![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 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...
![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]](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]](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]")
![Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Commission-received-General-Sales-Agent-Sales-Agent-Foreign-Company-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]")
Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]
The demand notice against Sundaram Finance was quashed by the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) on the grounds that the foreclosure fees collected by...
![Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Foreclosure-Charges-NBFC-Service-Tax-CESTAT-Sundaram-Finance-TAXSCAN.jpg "Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]")
Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that service Tax cannot be Demanded against Tamil Nadu Cricket Association ( TNCA ) for Providing Chepauk Stadium...
![Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-TNCA-Chepauk-Stadium-IPL-Matches-CESTAT-customs-excise-Taxscan.jpg "Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]")
CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) of Chennai bench in a recent judgement held that CENVAT Credit is allowable on service tax paid by an Advertising agency and an...
![CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CENVAT-Credit-Service-Tax-CESTAT-TAXSCAN.jpg "CENVAT Credit allowable on Service Tax paid by Advertising Agency, Extended period not applicable: CESTAT [Read Order]")
Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and observed that mere registration under particular category and filing service tax...
![Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/registration-Category-Service-Tax-Returns-service-CESTAT-Service-Tax-demand-TAXSCAN.jpg "Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]")
![Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delhi-HC-Service-Tax-Proceedings-Emaar-TAXSCAN.jpg "Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]")
No Service Tax on Telecom Towers Erected at Site and Affixed to Earth: Bombay HC Quashes Demand of Ineligible Cenvat Credit against Tata Teleservices [Read Order]
In a significant case, the Bombay High court quashed the demand of ineligible Cenvat credit against Tata teleservices and held that no service tax on telecom towers erected at the site and affixed to...
![No Service Tax on Telecom Towers Erected at Site and Affixed to Earth: Bombay HC Quashes Demand of Ineligible Cenvat Credit against Tata Teleservices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Telecom-Towers-Bombay-High-Court-Demand-Ineligible-Cenvat-Credit-Cenvat-Credit-Tata-Teleservices-Taxscan.jpg "No Service Tax on Telecom Towers Erected at Site and Affixed to Earth: Bombay HC Quashes Demand of Ineligible Cenvat Credit against Tata Teleservices [Read Order]")
![No Service Tax on Operational Charges provided to Owners of Power Plants: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Operational-Charges-Owners-Owners-of-Power-Plants-CESTAT-Taxscan.jpg "No Service Tax on Operational Charges provided to Owners of Power Plants: CESTAT [Read Order]")