![CESTAT Annual Digest 2023 [ Part - 38]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Annual-Digest-2023-Part-38.jpg "CESTAT Annual Digest 2023 [ Part - 38]")
CESTAT Annual Digest 2023 [ Part - 38]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in CESTAT quashes Service Tax Demand as Activity of...
![Income from sale of Tender Forms, Xeroxing, Printing, Digital Software, Certificates not BAS: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-from-Sale-Sale-of-Tender-Forms-Tender-Tender-Forms-Sale-Income-Xeroxing-Printing-Digital-Software-Software-Certificates-not-BAS-TAXSCAN.jpg "Income from sale of Tender Forms, Xeroxing, Printing, Digital Software, Certificates not BAS: CESTAT quashes Service Tax Demand [Read Order]")
![Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-for-transportation-raw-bauxite-transportation-Service-bauxite-operation-and-maintenance-operation-maintenance-bauxite-calcination-plant-taxscan.jpg "Service for transportation of raw bauxite as well as operation and maintenance of bauxite calcination plant not taxable under category of “Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]")
![Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Service-Tax-Demand-limitation-period-of-limitation-CESTAT-taxscan-1.jpg "Service Tax Demand cannot be raised beyond 5 year period of limitation: CESTAT [Read Order]")
Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand under Business Auxiliary Services (BAS) and observed that financial hardship is...
![Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Financial-Hardship-not-Reason-to-Avoid-Payment-of-Service-Tax-CESTAT-upholds-Service-Tax-Demand-under-BAS-TAXSCAN.jpg "Financial Hardship not Reason to Avoid Payment of Service Tax: CESTAT upholds Service Tax Demand under BAS [Read Order]")
‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services [Read Order]
The Bombay High Court observed that ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services. The Excise Department directed Appellant,...
Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax under Business Auxiliary Services on commission received from BSNL for dealing...
![Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Commission-BSNL-Recharge-Coupon-Mobile-Connection-Service-Tax-Business-Auxiliary-Services-CESTAT-taxscan.jpg "Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]")
![Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Service-Tax-Payment-of-Service-Tax-Right-to-Claim-Claim-Cenvat-Credit-CESTAT-taxscan.jpg "Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]")
Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Vodafone Idea by quashing the service tax demand imposed on International inbound roaming...
![Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Vodafone-Idea-CESTAT-Quashes-Service-Tax-Demand-on-International-Inbound-Roaming-Charges-on-Ground-of-Inclusion-of-Service-Rendered-Export-of-Service-TAXSCAN.jpg "Relief to Vodafone Idea: CESTAT quashes Service Tax Demand on International Inbound Roaming Charges on Ground of Inclusion of Service Rendered as ‘Export of Service’ [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service tax liability which lies on the service receiver who...
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")