![CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-of-Service-Tax-Service-Tax-CESTAT-Quashes-Demand-of-Service-Tax-imposed-on-Repair-and-Maintenance-of-Motor-Vehicles-taxscan-1.jpg "CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]")
CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax imposed on the repair and...
![Levy of Service Tax only Applicable to Service Contractors Simpliciter not to Indivisible Works Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Levy-of-Service-Tax-Service-Tax-Service-Contractors-Simpliciter-Service-Contractors-Indivisible-Works-Contract-CESTAT-Customs-Excise-taxscan.jpg "Levy of Service Tax only Applicable to Service Contractors Simpliciter not to Indivisible Works Contract: CESTAT [Read Order]")
![Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Raw-materials-Service-Tax-contract-service-commercial-industrial-construction-CESTAT-TAXSCAN.jpeg "Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials: CESTAT [Read Order]")
![Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-on-Land-Development-Site-Formation-Clearance-Service-CESTAT-Upholds-Service-Tax-Demand-taxscan.jpg "Service Tax Leviable on Land Development Activity Rendered for Consideration Classifiable Under Category of ‘Site Formation and Clearance Service’: CESTAT Upholds Service Tax Demand [Read Order]")
![Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Brand-Endorsement-during-IPL-CESTAT-Quashes-Service-Tax-Demand-Cricketer-Ishant-Sharma-TAXSCAN-.jpg "Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]")
Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use" without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudication authority for the imposition of demand for service tax for the use...
![Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-of-Service-Tax-Demand-Service-Tax-Use-of-JCB-and-Tractors-on-Rental-Basis-Relevant-Documents-CESTAT-Re-adjudication-Taxscan.jpg "Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]")
No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax is not leviable on composite contracts for the maintenance and repair of vehicles which...
![No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Composite-Contract-for-Repair-of-Vehicle-which-Entails-Supply-of-Goods-and-Services-before-the-Period-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]")
Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand of service tax in respect of the amount collected as bouncing of cheques on the ground of the...
![Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Bajaj-Finance-CESTAT-Quashes-Demand-of-Service-Tax-in-Respect-of-Amount-collected-Bouncing-of-cheques-ground-of-Penal-Nature-of-Amount-TAXSCAN.jpg "Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]")
Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]
In a significant case, the Chandigarh Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount collected by Cargo Handling firm from...
![Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Collected-Cargo-Handling-Firm-From-Clients-India-Towards-Delivery-Order-Charges-Customs-Duty-BAS-service-Tax-Leviable-CESTAT-TAXSCAN.jpg "Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]")
Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]
“Once there is a value addition and the element of service is involved, in conceptual essentiality, service tax gets attracted and the impost gets out of the purview of Entry 49 of List II of the...
![Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/service-Tax-Value-Addition-Service-Tax-Attract-when-there-is-Value-Addition-CESTAT-taxscan.jpg "Service Tax Attract when there is Value Addition and Presence of Element of Service: CESTAT upholds Demand of Service Tax Against Tamil Nadu Housing Board [Read Order]")
![No service Tax Demandable u/s 66F of Finance Act on Composite Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/service-Tax-Demandable-Finance-Act-Composite-Services-CESTAT-TAXSCAN.jpg "No service Tax Demandable u/s 66F of Finance Act on Composite Services: CESTAT [Read Order]")
Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Water charges collected by the Tamil Nadu Housing Board from tenements for the supply of water...
![Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Water-Charges-collected-tenements-MMR-Service-supply-of-water-Service-Tax-under-MMR-Service-CESTAT-directs-to-Re-adjudication-Submission-of-Documents-taxscan.jpg "Water Charges collected from tenements for supply of water does not attract Service Tax under MMR Service: CESTAT directs to Re-adjudication with Submission of Documents [Read Order]")