![Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Form-26-AS-CESTAT-income-tax-department-TAXSCAN.jpg "Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]")
Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand of Service Tax solely based on form 26 AS...
![Relief to South Eastern Coalfields Ltd: CESTAT Rules No Clean Energy Cess on Coal Stock Lying Before July 1st, 2017 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Relief-to-South-Eastern-Coalfields-Ltd-South-Eastern-Coalfields-Ltd-CESTAT-Energy-Cess-on-Coal-Stock-CESTAT-Rules-No-Clean-Energy-Cess-on-Coal-Stock-Lying-taxscan.jpg "Relief to South Eastern Coalfields Ltd: CESTAT Rules No Clean Energy Cess on Coal Stock Lying Before July 1st, 2017 [Read Order]")
![Relief to MHPL: CESTAT rules Rule 6 (3) B of CCR not applicable for demanding Service Tax for exempted services provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/MPHL-CESTAT-Allahabad-Service-tax-Service-Tax-exemption-Service-Tax-demand-taxscan.webp "Relief to MHPL: CESTAT rules Rule 6 (3) B of CCR not applicable for demanding Service Tax for exempted services provided [Read Order]")
![Non Production of Lorry Receipt is Procedural Infraction: CESTAT allows Service Tax Refund Based on CAs Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Chennai-Service-tax-refund-procedure-Production-of-Lorry-Receipt-Procedural-Infraction-Service-Tax-Refund-Chartered-Accountant-certificate-taxscan.jpg "Non Production of Lorry Receipt is Procedural Infraction: CESTAT allows Service Tax Refund Based on CAs Certificate [Read Order]")
![No Service Tax Leviable on Transfer of Transit Mixer on Hire: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-Service-Tax-Transfer-Transit-Mixer-Hire-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Transfer of Transit Mixer on Hire: CESTAT [Read Order]")
![No Service Tax on GTA services availed outside to SEZ zone: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-GTA-services-SEZ-zone-CESTAT-TAXSCAN.jpg "No Service Tax on GTA services availed outside to SEZ zone: CESTAT [Read Order]")
No Service Tax Leviable by Subcontractor Merely because of Main Contractor providing Work Contact Service: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that service tax is not leviable by subcontractors merely because of the main contractor providing work contact...
![No Service Tax Leviable by Subcontractor Merely because of Main Contractor providing Work Contact Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-Service-Tax-Subcontractor-Main-Contractor-Work-Contact-Service-CESTAT-TAXSCAN.jpg "No Service Tax Leviable by Subcontractor Merely because of Main Contractor providing Work Contact Service: CESTAT [Read Order]")
![No service Tax on Sale of Food Stuff in PVR Complex: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-service-Tax-Sale-of-Food-Stuff-PVR-Complex-CESTAT-taxscan.jpg "No service Tax on Sale of Food Stuff in PVR Complex: CESTAT [Read Order]")
Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench ruled that service tax is not leviable under business auxiliary services (BAS) on service charges received from...
![Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Business-auxiliary-services-Service-charges-exemption-CESTAT-New-Delhi-Visa-Consultation-taxscan.jpg "Service Tax not leviable under BAS on Service Charges received from Clients for Visa Consultation: CESTAT [Read Order]")
Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that service tax not leviable under business auxiliary services (BAS) on incentives received from CRS...
![Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-business-auxiliary-services-CESTAT-New-Delhi-CRS-companies-incentives-Ticket-sales-Service-tax-on-incentives-TAXSCAN.jpg "Service Tax not leviable under BAS on Incentives Received from CRS Companies and Air Lines on Sale of Tickets: CESTAT [Read Order]")
Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the charging of fee by Police not ground to levy Service tax on collection of security charges for...
![Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charging-Fee-Police-levy-Service-tax-Collection-Security-Charges-Guards-CESTAT-TAXSCAN.jpg "Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]")
Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that the availability of credit on payment of service tax paid under RCM can be utilized for discharge...
![Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Availability-Credit-payment-of-Service-Tax-RCM-Utilized-Discharge-Excise-Duty-CESTAT-TAXSCAN.jpg "Availability of Credit on payment of Service Tax under RCM can be Utilized for Discharge of Excise Duty: CESTAT [Read Order]")