![No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan.jpg "No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]")
No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax cannot be levied on the purchase of...
![CESTAT Set Asides Confiscation of 22 number of Gold Biscuits on ground of Absence of Illegal Smuggling [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Gold-Biscuits-Illegal-Smuggling-of-gold-Confiscation-of-gold-CESTAT-Smuggling-Illegal-taxscan.jpg "CESTAT Set Asides Confiscation of 22 number of Gold Biscuits on ground of Absence of Illegal Smuggling [Read Order]")
![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]")
![CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Work-Contract-Service-Non-inclusion-of-Body-Corporate-Body-Corporate-Body-Corporate-into-Business-Entity-Business-Entity-Excise-customs-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand under Work Contract Service on ground of Non-inclusion of Body Corporate into Business Entity [Read Order]")
![Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Recipient-under-Revenue-Cycle-Management-Revenue-Cycle-Management-RCM-CESTAT-Excise-TAXSCAN.jpg "Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]")
No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of water supply and electricity which was essentially a sale of goods was not subjected to...
![No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Leviable-Supply-of-Water-and-Electricity-Essentially-Sale-of-Goods-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Supply of Water and Electricity which is Essentially a Sale of Goods: CESTAT [Read Order]")
Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the manufacturer of polyester spun yarn is eligible to avail reversal of CENVAT credit of Excise Duty...
![Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Manufacturer-of-polyester-spun-yarn-polyester-spun-yarn-Manufacturer-Reversal-of-CENVAT-Credit-CENVAT-Credit-CESTAT-taxscan.jpg "Manufacturer of polyester spun yarn are Eligible to Avail Reversal of CENVAT Credit of Excise Duty on Exempt Turnover u/r 6(3) of CCR: CESTAT [Read Order]")
Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) partly allowed the appeal by L & T Infocity Ltd against the Commissioner of Central Excise and Service Tax (CCE...
![Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-tax-not-leviable-charges-for-water-electricity-diesel-renting-immovable-property-CESTAT-taxscan.jpg "Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]")
Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has reduced the penalty imposed for negligence in Import Declaration verification in the absence of Ulterior Motive...
![Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Description-Imported-Goods-Invoices-Different-Bill-of-Lading-CESTAT-Lowers-Penalty-Negligence-in-Import-Declaration-Verification-Absence-of-Ulterior-Motive-Malicious-Intent-TAXSCAN.jpg "Description of Imported Goods in Invoices Different from Bill of Lading, CESTAT Lowers Penalty for Negligence in Import Declaration Verification in Absence of Ulterior Motive or Malicious Intent [Read Order]")
No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that issuance of show cause notice was not allowed under section 73(3) of the Finance Act,1994 when there...
![No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Issuance-SCN-Finance-Act-Evidence-willful-Short-Payment-of-Service-Tax-CESTAT-TAXSCAN.jpg "No Issuance of SCN u/s 73(3) of Finance Act when There is No Evidence of willful Short Payment of Service Tax : CESTAT [Read Order]")
CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand imposed on group life insurance schemes on the ground of benefit of closure...
![CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-Group-Life-Insurance-Schemes-ground-Closure-Finance-Act-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand on Group Life Insurance Schemes on ground of Benefit of Closure u/s 73(3) of Finance Act [Read Order]")
CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]
The Hyderabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand in absence of evidence proving transaction of payment did to Facebook as for...
![CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-absence-of-Evidence-proving-Payment-Facebook-Business-Purpose-taxscan.jpg "CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]")