![No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-Lump-Sum-Fees-Royalty-Foreign-Service-Intellectual-Property-CESTAT-TAXSCAN.jpeg "No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]")
No Service Tax on Lump Sum Fees And Royalty Paid to the Foreign Service provider under Intellectual Property Right: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that no service tax on lump sum fees and royalties...
![7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Time-For-Adjudication-Proceedings-Adjudication-Proceedings-Finance-Act-Not-a-Reasonable-Period-Reasonable-Period-Jharkhand-High-Court-High-Court-TAXSCAN.jpg "7 Years Time For Adjudication Proceedings u/s 73(1) of Finance Act Not a Reasonable Period: Jharkhand HC [Read Order]")
![Reopening of Closed Assessment which had reached Culmination: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Reopening-Assessment-Culmination-Delhi-HC-Income-Tax-Notice-TAXSCAN.jpg "Reopening of Closed Assessment which had reached Culmination: Delhi HC quashes Income Tax Notice [Read Order]")
![Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Refund-Swachh-Bharat-Cess-Service-Tax-Allowable-Finance-Act-Export-Service-Basic-Grade-Pig-Iron-CESTAT-TAXSCAN.jpg "Refund of Swachh Bharat Cess of Service Tax Allowable u/s 119(5) of Finance Act on Export Service of Basic Grade Pig Iron: CESTAT [Read Order]")
![Export Service of Basic Grade Pig Iron are Eligible for Refund of Krishi Kalyan Cess of Service Tax defined u/s 161(5) of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Export-Service-Grade-Pig-Iron-Refund-Krishi-Kalyan-Cess-Service-Tax-Finance-Act-CESTAT-taxscan.jpg "Export Service of Basic Grade Pig Iron are Eligible for Refund of Krishi Kalyan Cess of Service Tax defined u/s 161(5) of Finance Act: CESTAT [Read Order]")
No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 78 of the Finance Act 1994, was impossible as there was no evidence relating to...
![No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Under-Section-78-Finance-Act-Under-Section-78-Of-Finance-Act-impossible-on-absence-absence-of-evidence-relating-to-evasion-of-tax-CESTAT-Excise-And-Customs-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]")
CBIC Provides Clarity on Determining Place of Supply for Services of Transportation of Goods, Advertising Sector and Co-Location [Read Circular]
The Central Board of Indirect taxes and Customs (CBIC), vide circular no. 203/15/2023-GST, issued on 27th October 2023 has provided clarity on various services. The services is as follows: supply...
Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the department for imposing service tax demand on technical testing and analysis...
![Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-Tax-Demand-Technical-Testing-Analysis-Services-Examining-Nature-of-Service-CESTAT-Directs-Re-adjudication-TAXSCAN.jpg "Service Tax Demand on Technical Testing and Analysis Services without Examining Nature of Service: CESTAT Directs Re-adjudication [Read Order]")
CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-computation of the penalty which was imposed on the assessee for non-payment of service tax before...
![CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dismissal-of-registration-Income-Tax-Act-absence-of-assessee-to-determine-genuineness-charitable-trust-ITAT-restores-matter-to-CITE-ITAT-re-adjudication-taxscan.jpg "CESTAT Directs Re-computation of Penalty for Non-payment of Service Tax prior to period 08.04.2011 in Accordance with Section 78(1) of Finance Act [Read Order]")
CESTAT upholds Appox. 4.94 Crores Service Tax Demand on Yoga Teaching Service against Patanjali Trust for period 01.04.2007 to 31.03.2011 due to Violation of section 68 of Finance Act [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the service tax demand of approximately 4.94 crores on yoga teaching services rendered by the Patanjali...
![CESTAT upholds Appox. 4.94 Crores Service Tax Demand on Yoga Teaching Service against Patanjali Trust for period 01.04.2007 to 31.03.2011 due to Violation of section 68 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Yoga-Finance-Act-Trust-taxscan.jpg "CESTAT upholds Appox. 4.94 Crores Service Tax Demand on Yoga Teaching Service against Patanjali Trust for period 01.04.2007 to 31.03.2011 due to Violation of section 68 of Finance Act [Read Order]")
CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed under section 77 of the Finance Act,1994 for failure to take registration in...
![CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Finance-Act-Registration-Accordance-taxscan.jpg "CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]")