![Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Service-Tax-Demand-limitation-period-of-limitation-CESTAT-taxscan-1.jpg "Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]")
Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Service Tax Demand cannot be raised beyond 5...
![Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Deduction-in-Sale-Invoice-Commission-Sale-Invoice-Levy-of-Service-Tax-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]")
![CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-for-Commission-availed-on-GTA-Service-on-ground-of-Limitation-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]")
![CESTAT allows Refund of Excess Payment of Service Tax against Adjustment Towards other Period Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Refund-of-Excess-Payment-Service-Tax-Adjustment-Towards-Period-Liability-TAXSCAN-1.jpg "CESTAT allows Refund of Excess Payment of Service Tax against Adjustment Towards other Period Liability [Read Order]")
![Relief to Bajaj Herbal, No Service Tax Leviable on Advertising Agency Service Provided by Foreign Based Service Provided for Marketing: CESTAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-Bajaj-Herbal-Service-Tax-Advertising-Agency-Service-taxscan.jpg "Relief to Bajaj Herbal, No Service Tax Leviable on Advertising Agency Service Provided by Foreign Based Service Provided for Marketing: CESTAT directs Re adjudication [Read Order]")
No service tax on additional service of mounting of printed material or boards already paid: SC upholds CESTAT order [Read Order]
The Supreme Court of India upheld the order of the Customs and Excise Service Tax Appellate Tribunal (CESTAT) as no service tax demandable on additional service of mounting of printed material or...
![No service tax on additional service of mounting of printed material or boards already paid: SC upholds CESTAT order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-service-tax-on-additional-service-of-mounting-of-printed-material-or-boards-already-paid-SC-upholds-CESTAT-order-TAXSCAN.jpg "No service tax on additional service of mounting of printed material or boards already paid: SC upholds CESTAT order [Read Order]")
Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and observed that the sale of customized software on CD as part of the Distributed...
![Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Sale-Sale-of-Customized-Software-CD-DCS-service-CESTAT-taxscan.jpeg "Sale of Customized Software on CD as part of DCS is not service: CESTAT quashes Service Tax Demand [Read Order]")
Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand under Business Auxiliary Services (BAS) and observed that financial hardship is...
![Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Financial-Hardship-not-Reason-to-Avoid-Payment-of-Service-Tax-CESTAT-upholds-Service-Tax-Demand-under-BAS-TAXSCAN.jpg "Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]")
![Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Terminal-Handling-Services-Specified-Service-CESTAT-Service-Tax-Refund-TAXSCAN-1.jpg "Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]")
Hiring of Space for Advertisement on Buses by TN State Transport Corporation does not fall under Definition of Advertising Agency: CESTAT sets aside Demand of Service Tax [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)held that hiring of space for advertisement on the buses by Tamil Nadu State Transport Corporation does not fall...
![Hiring of Space for Advertisement on Buses by TN State Transport Corporation does not fall under Definition of Advertising Agency: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Hiring-of-Space-for-Advertisement-on-Buses-TN-State-Transport-Corporation-does-not-fall-under-Definition-of-Advertising-Agency-CESTAT-sets-aside-Demand-of-Service-Tax-TAXSCAN.jpg "Hiring of Space for Advertisement on Buses by TN State Transport Corporation does not fall under Definition of Advertising Agency: CESTAT sets aside Demand of Service Tax [Read Order]")
Reimbursement for Miscellaneous Activities Received on Actual Basis: CESTAT upholds order to set aside Demand of Service Tax [Read Order]
The Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) upheld the order to set aside the demand of service tax as the reimbursement for miscellaneous activities received...
![Reimbursement for Miscellaneous Activities Received on Actual Basis: CESTAT upholds order to set aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reimbursement-for-Miscellaneous-CESTAT-upholds-order-CESTAT-Service-Tax-Demand-of-Service-Tax-taxscan.jpg "Reimbursement for Miscellaneous Activities Received on Actual Basis: CESTAT upholds order to set aside Demand of Service Tax [Read Order]")
Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on Construction Services and observed that calculation sheets are not proof to...
![Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Calculation-Construction-Services-Sheets-Customs-Excise-proof-to-Assume-Collection-Service-Tax-CESTAT-quashes-Service-Tax-demand-taxscan-1.jpg "Calculation Sheets not proof to Assume Collection of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")