![Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SERVIC1.jpg "Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]")
Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]
In the case of Godrej Consumer Product, the Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is...
![Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Leviable-Legal-Professional-Charges-BAS-CESTAT-TAXSCAN.jpg "Service Tax Leviable on Legal and Professional Charges under BAS: CESTAT [Read Order]")
![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
![Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Salary-not-Covered-by-Provisions-of-Service-Tax-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")
![Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Suppression-cannot-be-Alleged-by-Department-Reconciliation-of-Books-and-ST-3-Returns-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Taxscan.jpg "Suppression cannot be Alleged by Department for Income Reconciliation of Books and ST 3 Returns: CESTAT quashes Service Tax Demand [Read Order]")
Service Tax Demand Under "Management or Business Consultant Service" For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that service tax demand under "Management or Business Consultant Service" for the period before 16.05.2008 is...
![Service Tax Demand Under Management or Business Consultant Service For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Demand-Management-or-Business-Consultant-Service-Management-Business-Consultant-Service-CESTAT-taxscan.jpg "Service Tax Demand Under Management or Business Consultant Service For Period Before 16.05.2008 is not Valid: CESTAT [Read Order]")
Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) sets aside the demand of Service Tax in the absence of misdeclaration on the allegation of wrong availment of...
![Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allegation-of-Wrong-Availment-of-Exemption-by-Abatement-under-Exemption-Notification-CESTAT-sets-aside-Demand-of-Service-Tax-in-Absence-of-Misdeclaration-TAXSCAN.jpg "Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]")
No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that no separate service tax demandable on commission was received from BSNL when the assessee included it in...
![No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Separate-Service-Tax-on-Commission-Received-from-BSNL-Gross-Sale-Price-of-SIM-Card-Sold-Customers-CESTAT-TAXSCAN.jpg "No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]")
Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that the value of free supply material needs to be added with the gross value of construction service to...
![Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Value-of-Free-Supply-Material-Free-Supply-Material-Gross-Value-of-Construction-Service-Construction-Service-Gross-Value-Avail-Benefit-under-Service-Tax-Service-Tax-Benefit-CESTAT-taxscan.jpg "Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]")
Packed Goods before Sterilization are Semi-Finished Goods: 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 thereby noting that packed goods before sterilization are semi-finished goods. ...
![Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Packed-Goods-before-Sterilization-Semi-Finished-Goods-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]")
Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without...
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")
Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]
In a significant case, the Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand on manpower recruitment and supply agency service is not...
![Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-on-Manpower-Recruitment-Manpower-Recruitment-Supply-Agency-Service-Absence-of-Evidence-of-Supply-of-Manpower-CESTAT-Taxscan.jpg "Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]")