![Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Demand-TDS-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]")
Service Tax Demand cannot be based on TDS / 26AS Statement: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the service tax demand cannot be based on the...
![Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/07/Consulting-Engineer-Services-Service-Tax-Net-Amendment-Supreme-Court-taxscan.jpeg "Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]")
![Manufacturer can claim Cenvat Credit of Service Tax payable under RCM: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Company-cenvat-credit-service-tax-CESTAT-penalty-Appellant-taxscan.jpeg "Manufacturer can claim Cenvat Credit of Service Tax payable under RCM: CESTAT deletes Penalty [Read Order]")
![Refund of Service Tax paid by Mistake cannot be denied on grounds of Limitation: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Service-Tax-Karnataka-HC-taxscan.jpg "Refund of Service Tax paid by Mistake cannot be denied on grounds of Limitation: Karnataka HC [Read Order]")
![Affixing chairs in Stadiums not chargeable to Tax as Activity not of Commercial Nature: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Affixing-chairs-stadiums-Affixing-chairs-stadiums-chargeable-to-tax-commercial-nature-CESTAT.jpg "Affixing chairs in Stadiums not chargeable to Tax as Activity not of Commercial Nature: CESTAT [Read Order]")
![Reimbursement of Office Expenses has no Service Element, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Reimbursement-Office-Expenses-Service-Element-Service-Tax-CESTAT-Taxscan.jpeg "Reimbursement of Office Expenses has no Service Element, No Service Tax: CESTAT [Read Order]")
Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Ahmedabad bench presided by Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) has held that limitation cannot start...
![Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limitation-Claim-Refund-CESTAT-Refund-Claim-Taxscan.jpg "Limitation cannot Start to Run unless Right to Receive a Claim or Refund Crystallized: CESTAT sets aside order Rejecting Refund Claim [Read Order]")
Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]
The Madras High Court has dismissed a writ petition wherein the petitioner, a franchise of BSNL challenged the levy of service tax on activity of marketing and distribution of Cellular Mobile...
![Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Tax-Marketing-Distribution-Cellular-Mobile-Telephone-Services-Madras-HC-BSNL-taxscan.jpeg "Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]")
Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that limitation is not applicable to refund retained by the service tax department having the nature of revenue...
![Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-Service-Tax-Dept-Revenue-Deposit-CESTAT-taxscan.jpeg "Limitation not applicable to Refund retained by Service Tax Dept having the Nature of Revenue Deposit: CESTAT [Read Order]")
![Service Tax is not payable until consideration is received: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Tax-payable-ITAT-Taxscan.jpeg "Service Tax is not payable until consideration is received: ITAT [Read Order]")
Relief to Indian Overseas Bank: CESTAT allows Cenvat Credit of the Service Tax paid on Deposit Insurance Service [Read Order]
In a ruling in favour of M/s Indian Overseas Bank, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that cenvat credit is allowable on the Service Tax paid on...
![Relief to Indian Overseas Bank: CESTAT allows Cenvat Credit of the Service Tax paid on Deposit Insurance Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Indian-Overseas-Bank-CESTAT-Cenvat-Credit-Service-Tax-Insurance-Service-taxscan.jpeg "Relief to Indian Overseas Bank: CESTAT allows Cenvat Credit of the Service Tax paid on Deposit Insurance Service [Read Order]")
Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service provided to associate company falls under category of export if service provider and...
![Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Associate-Company-Export-Distinct-Persons-CESTAT-Taxscan.jpeg "Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]")