![Entire Liability Computed from Taxpayers Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041827-entire-liability-computed-taxpayers-records-returns-filed-scn-cestat-rules-service-tax-penalty-unjustified-taxscan.webp "Entire Liability Computed from Taxpayers Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]")
Entire Liability Computed from Taxpayer's Records and Returns Filed Before SCN: CESTAT Rules Service Tax Penalty Unjustified [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a service tax penalty is not justified when the...
![Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041796-service-tax-demand-service-tax-part-of-approved-resolution-plan-taxscan.webp "Service Tax Demand not Part of Approved Resolution Plan fails w/o a Continuance Application: CESTAT [Read Order]")
![No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041774-no-service-tax-2.webp "No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT [Read Order]")
![CESTAT Rejects Dual Taxation on Transportation: Service Already Taxed Under GTA Cannot Be Taxed Again as BAS [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041761-double-taxation-cestat-delhi-dual-taxation-on-transaction-taxscan.webp "CESTAT Rejects Dual Taxation on Transportation: Service Already Taxed Under GTA Cannot Be Taxed Again as BAS [Read Order]")
![Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041753-cestat-cestat-delhi-delay-payment-charges-taxscan.webp "Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]")
Leasing of Oxygen Plant Equipment by Praxair India Not a Financial Lease, Not Taxable as Financial Service: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Bangalore, has held that the activity of leasing oxygen plant equipment by Praxair India Pvt. Ltd. does not amount to a...
![Leasing of Oxygen Plant Equipment by Praxair India Not a Financial Lease, Not Taxable as Financial Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/08/500x300_2041701-praxair-cestat-customs-taxscan-.webp "Leasing of Oxygen Plant Equipment by Praxair India Not a Financial Lease, Not Taxable as Financial Service: CESTAT [Read Order]")
‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax cannot be levied when there is no flow of consideration and set aside Rs. 31.5 lakh demand on...
![‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041279-service-tax-service-tax-cannot-be-levied-flow-of-consideration-taxscan.webp "‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]")
![Hostel Charges Collected by Coaching Institutes Not Liable to Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041568-hostel-charges-hostel-charges-collected-by-coaching-institutes-coaching-institutes-taxscan.webp "Hostel Charges Collected by Coaching Institutes Not Liable to Service Tax: CESTAT [Read Order]")
‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax cannot be levied when there is no flow of consideration and set aside Rs. 31.5 lakh demand on...
![‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041520-service-tax-cestat-taxscan.webp "‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]")
CESTAT Holds No Service Tax on Foreign Bank Charges for Export Remittances; Follows Precedents in Appellant’s Cases [Read Order]
In its latest ruling, passed on June 2nd, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the appellant, M/s. SKM Egg Products Export (India) Ltd.,...
![CESTAT Holds No Service Tax on Foreign Bank Charges for Export Remittances; Follows Precedents in Appellant’s Cases [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/500x300_2041515-no-service-tax-foreign-bank-charges-cestat-taxscan.webp "CESTAT Holds No Service Tax on Foreign Bank Charges for Export Remittances; Follows Precedents in Appellant’s Cases [Read Order]")
No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that there is no service tax liability on foreign commission payments under the Reverse Charge Mechanism (RCM) as...
![No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/No-Service-Tax-Liability-Service-Tax-Liability-Service-Tax-taxscan.jpg "No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]")
Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation under Section 73 of the Finance Act, 1994, cannot be used when the...
![Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Extended-Limitation-Extended-Limitation-Not-Invocable-Service-Tax-Demand-taxscan.jpg "Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]")