![Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Verification-of-Prices-Actually-Sold-Goods-absence-of-Evidence-CESTAT-Determining-Value-taxscan.jpg "Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]")
Verification of Prices of Actually Sold Goods not possible in absence of Evidence: CESTAT Remands Matter for Determining Value [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) remanded matter for determining value verification of...
![Service Tax not leviable on volume discounts/incentives received from Media owners at end of FY for publication purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-volume-discount-incentives-CESTAT-taxscan.jpg "Service Tax not leviable on volume discounts/incentives received from Media owners at end of FY for publication purpose: CESTAT [Read Order]")
![Charge on Undervaluation of Imported Goods is not Valid as Dept Fails to Produce Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Charge-Undervaluation-of-Imported-Goods-Imported-Goods-Corroborative-Evidence-CESTAT-taxscan.jpg "Charge on Undervaluation of Imported Goods is not Valid as Dept Fails to Produce Corroborative Evidence: CESTAT [Read Order]")
![Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bus-Transportation-Charges-Incurred-by-Employer-Employer-Bus-Transportation-Charges-Employee-Commute-to-Factory-Input-Service-Cenvat-Credit-CESTAT-Cenvat-Credit-taxscan.jpg "Bus Transportation Charges Incurred by Employer for Employee Commute to Factory Not an Input Service; No Cenvat Credit Available: CESTAT [Read Order]")
![Contradictory Statements in SCN regarding Declaration in ST-3 Returns: CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Contradictory-Contradictory-Statements-SCN-Contradictory-Statements-in-SCN-regarding-Declaration-CESTAT-quashes-SCN-taxscan.jpg "Contradictory Statements in SCN regarding Declaration in ST-3 Returns: CESTAT quashes SCN [Read Order]")
Relief to Novartis Healthcare: CESTAT rules Information Technology Software Services are Taxable Services u/s 65(105) of Finance Act [Read Order]
In a major relief to M/s. Novartis Healthcare Pvt. Ltd, the appellant, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, ruled that Information Technology Software...
![Relief to Novartis Healthcare: CESTAT rules Information Technology Software Services are Taxable Services u/s 65(105) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Novartis-Healthcare-Relief-to-Novartis-Healthcare-CESTAT-Taxable-Services-taxscan.jpg "Relief to Novartis Healthcare: CESTAT rules Information Technology Software Services are Taxable Services u/s 65(105) of Finance Act [Read Order]")
Purposeful Omission of Service Tax Registration Number makes Invoices Inadmissible Document: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Purposeful omission of Service Tax registration number makes invoices as inadmissible document. ...
![Purposeful Omission of Service Tax Registration Number makes Invoices Inadmissible Document: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Omission-Service-Tax-Registration-Number-Invoices-Inadmissible-Document-CESTAT-TAXSCAN-.jpg "Purposeful Omission of Service Tax Registration Number makes Invoices Inadmissible Document: CESTAT [Read Order]")
Revenue has no Authority to collect service tax on services provided by SEZ Developers to units in SEZ: CESTAT [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that revenue has no authority to collect service tax on services provided by sez developers to units in Special...
![Revenue has no Authority to collect service tax on services provided by SEZ Developers to units in SEZ: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Revenue-Authority-service-tax-services-SEZ-Developers-CESTAT-TAXSCAN.jpg "Revenue has no Authority to collect service tax on services provided by SEZ Developers to units in SEZ: CESTAT [Read Order]")
SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Show Cause Notice (SCN) demanding service tax is not valid unless revenue proves the short...
![SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/SCN-demanding-Service-Tax-Service-Tax-SCN-Revenue-Short-Payment-of-Service-Tax-CESTAT-taxscan.jpg "SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]")
Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) service tax demand confirmed under rule 5 of service tax (determination of value),Rules 2006 is not valid as it...
![Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-Confirmed-Service-Tax-Determination-of-Value-Finance-Act-CESTAT-taxscan.jpg "Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]")
Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand of service tax in respect of the amount collected as bouncing of cheques on the ground of the...
![Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Bajaj-Finance-CESTAT-Quashes-Demand-of-Service-Tax-in-Respect-of-Amount-collected-Bouncing-of-cheques-ground-of-Penal-Nature-of-Amount-TAXSCAN.jpg "Relief of Bajaj Finance: CESTAT Quashes Demand of Service Tax in Respect of Amount collected as Bouncing of cheques on ground of Penal Nature of Amount [Read Order]")
Penal Interest and Bouncing Charge received as ‘Consideration’ from Borrowers Are Leviable to Service Tax u/s 66E(e) of the Finance Act: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the penal interest and bouncing charge received as consideration from the borrower are leviable to...
![Penal Interest and Bouncing Charge received as ‘Consideration’ from Borrowers Are Leviable to Service Tax u/s 66E(e) of the Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penal-Interest-Penal-Interest-and-Bouncing-Charge-Bouncing-Charge-Penal-Interest-and-Bouncing-Charge-received-as-Consideration-taxscan.jpg "Penal Interest and Bouncing Charge received as ‘Consideration’ from Borrowers Are Leviable to Service Tax u/s 66E(e) of the Finance Act: CESTAT [Read Order]")