![No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-Electricity-Charges-Reimbursed-Service-CESTAT-Taxscan.jpg "No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]")
No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that service tax cannot be levied on reimbursement of...
![Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Commission-Agents-CESTAT-Service-Tax-Service-Provider-Taxscan.jpg "Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]")
![CESTAT deletes Addition to Trading Turnover, of Value of Goods deemed to be supplied in Execution of Works Contract as it was erroneous [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/a2d6fd9f-66ae-436b-b95f-e84d6acd6726.jpg "CESTAT deletes Addition to Trading Turnover, of Value of Goods deemed to be supplied in Execution of Works Contract as it was erroneous [Read Order]")
![CESTAT set aside Penalties imposed on provider of Business Auxiliary Service for Non-discharge of Tax Lliability [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/CESTAT-business-auxiliary-service-tax-liability-Taxscan.jpg "CESTAT set aside Penalties imposed on provider of Business Auxiliary Service for Non-discharge of Tax Lliability [Read Order]")
![Services related to Financing of Vehicles manufactured by TVS Motors is taxable under Business Auxiliary Service: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Services-financing-vehicles-TVS-Motors-Business-Auxiliary-Service-Madras-HC-taxscan.jpeg "Services related to Financing of Vehicles manufactured by TVS Motors is taxable under Business Auxiliary Service: Madras High Court [Read Judgment]")
No Service Tax applicable on additional Interest recovered from Customers against delayed payment of monthly instalments: CESTAT [Read Order]
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that service tax is not applicable on additional interest recovered from customers against delayed payment of monthly...
![No Service Tax applicable on additional Interest recovered from Customers against delayed payment of monthly instalments: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/service-tax-additional-interest-customers-delayed-payment-monthly-instalments-CESTAT-Taxscan.jpeg "No Service Tax applicable on additional Interest recovered from Customers against delayed payment of monthly instalments: CESTAT [Read Order]")
Kerala High Court restrains Revenue from recovering amount refunded as levy of Service Tax in lieu of Foreign Agency Commission [Read Order]
The Kerala High Court restrained the Revenue from recovering the amounts refunded since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as...
![Kerala High Court restrains Revenue from recovering amount refunded as levy of Service Tax in lieu of Foreign Agency Commission [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Kerala-High-Court-Revenue-Recovery-Service-Tax-Refund-Service-Tax-Foreign-Agency-Commission-Taxscan.jpg "Kerala High Court restrains Revenue from recovering amount refunded as levy of Service Tax in lieu of Foreign Agency Commission [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...
Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order]
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) while upholding the order of the commissioner held that the composite contracts are undertaken by the appellant prior to June 1, 2009, need...
![Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/WhatsApp-Image-2020-06-02-at-1.41.16-PM.jpeg "Composite Contracts undertaken before June 1, 2009 is classified as ‘Commercial Construction Service’, No Refund allowed: CESTAT [Read Order]")
Discount given for Non-provision of Warranty to Foreign buyers not BAS, no liability of Service Tax: CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the discount given for non-provision of certain services such as warranty to foreign buyers is not liable under Business...
![Discount given for Non-provision of Warranty to Foreign buyers not BAS, no liability of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/Discount-CESTAT-Service-Tax-Taxscan.jpeg "Discount given for Non-provision of Warranty to Foreign buyers not BAS, no liability of Service Tax: CESTAT [Read Order]")
‘Broadcasting Agencies’, representing ‘Broadcasters’ act as Surrogates not liable to Pay Tax on Additional Consideration Received from ‘Business Auxiliary Service’: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that the ‘Broadcasting agencies’, representing ‘broadcasters’ act as surrogates not liable to pay tax on additional...
![‘Broadcasting Agencies’, representing ‘Broadcasters’ act as Surrogates not liable to Pay Tax on Additional Consideration Received from ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-02-at-7.14.29-AM.jpeg "‘Broadcasting Agencies’, representing ‘Broadcasters’ act as Surrogates not liable to Pay Tax on Additional Consideration Received from ‘Business Auxiliary Service’: CESTAT [Read Order]")
Service Tax can’t be imposed on Individual NRI under Business Auxiliary Services: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that an individual NRI cannot be treated as a commercial concern for the purpose of service tax under...
![Service Tax can’t be imposed on Individual NRI under Business Auxiliary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Service-Tax-Taxscan.jpg "Service Tax can’t be imposed on Individual NRI under Business Auxiliary Services: CESTAT [Read Order]")