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Case Digest on GTA under Service Tax
The power to levy service tax is derived by the Central Government vide residual entry No. 97 of Schedule VII of the Constitution of India. Service...
![Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Refund-Swachh-Bharat-Cess-Service-Tax-Allowable-Finance-Act-Export-Service-Basic-Grade-Pig-Iron-CESTAT-TAXSCAN.jpg "Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]")
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![Refund is available on Swachh Bharat Cess used for Export of Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Swachh-Bharat-Cess-Refund-Taxscan.jpg "Refund is available on Swachh Bharat Cess used for Export of Services: CESTAT [Read Order]")
![Swachh Bharat Cess paid on input services available as Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/Swachh-Bharat-Cess-Taxscan.jpg "Swachh Bharat Cess paid on input services available as Credit: CESTAT [Read Order]")