![Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Commercial-and-Industrial-Construction-Services-Commercial-Industrial-Construction-Services-Exempted-taxscan.jpg "Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]")
"Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that commercial and industrial construction services...
![No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Service-Tax-No-Service-Tax-Leviable-No-Service-Tax-Leviable-for-providing-BAS-BAS-Cable-TV-Operator-No-Service-Tax-Leviable-for-providing-BAS-by-cable-tv-operator-taxscan.jpg "No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]")
![CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-SCN-Imposing-Non-payment-Customs-Duty-Clearance-Goods-TAXSCAN.jpg "CESTAT Quashes SCN for Imposing Penalty for Non-payment of Customs Duty on Clearance of Goods on ground of Limitation [Read Order]")
![CESTAT Upholds Deletion of Penalty Imposed for Non-payment of Service Tax for Installation Commissioning Services on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Deletion-of-Penalty-CESTAT-Penalty-Non-payment-of-Service-Tax-Non-payment-Service-Tax-Installation-Commissioning-Services-Installation-taxscan.jpg "CESTAT Upholds Deletion of Penalty Imposed for Non-payment of Service Tax for Installation Commissioning Services on ground of Limitation [Read Order]")
![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]")
SCN Deemed Invalid Without Mentioning Specific Category under which Demand is Made: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the Show Cause Notice (SCN) issued by the Commissioner of Central Excise & Service Tax without mentioning...
![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]
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]")
SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-hearing for issuing show cause notice based on partial un-official records for recovery of...
![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]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-hearing for the confirmation of the demand of customs duty without allowing cross-examining the key...
![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]")