![Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-Demanded-Sole-basis-Information-from-ITR-Form-26AS-CESTAT-taxscan.jpg "Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]")
Service Tax cannot be Demanded on Sole basis of Information from ITR and Form 26AS: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be demanded on sole basis of...
![Relief to Kalyan Jewellers: CESTAT allows Cenvat Credit on Service Tax Paid by Insurance Company on premium paid by Appellant [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Relief-Kalyan-Jewellers-CESTAT-Cenvat-Credit-Service-Tax-Insurance-Company-premium-taxscan.jpg "Relief to Kalyan Jewellers: CESTAT allows Cenvat Credit on Service Tax Paid by Insurance Company on premium paid by Appellant [Read Order]")
![Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Recipient-Pay-Service-Tax-PE-of-Foreign-Service-Provider-Exists-in-India-CESTAT-TAXSCAN.jpg "Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]")
![Service Tax not Leviable in Absence of Consignment Note, Services cannot be Considered as GTA Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-Absence-of-Consignment-Note-Services-Considered-GTA-Services-CESTAT-TAXSCAN.jpg "Service Tax not Leviable in Absence of Consignment Note, Services cannot be Considered as GTA Services: CESTAT [Read Order]")
![Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Payment-of-VAT-Sales-Tax-on-Deemed-SaleS-Service-Tax-Exclusion-CESTAT-TAXSCAN.jpg "Payment of VAT/Sales Tax on deemed sales not Conclusive for Service Tax Exclusion: CESTAT [Read Order]")
No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has allowed the exemption of service tax for manpower supply to hospitals, emphasizing the importance of not...
![No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-Service-Tax-Exemption-TAXSCAN.jpg "No suppression of fact to Evade payment of service tax: CESTAT upholds Service Tax Exemption of Manpower Supply to Hospitals [Read Order]")
![Cenvat Credit allowable of Service tax for Financial Services provided by Bank: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Service-tax-Cenvat-Credit-Financial-Services-TAXSCAN.jpg "Cenvat Credit allowable of Service tax for Financial Services provided by Bank: CESTAT [Read Order]")
Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand and noted that the Race Promotion Contract between Formula One World Championship...
![Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Service-Tax-Service-Tax-Demand-Race-Promotion-Contract-taxscan.jpg "Race Promotion Contract between Formula One World Championship and Jaypee Sports not Franchise Agreement: CESTAT quashes Service Tax Demand [Read Order]")
Service Tax charged on "Gross Amount" indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]
A two member bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that a service tax is chargeable on the contract value between the service provider and service...
![Service Tax charged on Gross Amount indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Service-Tax-CESTAT-Allahabad-Contract-Value-TAXSCAN.jpg "Service Tax charged on Gross Amount indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]")
Conditions required for excluding specific Expenses from Reimbursable Costs must align with Criteria Outlined in Rule 5 of Service Tax Rules: CESTAT [Read Order]
A two member bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that the conditions prescribed for exclusion of certain expenditure or cost has to satisfy the...
![Conditions required for excluding specific Expenses from Reimbursable Costs must align with Criteria Outlined in Rule 5 of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Allahabad-Service-Tax-Service-Tax-Rules-taxscan.jpg "Conditions required for excluding specific Expenses from Reimbursable Costs must align with Criteria Outlined in Rule 5 of Service Tax Rules: CESTAT [Read Order]")
Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed service tax demand, thereby observing that the incentives given to Audi authorised service station is...
![Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Incentives-Audi-Service-Station-not-BAS-CESTAT-Service-Tax-Demand-taxscan.jpg "Incentives Given to Audi Authorised Service Station not BAS: CESTAT quashes Service Tax Demand [Read Order]")
No TDS Deduction u/s 194 J of Income Tax Act, when consultancy charges excluding Service Tax does not Exceed Rs. 30,000: ITAT
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, observed that no Tax Deducted at Source ( TDS ) deduction under Section 194J of the Income Tax Act, 1961, when consultancy...
