![Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126209-service-tax-penalty-78-cestat.webp "Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]")
Service Tax Penalty u/s 78 Remains Unsustainable Where Liability Was Unclear During Relevant Period: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the penalty under Section78 of the Finance Act,...
![CESTAT upholds Service Tax on Community Centre Construction as Commercial Activity, Confirms Tax on Admitted Services [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/2106867-service-tax-actcommercial-construction-services.webp "CESTAT upholds Service Tax on Community Centre Construction as Commercial Activity, Confirms Tax on Admitted Services [Read Order]")
![Goods Sold at Rate Higher than MRP Does Not Establish Intention to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Delhi-CESTAT-decision-on-MRP-overcharge-TAXSCAN.jpg "Goods Sold at Rate Higher than MRP Does Not Establish Intention to Evade Service Tax: CESTAT [Read Order]")
![CESTAT upholds Service Tax Demand on Technical Testing and Analysis service and Consulting Engineer Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Service-Tax-Demand-Service-Tax-Demand-on-Technical-Testing-Consulting-engineer-service-tax-demand-taxscan.jpg "CESTAT upholds Service Tax Demand on Technical Testing and Analysis service and Consulting Engineer Service [Read Order]")
![Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chandigarh-Service-Tax-Service-Tax-Returns-taxscan.jpg "Mere Non-Payment of Service Tax and Non-Filing of Returns Not sufficient to Extend Period of Limitation: CESTAT [Read Order]")
No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that abatement of 60% of assessable value is allowable as per Exemption Notification. The Tribunal...
![No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Tax-CESTAT-CESTAT-Allahabad-UPSRTC-Service-Tax-for-vehicle-rental-UPSRTC-vehicle-rental-tax-taxscan.jpg "No Service Tax payable for renting a vehicle to UPSRTC as 60% of Abetment on assessable value allowable as per Exemption Notification: CESTAT [Read Order]")
Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on the export of educational books and classified the service under the category...
![Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Export-of-Educational-Books-Export-Educational-Books-clearing-and-forwarding-agent-service-BAS-CESTAT-taxscan.jpg "Export of Educational Books are Classifiable under ‘clearing and forwarding agent service’ and Not under ‘BAS’: CESTAT Quashes Service Tax Demand [Read Order]")
Commission or Agency Fee remitted to entities for Handling Vessels outside India are Exempt from Taxation: CESTAT
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), while setting aside the penalties under Section 78 of Finance Act, 1994 held that the commission or agency fee remitted to entities...
CESTAT Upholds Service Tax Demand, Citing Validity of Levy on Renting of Immovable Property [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld a service tax demand on income earned from renting immovable property, dismissing an appeal filed by Satnam Kaur. The...
![CESTAT Upholds Service Tax Demand, Citing Validity of Levy on Renting of Immovable Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-Service-Tax-Demand-service-tax-on-property-rental-income-TAXSCAN.webp "CESTAT Upholds Service Tax Demand, Citing Validity of Levy on Renting of Immovable Property [Read Order]")
Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal( CESTAT) set aside the demand of service tax, holding that a sub-contractor of a works contract was also exempt from...
![Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-Service-Tax-TAXSCAN.jpg "Sub-contractor of Works Contract was also exempt from Service Tax if main contractor was exempt from it: CESTAT Sets aside Demand of Service Tax [Read Order]")