![Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Conventions-Conventions-Open-to-General-Public-General-Public-Convention-Service-Service-Tax-No-Service-Tax-Applies-taxscan.jpg "Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]")
Conventions Open to General Public Not a “Convention Service” under Service Tax, No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that conventions open to the general public cannot be classified...
![SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-SCN-Deemed-Invalid-Invalid-Specific-Category-specific-Category-under-which-Demand-is-Made-taxscan.jpg "SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]")
![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]")
![SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SCN-SCN-based-on-Partial-Un-official-Record-Records-Recovery-of-fraudulently-availed-CENVAT-Credit-CENVAT-Credit-taxscan.jpg "SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]")
![Demand of Customs Duty confirmed without giving opportunity to Cross-Examine Key Witness to Assessee: CESTAT Allows Re-Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Demand-of-Customs-Duty-Demand-of-Customs-Duty-Confirmed-without-Giving-Opportunity-to-Cross-Examine-Assessee-CESTAT-Allows-Re-Hearing-CESTAT-Taxscan.jpg "Demand of Customs Duty confirmed without giving opportunity to Cross-Examine Key Witness to Assessee: CESTAT Allows Re-Hearing [Read Order]")
Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]
The Chandigarh bench of the Customs, Excise and Service Appellate Tribunal (CESTAT) held that when any demand of service tax confirmed under the category of commercial construction cannot be de again...
![Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Service-Tax-Leviable-under-Commercial-Construction-Service-Commercial-Construction-Service-Works-Contract-Service-CESTAT-Quashes-Penalty-CESTAT-Penalty-Taxscan.jpg "Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]")
Sub Contractor Liable to Pay Service Tax on Erection, Commissioning and Installation Service: CESTAT upholds Demand of Service Tax on Normal Period [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that subcontractors were liable to pay service tax on erection, commissioning and installation service and...
![Sub Contractor Liable to Pay Service Tax on Erection, Commissioning and Installation Service: CESTAT upholds Demand of Service Tax on Normal Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Sub-Contractor-Liable-Pay-Service-Tax-on-Erection-Commissioning-and-Installation-Service-CESTAT-upholds-Demand-of-Service-Tax-excise-customs-service-tax-taxscan.jpg "Sub Contractor Liable to Pay Service Tax on Erection, Commissioning and Installation Service: CESTAT upholds Demand of Service Tax on Normal Period [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]")
SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) exemption cannot be denied on the ground of usage of the surname of the...
![SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Small-Scame-industry-exemption-eligibility-assessee-use-surname-family-separate-entity-CESTAT-SSI-taxscan.jpg "SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]")
CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]
The Chandigarh bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the non-payment of service tax on the commercial or industrial construction...
![CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-CESTAT-Quash-commercial-industrial-service-service-tax-taxscan.jpg "CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]")
Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not "BAS": CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the collection of adda fee or bus stand fee by the transport corporation cannot be equated to...
![Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collection-of-Adda-Fee-Transport-Corporation-Statutory-Function-BAS-CESTAT-taxscan.jpg "Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]")
CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the interim order passed by the Commissioner (Appeals) for rejecting the claim of refund of educational...
![CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Interim-Order-for-Rejecting-Claim-of-Refund-of-Educational-Cess-on-ground-of-Non-Inclusion-of-Refund-in-Area-Based-Exemption-Notification-TAXSCAN.jpg "CESTAT Upholds Interim Order for Rejecting Claim of Refund of Educational Cess on ground of Non Inclusion of Refund in Area-Based Exemption Notification [Read Order]")