![Additional Assistant Director exercise the power of Superintendent under Service Tax: CBIC Notifies [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/03/Assistant-Director-Service-Tax-CBIC-Superintendent-CBIC-Notification-taxscan.jpg "Additional Assistant Director exercise the power of Superintendent under Service Tax: CBIC Notifies [Read Notification]")
Additional Assistant Director exercise the power of Superintendent under Service Tax: CBIC Notifies [Read Notification]
Central Board of Indirect Taxes and Customs (CBIC) issued the Notification No 01/2023 – Service Tax dated March 2, 2023  notifies that the Additional...
![Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Mining-of-Natural-Resources-Tax-Exemption-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]")
![No Service Tax on Reimbursable Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Reimbursable-Expenses-CESTAT-Customs-Excise-Taxscan.jpg "No Service Tax on Reimbursable Expenses: CESTAT [Read Order]")
![CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Customs-excise-Service-Tax-Service-Tax-liability-liability-Miscellaneous-Income-Income-Receipts-Construction-Services-Services-Taxscan.jpg "CESTAT quashes Service Tax liability on Miscellaneous Income treated as Receipts towards Construction Services [Read Order]")
![Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liquidated-Damages-Service-Tax-Circular-Relevant-GST-Taxscan.jpg "Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]")
SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]
In a significant case, the Orissa High Court (HC) held that a Show Cause Notice ( SCN ) issued after 10 years about Non-payment of service tax by providing port service is not valid. Satish Ch Das...
![SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Show-Cause-Notice-Service-Tax-Tax-Service-Orissa-High-Court-Taxscan.jpg "SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]")
Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand as there was non-reliance on documentary evidence in Show Cause Notice and observed that it amounts to...
![Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Reliance-on-Documentary-Evidence-SCN-Violation-of-Natural-Justice-Principles-CESTAT-Service-Tax-demand-Taxscan.jpg "Non Reliance on Documentary Evidence in SCN amounts to serious Violation of Natural Justice Principles: CESTAT quashes Service Tax Demand [Read Order]")
Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) confirmed service tax demand and commented that undue sympathy to impose adequate penalty would undermine the...
![Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Law-CESTAT-Customs-Excise-service-tax-Service-Tax-Demand-Taxscan.jpg "Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]")
Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising Ramesh Nair, Judicial Member and Raju, Technical Member noted that the extended period of limitation...
![Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sub-Contractor-Sub-Contractor-Main-Contractor-Service-Tax-CESTAT-taxscan.jpg "Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]")
Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleted penalty under the Finance Act on the ground that there was bonafide doubt as to Service Tax liability and...
![Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/evasion-of-Service-Tax-Bonafide-doubt-Service-Tax-liability-Service-Tax-Intentional-evasion-Intentional-evasion-of-Service-Tax-CESTAT-Penalty-taxscan.jpg "Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]")
Service Tax Credit should not be denied merely because Invoices are Computer generated, which did not have Signatures: CESTAT [Read Order]
In a recent ruling, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ruled that service tax credit should not be denied merely because invoices are computer generated,...
![Service Tax Credit should not be denied merely because Invoices are Computer generated, which did not have Signatures: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Credit-Service-Tax-Invoices-CESTAT-Computer-generated-invoices-Signatures-Customs-Excise-taxscan.jpg "Service Tax Credit should not be denied merely because Invoices are Computer generated, which did not have Signatures: CESTAT [Read Order]")
Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]
A ‘Commission Agent’ is akin to a channel partner in delivery of goods/service, wherein the Principal bears all the risks The New Delhi Bench of the Customs, Excise and Service Tax Appellate...
![Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Collection-Toll-NHAI-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]")