![Transfer of Development Rights Not ‘Service’: CESTAT Sets Aside Common Order Confirming ₹24 Cr Service Tax Demand on Omaxe-Linked Entities [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107923-service-tax-demand-taxscan.webp "Transfer of Development Rights Not ‘Service’: CESTAT Sets Aside Common Order Confirming ₹24 Cr Service Tax Demand on Omaxe-Linked Entities [Read Order]")
Transfer of Development Rights Not ‘Service’: CESTAT Sets Aside Common Order Confirming ₹24 Cr Service Tax Demand on Omaxe-Linked Entities [Read Order]
In a major relief to a group of land-owning companies associated with M/s Omaxe Limited, the Principal Bench of the Customs, Excise & Service...
![Extended Period Not Invocable as All Activities Were Declared in ST-3 Returns: CESTAT Quashes Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106400-cestat-allahabad-serice-tax-demand-cestat-quashes-taxscan.webp "Extended Period Not Invocable as All Activities Were Declared in ST-3 Returns: CESTAT Quashes Service Tax Demand [Read Order]")
![Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/250x150_2106528-service-tax-consolidated-rent-threshold-exceeds-calcutta-hc-taxscan.webp "Service Tax Payable on Consolidated Rent Collected by Co-owners when Threshold Exceeds: Calcutta HC on Clubbing of Rent [Read Order]")
![Construction of Educational Institution Non-Commercial in Nature, Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Chennai-service-tax-in-education-sector-TAXSCAN.jpg "Construction of Educational Institution Non-Commercial in Nature, Exempt from Service Tax: CESTAT [Read Order]")
![Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Self-Assessed-invoke-extended-period-taxscan.jpg "Dept cannot Invoke Extended Period of Limitation merely because Returns were Self-Assessed: CESTAT [Read Order]")
Relief to Oracle: No Service Tax Demand on Agreement Prior to Introduction of Levy, rules CESTAT [Read Order]
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bengaluru Bench, has provided relief to Oracle India Pvt. Ltd., by holding that no service tax demand can be...
![Relief to Oracle: No Service Tax Demand on Agreement Prior to Introduction of Levy, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Relief-to-Oracle-Service-Tax-Demand-Agreement-Introduction-of-Levy-CESTAT-taxscan.jpg "Relief to Oracle: No Service Tax Demand on Agreement Prior to Introduction of Levy, rules CESTAT [Read Order]")
Sale of Goods Which is already Covered under BAS cannot be shifted to Auctioneer's Service by any Mischief of Interpretation: CESTAT sets aside Demand
In a recent judgement, the Chennai bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the demand of service tax under Auctioneer’s Service. The Bench viewed that the...
Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]
The Allahabad High Court ruled that notice should be served on the legal representative of the deceased before proceeding under the Goods and Service Tax Act, 2017 (GST Act). The challenge in the...
![Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Notice-Legal-Representative-Deceased-Proceeding-GST-Act-Allahabad-HC-TAXSCAN.jpg "Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]")
Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mere non-disclosure of receipts in service tax return does not mean intent to evade payment of...
![Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-disclosure-of-Receipts-Receipts-Service-Tax-Mere-Non-disclosure-of-Receipts-in-Service-Tax-Return-CESTAT-taxscan.jpg "Mere Non-disclosure of Receipts in Service Tax Return does not mean Intent to Evade Payment of Service Tax: CESTAT [Read Order]")
Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax not payable on material supplied free of cost by service recipient during...
![Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-tax-material-Service-tax-not-payable-on-material-supplied-free-of-cost-CESTAT-taxscan.jpg "Service tax not payable on material supplied free of cost by service recipient during construction: CESTAT [Read Order]")
No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no penalty under 78 of Finance Act, 1994 in absence of misrepresentation or suppression...
![No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Penalty-Finance-Act-Misrepresentation-Suppression-fact-Evade-Payment-Service-Tax-CESTAT-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]")
Longer Period of Limitation not Available when Entire Information on Service Tax Liability is in Knowledge of Revenue: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the longer period of limitation not available when the entire information on service tax...
![Longer Period of Limitation not Available when Entire Information on Service Tax Liability is in Knowledge of Revenue: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Longer-Period-of-Limitation-Limitation-Entire-Information-CESTAT-taxscan.jpg "Longer Period of Limitation not Available when Entire Information on Service Tax Liability is in Knowledge of Revenue: CESTAT [Read Order]")