![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]")
"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...
![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]](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]](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]](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]")
Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) extended the period of limitation not invokable in the absence of wilful suppression to evade service tax. ...
![Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Extended-period-of-Limitation-Invokable-in-Absence-Service-Tax-CESTAT-TAXSCAN.jpg "Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]")
Effluent Neither Sold Not Saleable not Qualify as Goods under GTA Service, not liable to Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the effluent is neither sold nor saleable nor qualifies as goods under Goods Transport...
![Effluent Neither Sold Not Saleable not Qualify as Goods under GTA Service, not liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Effluent-Neither-Sold-Saleable-not-Qualify-as-Goods-under-GTA-Service-Service-Tax-CESTAT-.jpg "Effluent Neither Sold Not Saleable not Qualify as Goods under GTA Service, not liable to Service Tax: CESTAT [Read Order]")
Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand cannot be confirmed without mentioning in show cause notice (SCN) and quashed...
![Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-cannot-be-Confirmed-without-Mentioning-in-SCN-SCN-CESTAT-Taxscan.jpg "Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]")
Special Effects&3D Conversion Services not Video Tape Production Service u/s 65(120) of Finance Act,1994: Supreme Court [Read Judgement]
In a recent case, the Supreme Court has held that the 3D conversion services provided by the assessee, including services such as ‘imparting special effects’, ‘post-production service’, ‘digital...
![Special Effects&3D Conversion Services not Video Tape Production Service u/s 65(120) of Finance Act,1994: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Conversion-Services-not-Video-Tape-Production-Service-Finance-Act-taxscan.jpg "Special Effects&3D Conversion Services not Video Tape Production Service u/s 65(120) of Finance Act,1994: Supreme Court [Read Judgement]")
Relief to BSNL: CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax on telecom services on the ground of non-inclusion of explanation under rule...
![Relief to BSNL: CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-BSNL-BSNL-CESTAT-Quashes-Demand-of-Service-Tax-on-Telecom-Services-CESTAT-Demand-of-Service-Tax-Service-Tax-Telecom-Services-Service-Tax-Rules-TAxscan.jpg "Relief to BSNL: CESTAT Quashes Demand of Service Tax on Telecom Services on Ground of Non-Inclusion of Explanation u/r 5(1) of Service Tax Rules [Read Order]")
CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the claim of refund of the paid service tax by the assessee on the ground of service rendered and received...
![CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Allows-Refund-Claim-CESTAT-Paid-Service-Tax-Refund-Claim-Service-Rendered-and-Received-Outside-India-taxscan.jpg "CESTAT Allows Refund Claim of Paid Service Tax on Ground of Service Rendered and Received Outside India [Read Order]")
No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax is not applicable to Annual General Meeting (AGM) conducted under a convention centre, as there...
![No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Applicable-to-AGM-Conducted-under-Convention-Centre-Service-Tax-AGM-Conducted-AGM-Element-of-Commerciality-Doctrine-of-Mutuality-Applies-Taxscan.jpg "No Service Tax applicable to AGM conducted under Convention Centre, No Element of Commerciality: CESTAT [Read Order]")