![Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]](https://images.taxscan.in/h-upload/2025/11/08/500x300_2103291-non-filing-of-st-3-evading-tax-cestat-limitation-rightly-invoked-taxscan.webp "Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]")
Non-Filing of ST-3 is Positive Act of of Evading tax: CESTAT holds Extended Limitation Rightly Invoked [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has held that non-filing of ST-3 returns amounts to a positive act...
![Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/250x150_2041753-cestat-cestat-delhi-delay-payment-charges-taxscan.webp "Delay Payment Charges Not Taxable as Declared Service Under Section 66E(e): CESTAT [Read Order]")
![Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/site-img-152.jpg "Service Tax Leviable on Service Received by Samsung India Electronics from Associate Enterprises on Taxable Value u/s 67 of Finance Act: CESTAT [Read Order]")
![Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-issued-for-one-year-Period-Beyond-date-of-SCN-CESTAT-TAXSCAN.jpg "Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]")
No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on value of sale of books separately identifiable from audited financial...
![No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Service-Tax-on-Value-of-Sale-of-Books-Sale-of-Books-Audited-Financial-Statement-Financial-Statement-Value-of-Sale-of-Books-Separately-Identifiable-from-Audited-Financial-Statement-taxscan.jpg "No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]")
Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and observed that mere registration under particular category and filing service tax...
![Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/registration-Category-Service-Tax-Returns-service-CESTAT-Service-Tax-demand-TAXSCAN.jpg "Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]")
No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad held that no demand can be made for extended period of limitation when no intention to evade payment of service tax. M/s....
![No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Demand-evade-payment-service-tax-CESTAT-taxscan-.jpeg "No Demand can be made for Extended period of Limitation When no intention to evade Payment of Service Tax: CESTAT [Read Order]")
7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]
The Jharkhand High Court has held that 7 Years for adjudication proceedings under section 73(1) of the Finance Act, 1994 is not a reasonable period. The petitioner, M/S Kamaladitya Construction...
![7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Time-For-Adjudication-Proceedings-Adjudication-Proceedings-Finance-Act-Not-a-Reasonable-Period-Reasonable-Period-Jharkhand-High-Court-High-Court-TAXSCAN.jpg "7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]")
Designing and Execution of Stalls on Customer’s Request Amounts to Work Contract Service: CESTAT sets aside Demand under 'Interior Decorator'
In a significant case, the Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that designing and execution of stalls on a customer’s request amounts to work...
Profit and Loss Accounts can’t be relied for Determination of Service Tax Liability: Madras HC [Read Judgment]
The Madras High Court in Firm Foundations & Housing Pvt. Ltd. vs. Principal Commissioner of Service Tax, held that profit and Loss Accounts cannot be relied upon for determination of the point of...
![Profit and Loss Accounts can’t be relied for Determination of Service Tax Liability: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-Madras-High-Court-Taxscan.jpg "Profit and Loss Accounts can’t be relied for Determination of Service Tax Liability: Madras HC [Read Judgment]")
Larger Period of Limitation for Demand of Service Tax can’t be invoked without satisfying Sec 73(1) of the Finance Act 1994: CESTAT [Read Order]
Recently a Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in Messung Systems vs. Commissioner of Central Excise, Service Tax, held that the Service Tax demand raised by...
![Larger Period of Limitation for Demand of Service Tax can’t be invoked without satisfying Sec 73(1) of the Finance Act 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Larger Period of Limitation for Demand of Service Tax can’t be invoked without satisfying Sec 73(1) of the Finance Act 1994: CESTAT [Read Order]")