![CESTAT Quashes Service Tax Demand under ‘Franchise Service’ on Manufacture and Distribution of Footwear on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Service-Tax-Demand-Franchise-Service-Manufacture-and-Distribution-Footwear-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand under ‘Franchise Service’ on Manufacture and Distribution of Footwear on ground of Limitation [Read Order]")
CESTAT Quashes Service Tax Demand under ‘Franchise Service’ on Manufacture and Distribution of Footwear on ground of Limitation [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under ‘franchise service’ on...
![Services in Forms of Receipt of Patent Registered Outside India not liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Services-in-Forms-Receipt-of-Patent-Registered-Outside-India-Patent-Registered-Outside-India-Receipt-of-Patent-cestat-taxscan.jpg "Services in Forms of Receipt of Patent Registered Outside India not liable to Service Tax: CESTAT [Read Order]")
![Service tax Leviable on “commercial training or coach service” provided by Institute of Clinical Research: CESTAT Upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-tax-commercial-training-or-coach-service-commercial-training-coach-service-Institute-of-Clinical-Research-Clinical-Research-CESTAT-taxscan.jpg "Service tax Leviable on “commercial training or coach service” provided by Institute of Clinical Research: CESTAT Upholds Service Tax Demand [Read Order]")
![Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-Form-26-AS-Income-Tax-Dept-Investigation-CESTAT-TAXSCAN-1.jpg "Service Tax Demand based on Form 26 AS from Income Tax Dept without Investigation is Invalid: CESTAT [Read Order]")
Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the export of educational books and classified the service under the category...
![Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Export-of-Educational-Books-Export-Educational-Books-clearing-and-forwarding-agent-service-BAS-CESTAT-taxscan.jpg "Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]")
No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that no service tax on lump sum fees and royalties is paid to the foreign service provider under...
![No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-Lump-Sum-Fees-Royalty-Foreign-Service-Intellectual-Property-CESTAT-TAXSCAN.jpeg "No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]")
Relief to Adani Enterprises: CESTAT sets aside Service Tax on Management Consultancy Services as POT not applicable to Period before POT Rules [Read Order]
In the case of Adani Enterprises, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside service tax on management consultancy services as to Point of...
![Relief to Adani Enterprises: CESTAT sets aside Service Tax on Management Consultancy Services as POT not applicable to Period before POT Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-Adani-Enterprise-CESTAT-Service-Tax-Management-Consultancy-Services-POT-POT-Rules-taxscan.jpg "Relief to Adani Enterprises: CESTAT sets aside Service Tax on Management Consultancy Services as POT not applicable to Period before POT Rules [Read Order]")
No Service Tax Liability arises When Amount Already Paid By Principal in Lieu of Services Rendered by Cable Fees Collection Agent: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable when service tax is paid by the principal and the question of who...
![No Service Tax Liability arises When Amount Already Paid By Principal in Lieu of Services Rendered by Cable Fees Collection Agent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Liability-Amount-Services-Rendered-by-Cable-Fees-Collection-Agent-Cable-Fees-Collection-Agent-CESTAT-CESTAT-News.jpg "No Service Tax Liability arises When Amount Already Paid By Principal in Lieu of Services Rendered by Cable Fees Collection Agent: CESTAT [Read Order]")
Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on the guarantee commission which was paid to the State Government of...
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/State-Government-of-Karnataka-CESTAT-Service-Tax-Guarantee-commission-TAXCAN-1.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")
Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on the guarantee commission which was paid to the State Government of...
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/State-Government-of-Karnataka-CESTAT-Service-Tax-Guarantee-commission-TAXCAN.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")
Operational Surplus is subject to levy of Service Tax and cannot be excluded in reimbursable expenses: CESTAT [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in a recent case has held that operational surplus is subject to the levy of service tax and cannot be excluded in...
![Operational Surplus is subject to levy of Service Tax and cannot be excluded in reimbursable expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Operational-Surplus-subject-to-levy-of-Service-Tax-levy-of-Service-Tax-Service-Tax-excluded-in-reimbursable-expenses-reimbursable-expenses-CESTAT-TAXSCAN.jpg "Operational Surplus is subject to levy of Service Tax and cannot be excluded in reimbursable expenses: CESTAT [Read Order]")