![No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-on-User-Development-Fee-Collected-Hyderabad-Airport-Mumbai-International-Airport-Supreme-Court-taxscan.jpg "No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]")
No Service Tax on User Development Fee Collected By Mumbai International Airport and Hyderabad Airport: Supreme Court [Read Judgement]
The Supreme Court has held that no service tax is leviable on user development fees collected by Mumbai International Airport and Hyderabad Airport. ...
![Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Work-ContractsChargeable-only-from-01.06.2007-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Work Contracts Chargeable only from 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]")
![No Invocation of Extended Time Period for Issuance of Second Show Cause Notice Demanding Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Invocation-of-Extended-Time-Period-Issuance-of-Second-Show-Cause-Notice-Issuance-Show-Cause-Notice-Service-Tax-Second-Show-Cause-Notice-Demanding-Service-Tax-Demanding-CESTAT-Customs-Excise-taxscan.jpg "No Invocation of Extended Time Period for Issuance of Second Show Cause Notice Demanding Service Tax: CESTAT [Read Order]")
![Extended Time Proviso not Invokable on Sales Commission to Overseas Commission Agent under RCM: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Extended-Time-Proviso-not-Invokable-on-Sales-Commission-Sales-Commission-Overseas-Commission-Agent-RCM-CESTAT-quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Taxscan.jpg "Extended Time Proviso not Invokable on Sales Commission to Overseas Commission Agent under RCM: CESTAT quashes Service Tax Demand [Read Order]")
CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]
In a recent case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) disallowed thecum-tax benefit claim under section 67 (2) of the Finance Act, 1994 on...
![CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Cum-Tax-Benefit-Claim-us-67-2-Finance-Act-Non-Payment-Service-Tax-Clients-TAXSCAN.jpg "CESTAT Disallows Cum-Tax Benefit Claim u/s 67 (2) of Finance Act on Non-Payment of Service Tax to Clients [Read Order]")
Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of service tax cannot be anything more or less than the consideration paid for...
![Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Value-of-Service-Tax-Service-Tax-Consideration-Paid-for-Rendering-Service-CESTAT-sets-aside-Interest-and-Penalty-Rendering-Service-CESTAT-Penalty-Taxscan.jpg "Value of Service Tax cannot be Anything More or Less than Consideration Paid for Rendering Service: CESTAT sets aside Interest and Penalty [Read Order]")
No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the penalty imposed under section 78 of the Finance Act, 1994 in the absence of evidence to prove...
![No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Evidence-Non-Payment-of-Service-Tax-CESTAT-Penalty-Imposed-us-78-TAXSCAN.jpg "No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]")
CESTAT allows Service Tax Exemption on Service Tax allowable in respect of GTA services used in Export of Goods to HEG Ltd [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that exemption on service tax is allowable in respect of GTA services if are used in the export of...
![CESTAT allows Service Tax Exemption on Service Tax allowable in respect of GTA services used in Export of Goods to HEG Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-allows-Service-Tax-Exemption-Service-Tax-allowable-in-respect-of-GTA-services-Export-of-Goods-to-HEG-Ltd-TAXSCAN.jpg "CESTAT allows Service Tax Exemption on Service Tax allowable in respect of GTA services used in Export of Goods to HEG Ltd [Read Order]")
Dept has no Right to file Revision Application on Refund of Service Tax on Export Services: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department has no right to file a revision application on refund of service tax on export...
![Dept has no Right to file Revision Application on Refund of Service Tax on Export Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Right-Revision-Application-Refund-Service-Tax-Export-Services-CESTAT-TAXSCAN.jpg "Dept has no Right to file Revision Application on Refund of Service Tax on Export Services: CESTAT [Read Order]")
Service Tax is Applicable to the Construction of Office Buildings, Erection of Cell Phone Towers and other Civil Structures under 'Works Contract': CESTAT
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the demand of Service Tax under ‘construction service’ and ‘commercial or industrial construction...
![Difference in Ocean Freight Charges Not a Service, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Difference-in-Ocean-Freight-Charges-Service-No-Service-Tax-CESTAT-TAXSCAN.jpg "Difference in Ocean Freight Charges Not a Service, No Service Tax: CESTAT [Read Order]")