![Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Invokable-on-Failure-File-ST-3-Returns-with-Malafide-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]")
Extended Period of Limitation Invokable on Failure to File ST-3 Returns with Malafide Intention to Evade Tax: CESTAT [Read Order]
The Delhi Bench of Customs Excise & Service Tax Appellate Tribunal (CESTAT) has held that an extended period of limitation is invokable on...
![Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Not-Leviable-on-Tools-Die-Charges-Based-on-Export-Rough-Forgings-CESTAT-TAXSCAN.jpg "Excise Duty Not Leviable on Tools and Die Charges Based on Export of ‘Rough Forgings’: CESTAT [Read Order]")
![Conditions prescribed in New Service Tax Exemption Notification would Replace Old Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Conditions-prescribed-New-Service-Tax-Exemption-Notification-Replace-Old-Notification-CESTAT-TAXSCAN.jpg "Conditions prescribed in New Service Tax Exemption Notification would Replace Old Notification: CESTAT [Read Order]")
![Ownership of Land without Rendering of Any Service is Not a Relevant Condition for Determining Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Ownership-of-Land-Rendering-Land-Ownership-Rendering-of-Any-Service-is-Not-a-Relevant-Condition-Relevant-Condition-Service-Tax-Liability-Service-Tax-CESTAT-Taxscan.jpg "Ownership of Land without Rendering of Any Service is Not a Relevant Condition for Determining Service Tax Liability: CESTAT [Read Order]")
Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax amounting to Rs. 59,28,053/- against the cricketer Ishant Sharma on the...
![Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Brand-Endorsement-during-IPL-CESTAT-Quashes-Service-Tax-Demand-Cricketer-Ishant-Sharma-TAXSCAN-.jpg "Brand Endorsement during IPL: CESTAT Quashes Service Tax Demand Against Cricketer Ishant Sharma [Read Order]")
Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use" without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudication authority for the imposition of demand for service tax for the use...
![Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-of-Service-Tax-Demand-Service-Tax-Use-of-JCB-and-Tractors-on-Rental-Basis-Relevant-Documents-CESTAT-Re-adjudication-Taxscan.jpg "Demand of Service Tax Imposed for Use of JCB and Tractors on Rental Basis Falls under Service of “Supply of Tangible Goods for Use without Verifying Relevant Documents: CESTAT directs Re-adjudication [Read Order]")
No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax is not leviable on composite contracts for the maintenance and repair of vehicles which...
![No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Composite-Contract-for-Repair-of-Vehicle-which-Entails-Supply-of-Goods-and-Services-before-the-Period-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Composite Contract for Repair of Vehicle which Entails both Supply of Goods and Services before the Period of 01.07.2012: CESTAT [Read Order]")
Concealment of Final Confiscation Order of CESTAT: Madhya Pradesh HC Imposes Cost of Rs.25,000 on Importer for Invoking Writ Jurisdiction by Suppressing Facts [Read Order]
The High Court of Madhya Pradesh has imposed a cost of Rs.25,000 on the importer for concealing crucial information regarding the final confiscation order passed by the Customs Excise and Service Tax...
![Concealment of Final Confiscation Order of CESTAT: Madhya Pradesh HC Imposes Cost of Rs.25,000 on Importer for Invoking Writ Jurisdiction by Suppressing Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Concealment-Final-Confiscation-CESTAT-Madhya-Pradesh-Importer-Invoking-Writ-Jurisdiction-Suppressing-TAXSCAN.jpg "Concealment of Final Confiscation Order of CESTAT: Madhya Pradesh HC Imposes Cost of Rs.25,000 on Importer for Invoking Writ Jurisdiction by Suppressing Facts [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]")
Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]
In a significant case, the Chandigarh Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on the amount collected by Cargo Handling firm from...
![Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-Collected-Cargo-Handling-Firm-From-Clients-India-Towards-Delivery-Order-Charges-Customs-Duty-BAS-service-Tax-Leviable-CESTAT-TAXSCAN.jpg "Amount Collected by Cargo Handling Firm From Clients in India Towards Delivery Order Charges, Customs Duty does not Falls under BAS, No Service Tax Leviable: CESTAT [Read Order]")
Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Charges received for supervising construction work for the allottees by Tamil Nadu(TN) Housing...
![Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Charges-for-Supervising-Construction-Work-for-Allottees-by-TN-Housing-Board-Business-Auxiliary-Services-CESTAT-Demand-of-Service-Tax-TAXSCAN.jpg "Charges for Supervising Construction Work for Allottees by TN Housing Board  Does Not falls under Business Auxiliary Services: CESTAT sets aside Demand of Service Tax [Read Order]")