![CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-Service-Tax-Service-Examination-Non-falling-TAXSCAN.jpeg "CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]")
CESTAT Upholds Quashing of Demand of Service Tax On Service of Conducting Examination on Ground of Non-falling of Service Under ‘Management or Business consultant service’ [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of the demand of service tax on service of...
![Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Modular-Employment-Scheme-Vocational-Training-Activity-Business-Auxiliary-Service-No-Service-Tax-Applies-CESTAT-taxscan.jpg "Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]")
![Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Toll-Collection-on-Behalf-of-NHAI-Cannot-be-Considered-as-Business-Auxiliary-Service-Toll-Collection-on-Behalf-of-NHAI-NHAI-CESTAT-Taxscan.jpg "Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]")
![Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation not under BAS, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transaction-of-Purchase-and-Sale-of-Liquor-by-Rajasthan-State-Beverages-Corporation-BAS-Taxable-CESTAT-TAXSCAN.jpg "Transaction of Purchase and Sale of Liquor by Rajasthan State Beverages Corporation not under BAS, not Taxable: CESTAT [Read Order]")
No Service Tax on Commission Paid to Foreign Agents Under Service Tax Exemption Notification : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax on commission is paid to foreign agents under service tax exemption notification. ...
![No Service Tax on Commission Paid to Foreign Agents Under Service Tax Exemption Notification : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-Service-Tax-No-Service-Tax-on-Commission-Paid-Commission-Paid-Foreign-Agents-Foreign-Agents-Under-Service-Tax-Exemption-CESTAT-Customs-Excise-taxscan.jpg "No Service Tax on Commission Paid to Foreign Agents Under Service Tax Exemption Notification : CESTAT [Read Order]")
Activity of Powder Coating Classifiable under Business Auxiliary Service, Service Tax leviable: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the activity of powder coating is classifiable under business auxiliary service and hence service tax...
![Activity of Powder Coating Classifiable under Business Auxiliary Service, Service Tax leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/coating-classifiable-Business-Auxiliary-service-Service-Tax-leviable-CESTAT-TAXSCAN.jpg "Activity of Powder Coating Classifiable under Business Auxiliary Service, Service Tax leviable: CESTAT [Read Order]")
Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the premium car company M/s Audi Motors Private Limited. The bench held that no service tax demand...
![Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Demand-of-Service-Tax-business-auxiliary-service-taxscan.jpg "Relief to Audi Motors: CESTAT sets aside Demand of Service Tax on Incentives for achieving Targets [Read Order]")
No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]
In a significant case of Tata International Limited, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on Business...
![No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/service-tax-Business-Auxiliary-Services-Foreign-Principal-CESTAT-Tata-International-Ltd-taxscan.jpg "No Service Tax on Business Auxiliary Services provided to Foreign Principal utilised outside India: CESTAT ruled in favour of Tata International Ltd [Read Order]")
Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) comprising Ramesh Nair, Judicial Member and CL Mahar, Technical Member observed that machining of casting is...
![Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Machining-of-Casting-Business-Auxiliary-Service-Taxable-CESTAT-Customs-Excise-Service-Tax-Tax-Manufacture-taxscan.jpg "Machining of Casting is Manufacture and not Business Auxiliary Service, not Taxable: CESTAT [Read Order]")
![Service provided by CGHB not Eligible for GST at Nil Rate : AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-CGHB-GST-Nil-Rate-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Service provided by CGHB not Eligible for GST at Nil Rate : AAR [Read Order]")
Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that buying and selling of SIM cards and recharge coupons does not amount to providing business auxiliary service. The...
![Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Buying-and-Selling-Buying-Selling-SIM-Cards-Recharge-Coupons-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Buying and Selling of SIM Cards and Recharge Coupons does not amount to providing Business Auxiliary Service: CESTAT [Read Order]")