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

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]

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]

Longer Period of Limitation not Available when Entire Information on Service Tax Liability is in Knowledge of Revenue: CESTAT [Read Order]