![No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ST-Returns-CESTAT-period-of-limitation-Finance-Act.jpg "No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]")
No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad sets aside extended period of limitation under proviso to Section 73(1)...
![No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Wig-Madras-HC-taxscan.jpeg "No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]")
![Transportation Services within Mines Constitute GTA Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Transportation-Services-Mines-GTA-Services-CESTAT-taxscan.jpeg "Transportation Services within Mines Constitute GTA Services: CESTAT [Read Order]")
![Service Tax Demand due to Mismatch in Form 26AS & STR: CESTAT quashes Order since Tax was paid in Next Year [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Demand-STR-CESTAT-taxscan.jpg "Service Tax Demand due to Mismatch in Form 26AS & STR: CESTAT quashes Order since Tax was paid in Next Year [Read Order]")
![Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/service-tax-TDS-CESTAT-penalty-taxscan.jpeg "Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]")
Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]
While upholding its earlier verdict in Larsen and Toubro Ltd, a two-judge bench comprising Justice M.R. Shah and Justice B.V Nagarathna observed that service tax cannot be levied on the composite...
![Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Composite-Works-Contract-Supreme-Court-Larsen-and-Toubro-Ltd-taxscan.jpg "Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]")
Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]
The Karnataka High Court has held that the service tax cannot be levied on the affiliation fee and other incidentals including renting collected by the Universities. The Court was considering writ...
![Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Affiliation-Fees-Rent-collected-Universities-Karnataka-High-Court-Taxscan.jpeg "Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]")
CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad quashed service tax demand as nature of service provided are of Goods Transport Agency service. The appellant, Vatsal...
![CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CESTAT-Service-tax-demand-service-Goods-Transport-Agency-service-taxscan.jpg "CESTAT quashes Service Tax demand as nature of Service provided are of Goods Transport Agency Service [Read Order]")
Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on “Pandal and Shamiana services” before 1.6.2007 since the “works contract...
![Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Pandal-and-Shamiana-services-CESTAT-taxscan.jpg "Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]")
![Non-deposit of Service Tax under RCM due to Oversight/Mistake: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Non-deposit-Service-Tax-RCM-Oversight-Mistake-CESTAT-Penalty-Taxscan.jpeg "Non-deposit of Service Tax under RCM due to Oversight/Mistake: CESTAT deletes Penalty [Read Order]")
CESTAT initiates ‘Contempt of Court’ Proceedings against Asst Commissioner for Issuing Notice despite Tribunal Order [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has referred a matter to the High Court for initiating ‘Contempt of Court’ proceedings against the Assistant...
![CESTAT initiates ‘Contempt of Court’ Proceedings against Asst Commissioner for Issuing Notice despite Tribunal Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/CESTAT-Contempt-of-Court-Asst-Commissioner-Notices-Tribunal-Order-Taxscan.jpeg "CESTAT initiates ‘Contempt of Court’ Proceedings against Asst Commissioner for Issuing Notice despite Tribunal Order [Read Order]")
Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]
A division bench of the Calcutta High Court, while allowing a claim of cenvat credit, has held that the willful misstatement or suppression cannot be alleged based on documents available with the...
![Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Willful-Misstatement-Suppression-Documents-department-Calcutta-High-Court-Service-Tax-Credit-Taxscan.jpg "Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]")