![Refund of Service Tax Paid on Input Services can only be claimed for Export use Beyond Place of Removal, Not for Storing Raw materials: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Refund-Refund-of-Service-Tax-Paid-Service-Tax-Paid-on-Input-Services-Service-Tax-Paid-Input-Services-TAXSCAN.jpg "Refund of Service Tax Paid on Input Services can only be claimed for Export use Beyond Place of Removal, Not for Storing Raw materials: CESTAT [Read Order]")
Refund of Service Tax Paid on Input Services can only be claimed for Export use Beyond Place of Removal, Not for Storing Raw materials: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) rejected the appellant's refund claim on storage services...
![Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Service-Tax-CESTAT-CESTAT-Ahmedabad-Why-was-the-2007-Service-Tax-demand-for-1997-98-set-aside-What-did-the-CESTAT-rule-regarding-the-time-bar-in-this-case-taxscan.jpg "Service Tax Demand issued in 2007 for 1997-98 Period using Retrospective Amendment: CESTAT sets aside Order as Time-Barred [Read Order]")
![Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Ahmedabad-Service-Tax-Cenvat-Credit-Sale-of-Excisable-Goods-Outward-Transportation-under-RCM-Taxscan.jpg "Sale of Excisable Goods on FOR Basis: CESTAT allows Cenvat Credit to Ambuja Cements In respect of Service Tax Paid on Outward Transportation under RCM [Read Order]")
![Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Service-Tax-Barclays-Global-Service-Center-Service-Tax-Case-Taxscan-.jpg "Service Tax not Leviable on Notice Pay Recovered from Employee: CESTAT upholds Order In Favour of Barclays Global Service Center [Read Order]")
![Prior Notice is not Necessary for Adjusting Refund Amounts towards Service Tax Dues: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Kerala-High-Court-Kerala-HC-Prior-Notice-Is-Not-Necessary-Refund-Amounts-towards-Service-Tax-Service-Tax-Refund-taxscan.jpg "Prior Notice is not Necessary for Adjusting Refund Amounts towards Service Tax Dues: Kerala HC [Read Order]")
CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT )upheld penalties for non-payment of service tax, citing the assessee's intent to evade taxes and the lack of...
![CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Allahabad-Service-Tax-Penalties-for-Non-Payment-of-Service-Tax-Lack-of-Revenue-Neutrality-Evade-Taxes-CESTAT-upholds-Penalties-taxscan.jpg "CESTAT upholds Penalties for Non-Payment of Service Tax, Citing Intent to Evade Taxes and Lack of Revenue Neutrality [Read Order]")
Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]
In a recent ruling, the Madras High Court has ruled that the service tax must be levied considering contract-specific basis between the service provider and the recipient. The bench was dealing with...
![Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-Service-Tax-Madras-HC-service-tax-ruling-Contract-service-tax-TAXSCAN.jpg "Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]")
Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the service tax demand by the Commissioner because the Commissioner failed to establish a "reason...
![Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Service-Tax-Demand-Service-Tax-Section-101-Finance-Act-taxscan.jpg "Commissioner Fails to Justify Declaration as Substantially False Mandatory u/s 101 of Finance Act: CESTAT sets aside Service Tax Demand [Read Order]")
Explanation in Sl.No.7 of Service Tax Notification No.1/2006 is Ultra Vires to Finance Act and Constitution: Madras HC aligns with SC’s Decision [Read Order]
In a recent ruling, the Madras High Court, concurring with the Supreme Court’s decision in Commissioner of Service Tax v. Bhayana Builders (P) Ltd has ruled that the explanation in serial number 7 of...
![Explanation in Sl.No.7 of Service Tax Notification No.1/2006 is Ultra Vires to Finance Act and Constitution: Madras HC aligns with SC’s Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-Madras-High-Court-Madras-HC-aligns-Finance-Act-Ultra-Vires-Service-Tax-Notification-Service-Tax-Constitution-taxscan-1.jpg "Explanation in Sl.No.7 of Service Tax Notification No.1/2006 is Ultra Vires to Finance Act and Constitution: Madras HC aligns with SC’s Decision [Read Order]")
CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]
In a decision that strengthens the rights of taxpayers transitioning into the GST regime, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai, has ruled in favour of Madura...
![CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Reverse-Charge-Mechanism-Service-Tax-refund-under-RCM-RCM-refund-eligibility-RCM-taxscan.jpg "CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]")
2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the 2% penal interest charged over the applicable interest rate was not subject to...
![2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Finance-Act-Service-Tax-TAXSCAN.jpg "2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]")
Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â
In a recent ruling, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that tour planning and accommodation services rendered by operators are subject to...
![Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-CESTAT-ruling-on-tour-operator-tax-TAXSCAN.jpg "Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â")