction in P&L Account [Read Order]")
No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]
The Kolkata Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that no service tax under Section 66E(B) of the Finance Act could be imposed if partial completion and...
![No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-Kolkata-Service-Tax-TAXSCAN.jpg "No Service Tax u/s 66E(b) of Finance Act Leviable if Partial Completion & Occupancy Certificates received on Flat Project: CESTAT [Read Order]")