![CBEC has No Power to modify Scope of Exemption notification issued by Central Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CBEC-Central-Government-CESTAT-taxscan.jpg "CBEC has No Power to modify Scope of Exemption notification issued by Central Government: CESTAT [Read Order]")
CBEC has No Power to modify Scope of Exemption notification issued by Central Government: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Central Board of Excise and Customs (CBEC) has no...
![Penalties imposed u/s 77 and 78 are not valid in the absence of deliberate suppression of fact: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalties-u-s-77-and-78-absence-of-deliberate-suppression-of-fact-ITAT-taxscan.jpg "Penalties imposed u/s 77 and 78 are not valid in the absence of deliberate suppression of fact: ITAT [Read Order]")
![Supreme Court to decide Applicability of Service Tax on Secondment of Employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Supreme-Court-Service-Tax-Employees-taxscan.jpeg "Supreme Court to decide Applicability of Service Tax on Secondment of Employees [Read Order]")
![Clarifying Circulars acts retrospectively: Gauhati High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Clarifying-Circulars-acts-Gauhati-High-Court-Taxscan.jpeg "Clarifying Circulars acts retrospectively: Gauhati High Court [Read Order]")
Exemption u/s 26 of Economic Zones Act overrides all Other Law, Demand of Service Tax not sustainable: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of the Mumbai bench has held that the exemption under section 26 of the Economic Zones Act overrides all other laws and demand for...
![Exemption u/s 26 of Economic Zones Act overrides all Other Law, Demand of Service Tax not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Economic-Zones-Act-demand-of-service-tax-CESTAT-taxscan.jpeg "Exemption u/s 26 of Economic Zones Act overrides all Other Law, Demand of Service Tax not sustainable: CESTAT [Read Order]")
Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head 'Works Contract Services': CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the contract involves services, as well as supply/deemed supply of goods, can only be classified under the...
![Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head Works Contract Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Contract-involves-Services-Supply-Deemed-Supply-of-Goods-Works-Contract-Services-CESTAT-taxscan.jpeg "Contract involves Services, as well as Supply/Deemed Supply of Goods, can only Classify under head Works Contract Services: CESTAT [Read Order]")
No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]
The Madras High Court has held that service tax cannot be levied on incidental services including fitment of the wig and the preparation of the scalp to receive the wig as the same are connected to...
![No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Wig-Madras-HC-taxscan.jpeg "No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]")
Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court has held that the sale of software in CD/DVD form cannot be subject to service tax under the provisions of the Finance Act, 1994 as the same is already subject...
![Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Software-in-CD-Form-VAT-Supreme-Court-taxscan.jpeg "Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]")
Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench consisting of Ramesh Nair, Judicial Member and Raju, Technical Member held penalty imposed not sustainable on the ground...
![Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/service-tax-TDS-CESTAT-penalty-taxscan.jpeg "Demand of Service Tax on basis of TDS /26AS Statements/ 3CD Statements not sustainable: CESTAT [Read Order]")