![Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Label-on-Payment-receipt-as-Security-Deposits-not-Relevant-Evidence-CESTAT-orders-Fresh-Adjudication-on-Vodafone-Ideas-Service-Tax-Evasion-Case-TAXSCAN.jpg "Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Ideas Service Tax Evasion Case [Read Order]")
Mere Label on Payment receipt as ‘Security Deposits’ not Relevant Evidence: CESTAT orders Fresh Adjudication on Vodafone Idea's Service Tax Evasion Case [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ordered fresh adjudication in the case of Vodafone Idea’s...
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
![Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-period-of-Limitation-period-Extended-period-Limitation-CESTAT-taxscan.jpg "Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]")
![CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-CESTAT-Quashes-Penalty-imposed-for-Non-payment-of-Service-Tax-taxscan.jpg "CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]")
![No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-No-Service-Tax-provision-Leviable-place-of-provision-of-Goods-CESTAT-taxscan.jpg "No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]")
CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed for non-payment of service tax which falls under the category of erection,...
![CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-Non-payment-Service-Tax-Erection-Commissioning-Installation-Absence-Conclusive-Evidence-TAXSCAN.jpg "CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]")
Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal,(CESTAT) has held that authorised operations of tyre manufacturing consumed outside Special Economic Zones (SEZ) are valid,...
![Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Authorised-Operations-of-Tyre-Manufacturing-Consumed-Outside-SEZ-Service-Tax-Demandable-CESTAT-TAXSCAN.jpg "Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]")
Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs duty payable on the import of lawn mowers was classified under the category of harvesting or...
![Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Duty-Import-Lawn-mowers-Harvesting-or-Threshing-Machinery-CESTAT-excise-customs-service-tax-taxscan.jpg "Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]")
Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax of approximately 3.5 crores which was imposed on the services of maintenance...
![Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Relief-to-Ford-India-Ford-India-CESTAT-CESTAT-Quashes-Demand-of-Service-Tax-Service-Tax-taxscan.jpg "Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]")
No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax is not leviable on composite contracts for the maintenance and repair of vehicles which...
![No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Composite-Contract-for-Repair-of-Vehicle-which-Entails-Supply-of-Goods-and-Services-before-the-Period-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]")
Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any expenditure incurred by the service provider in-course of providing taxable services should be...
![Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Any-Expenditure-Incurred-service-course-providing-Taxable-Service-Treated-Taxable-Service-TAXSCAN.jpg "Any Expenditure Incurred by service provider in course of providing Taxable Service should be Treated as Taxable Service u/r 5 of Service Tax Rules: CESTAT [Read Order]")
Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of excise duty paid under mistake cannot be denied when it was filed within the time prescribed...
![Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Duty-Paid-Mistake-Denied-filed-Time-Prescribed-CESTAT-TAXSCAN.jpg "Refund of Excise Duty Paid under Mistake cannot be Denied when it was filed within Time Prescribed u/s 11B of Central Excise Act: CESTAT [Read Order]")