![CESTAT quashes Service Tax Demand under Rent-a-cab service on ground of Non-inclusion of Service under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Business-Auxiliary-Services-Rent-a-cab-service-BAS-CESTAT-news-CESTAT-taxscan.jpg "CESTAT quashes Service Tax Demand under Rent-a-cab service on ground of Non-inclusion of Service under ‘BAS’ [Read Order]")
CESTAT quashes Service Tax Demand under Rent-a-cab service on ground of Non-inclusion of Service under ‘BAS’ [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the category of...
![CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Receiving-Incentive-ground-Non-inclusion-Activity-under-BAS-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]")
![No Service Tax Leviable under Category of Construction service for Period Prior to 01.06.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-under-Category-of-Construction-service-for-Period-Prior-CESTAT-TAXSCAN-.jpg "No Service Tax Leviable under Category of Construction service for Period Prior to 01.06.2007: CESTAT [Read Order]")
![Relief to Bajaj Herbal, No Service Tax Leviable on Advertising Agency Service Provided by Foreign Based Service Provided for Marketing: CESTAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-Bajaj-Herbal-Service-Tax-Advertising-Agency-Service-taxscan.jpg "Relief to Bajaj Herbal, No Service Tax Leviable on Advertising Agency Service Provided by Foreign Based Service Provided for Marketing: CESTAT directs Re adjudication [Read Order]")
![Service Manufacture of Excisable goods in terms of section 2(f) of Central Excise Act, Not Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Manufacture-Excisable-goods-Central-Excise-Act-Not-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "Service Manufacture of Excisable goods in terms of section 2(f) of Central Excise Act, Not Business Auxiliary Service: CESTAT [Read Order]")
Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]
In a significant case, the Chandigarh Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount collected by Cargo Handling firm from...
![Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Collected-Cargo-Handling-Firm-From-Clients-India-Towards-Delivery-Order-Charges-Customs-Duty-BAS-service-Tax-Leviable-CESTAT-TAXSCAN.jpg "Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]")
Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax which was imposed on the marketing services on the ground of non-specific...
![Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Demand-of-Service-Tax-Service-Tax-Demand-of-Service-Tax-Imposed-on-Marketing-Service-Marketing-Service-CESTAT-taxscan.jpg "Demand of Service Tax imposed on Marketing Service without specific Mentioning of Service Category in SCN: CESTAT quashes Demand [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 examining the ground of non-falling of service...
![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]")
Modular Employment Scheme is a “Vocational Training Activity” & Not a “Business Auxiliary Service”; No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Modular Employment Scheme conducted by the Confederation of Indian Industry (CII) is a “Vocational...
![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]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that toll collection on behalf of the National Highway Authority of India (NHAI) cannot be considered as a...
![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]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the transaction of purchase and sale of liquor by Rajasthan State Beverages Corporation, the...
![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]")