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Section 73 (1) of the Finance Act

CESTAT Allahabad-SCN and service tax-Tax paid before SCN-CESTAT Allahabad case-CESTAT ruling on service tax demand-Taxscan
Service Tax Demand not valid when Tax and Interest Paid much before Issuing SCN: CESTAT [Read Order]
February 19, 2025
Himachal Pradesh HC - Himachal Pradesh High Court - GST - Goods and Services Tax - GST Payable - Free Electricity Provided - NHPC - - No GST Payable - GST Payable on Free Electricity - taxscan
No GST Payable on Free Electricity provided by NHPC: Himachal Pradesh HC [Read Order]
October 1, 2024
CESTAT - CESTAT Ahmedabad - CESTAT remands - Courier Agency - Air freight business - Denovo Proceedings - Taxability of Co-loader - courier agency service - taxscan
Taxability of Co-loader and Air freight business under “Courier Agency” Service: CESTAT remands for Denovo Proceedings [Read Order]
September 30, 2024
Service Tax Liability - Royalty charge recovered from licensee - consolidated fund - Excise and Service Tax Appellate Tribunal - TAXSCAN
No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]
November 27, 2023
Transport of Goods - Service Tax - Customs Excise and Service Tax Appellate Tribunal - taxscan
Any Person who provides Service in Relation to Transport of Goods by Road is liable to Service Tax: CESTAT [Read Order]
November 25, 2023
Military Engineering Services - Military Engineering Services provided to Government - Ahmedabad Bench - Service Tax - taxscan
No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]
November 15, 2023
suppress or to miss declare Value of service - Invocation of Extended Period - Extended Period of Limitation - services - CESTAT - taxscan
Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt  to suppress or to miss declare Value of service: CESTAT [Read Order]
November 15, 2023
Extended Period of Limitation - Extended Period - Evidence of Fraud - Evidence - Fraud - Collusion - Wilful Misstatement - Misstatement - CESTAT - Taxscan
Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]
August 25, 2023
Service Tax - Blending - Bottling - Packing - Alcoholic Beverage - Business Auxiliary Service - CESTAT - taxscan
No Service Tax on Process of Blending, Bottling & Packing of Alcoholic Beverage under ‘Business Auxiliary Service’: CESTAT [Read Order]
October 25, 2022
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