![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]")
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...
![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]](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]](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]")
![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]")
Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court comprising Justice M R Shah and Justice Sanjiv Khanna has held that a “firm” and a” company” can be said to be a “consulting engineer” as defined under 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]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) New Delhi, while deleting a penalty order, held that the Company involved in manufacturing and clearing dutiable goods can claim cenvat...
![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]
A division bench of the Karnataka High Court has held that Justice P.S. Dinesh Kumar and Mr. Justice Anant Ramanath Hegde has held that the limitation period cannot be invoked to deny the refund of...
![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]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi held that affixing chairs in stadiums is not chargeable to tax as an activity, not of commercial nature. The appeal has...
![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]")