![Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Applicable-to-Computer-Network-Services-Information-Technology-Software-Service-CESTAT-TAXSCAN.jpg "Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]")
Service Tax Applicable to Computer Network Services under "Information Technology Software Service": CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Service Tax is applicable to Computer Network...
![Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-collected-Administrative-and-Handling-Charges-From-their-Sister-Concerns-Business-Support-Services-Service-Tax-Liability-CESTAT-Administrative-and-Handling-Charges-Service-Tax-taxscan.jpg "Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]")
![CENVAT credit Availed on Service Tax paid on Invoices Issued by Car dealers with Proper Description of Service as ‘Data Processing and Policy Servicing Activities’: CESTAT Quashes Demand of CENVAT credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-credit-Service-Tax-paid-Invoices-Service-Policy-CESTAT-CENVAT-credit-TAXSCAN.jpg "CENVAT credit Availed on Service Tax paid on Invoices Issued by Car dealers with Proper Description of Service as ‘Data Processing and Policy Servicing Activities’: CESTAT Quashes Demand of CENVAT credit [Read Order]")
![Availment of CENVAT Credit for Service Tax paid to Car Dealers for Violation of IRDAI Guidelines: CESTAT upholds Demand and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Availment-CENVAT-Credit-Service-Tax-paid-Car-Dealers-Violation-IRDAI-CESTAT-Demand-Penalty-TAXSCAN.jpg "Availment of CENVAT Credit for Service Tax paid to Car Dealers for Violation of IRDAI Guidelines: CESTAT upholds Demand and Penalty [Read Order]")
![No Service Tax Leviable on Service Rendered to Foreign Supplier Falls Under Category of ‘Export of Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-Service-Rendered-Foreign-Supplier-Export-Service-TAXSCAN.jpg "No Service Tax Leviable on Service Rendered to Foreign Supplier Falls Under Category of ‘Export of Service’: CESTAT [Read Order]")
Penalty Imposed for Non-payment of Service Tax under Category of “Management, Maintenance or Repair Service” without verifying Relevant Documents: CESTAT directs Re-consideration
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-consideration of the penalty imposed for the non-payment of service tax under the category of...
Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]
The Institute of Chartered Accountants of India (ICAI) has held that failure to verify books of account before certifying ended up in unjust enrichment by refunding service tax amounts to guilty of...
![Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-to-verify-Books-of-Account-Before-Certifying-Unjust-Enrichment-by-Refunding-Service-Tax-ICAI-holds-Misconduct-on-CA-Professional-TAXSCAN.jpg "Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]")
"Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that commercial and industrial construction services are exempted from service tax under the exemption...
![Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Commercial-and-Industrial-Construction-Services-Commercial-Industrial-Construction-Services-Exempted-taxscan.jpg "Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]")
Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service performed by the foreign service provider outside India was not liable to pay service tax...
![Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-performed-by-Foreign-Service-Provider-Outside-India-Liable-to-Pay-Service-Tax-on-Reverse-Charge-Basis-CESTAT-TAXSCAN.jpg "Service performed by Foreign Service Provider Outside India Not Liable to Pay Service Tax on Reverse Charge Basis: CESTAT [Read Order]")
Service Tax Refund cannot be Rejected merely on Ground of Non-Filing of Reply During Covid-19 Pandemic: Bombay HC directs Readjudication [Read Order]
The Bombay High Court has held that service tax refund cannot be rejected merely on the ground of non-filing of reply during covid-19 pandemic and directed the readjudication. Wallem...
![Service Tax Refund cannot be Rejected merely on Ground of Non-Filing of Reply During Covid-19 Pandemic: Bombay HC directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Refund-Service-Tax-Non-Filing-of-Reply-During-Covid-19-Pandemic-Bombay-High-Court-directs-Readjudication-Bombay-High-Court-Taxscan.jpg "Service Tax Refund cannot be Rejected merely on Ground of Non-Filing of Reply During Covid-19 Pandemic: Bombay HC directs Readjudication [Read Order]")
Services providing to Shipping Lines Falls Under Category of Steamer Agent u/s 65 (100) of Finance Act: CESTAT Upholds Service Tax Addition [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld that the service tax addition on services provided to shipping lines falls under the category of steamer...
![Services providing to Shipping Lines Falls Under Category of Steamer Agent u/s 65 (100) of Finance Act: CESTAT Upholds Service Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-providing-to-Shipping-Lines-Shipping-Lines-Steamer-Agent-Finance-Act-CESTAT-Upholds-Service-Tax-Addition-Service-Tax-taxcan.jpg "Services providing to Shipping Lines Falls Under Category of Steamer Agent u/s 65 (100) of Finance Act: CESTAT Upholds Service Tax Addition [Read Order]")
Relief to BSNL: CESTAT Allows Refund Claim of Approx. Rs 2 Crores of Deposited Service Tax on Telecom Services on ground of Absence of Principle of Unjust Enrichment [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed a refund claim of approximately Rs 2 crores of deposited service tax by Bharat Sanchar Nigam Ltd (BSNL)...
![Relief to BSNL: CESTAT Allows Refund Claim of Approx. Rs 2 Crores of Deposited Service Tax on Telecom Services on ground of Absence of Principle of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-BSNL-CESTAT-Refund-Claim-Deposited-Service-Tax-Telecom-Services-Absence-Principle-Unjust-Enrichment-TAXSCAN.jpg "Relief to BSNL: CESTAT Allows Refund Claim of Approx. Rs 2 Crores of Deposited Service Tax on Telecom Services on ground of Absence of Principle of Unjust Enrichment [Read Order]")