![No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Inox-Leisure-Service-Tax-on-Revenue-Sharing-by-Theatres-Supreme-Court-CESTAT.jpg "No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision [Read Order]")
No Service Tax on Revenue Sharing by Theatres: Supreme Court upholds CESTAT Decision [Read Order]
In a major relief to Inox Leisure Ltd., a two-judge bench of the Supreme Court has upheld the decision of the CESTAT wherein Hyderabad Bench quashed...
![Activity of Excavation & Removal of Soil falls under Mining Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Excavation-Soil-Mining-Services-CESTAT-TAXSCAN.jpg "Activity of Excavation & Removal of Soil falls under Mining Services: CESTAT [Read Order]")
![Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Software-Maintenance-Services-ambit-of-BAS-2007-Amendment-CESTAT.jpg "Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]")
![Service Tax could not have been levied on the amount recovered as Liquidated Damages: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Service-tax-amount-liquidated-damages-CESTAT-Taxscan.jpg "Service Tax could not have been levied on the amount recovered as Liquidated Damages: CESTAT [Read Order]")
![Charter Hire of Helicopters to various Corporates for Offshore Operations classifiable under Supply of Tangible Goods for use: CESTAT upholds Penalty against Chimes Aviation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Charter-Helicopters-Corporates-Offshore-operations-Offshore-Supply-Tangible-goods-Goods-CESTAT-Penalty-Chimes-Aviation-Taxscan.jpg "Charter Hire of Helicopters to various Corporates for Offshore Operations classifiable under Supply of Tangible Goods for use: CESTAT upholds Penalty against Chimes Aviation [Read Order]")
![Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Sale-of-goods-Goods-Levy-Sales-tax-Tax-VAT-CESTAT-Taxscan.jpg "Service Tax not leviable on Sale of Goods subjected to levy of Sales Tax or VAT: CESTAT [Read Order]")
CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has removed the 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st January 2022. The Central Board of Indirect Taxes and...
![CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-Provisional-ITC-GSTR-2B-Taxscan.jpeg "CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]")
GST Provision related to communication of Details of invoice or debit note to the recipient to be effective from 1 January, 2022: CBIC [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified the sections 108, 109 and 113 to 122 of Finance Act, 2021 to be effective from 1 January, 2022. “In exercise of the powers conferred...
![GST Provision related to communication of Details of invoice or debit note to the recipient to be effective from 1 January, 2022: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Provision-Communication-Invoice-Debit-Note-Recipient-gst-Taxscan.jpg "GST Provision related to communication of Details of invoice or debit note to the recipient to be effective from 1 January, 2022: CBIC [Read Notification]")
Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]
In a major relief to FCI OEN Connectors, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that limitation not applicable to refund of customs duty paid in...
![Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/69e4364b-4652-4ff8-815b-f31779cd7767.jpg "Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]")
Orissa HC directs GST Dept to Refund Service Tax recovered in excess of Amount approved by Resolution Plan [Read Order]
The Orissa High Court directed the GST department to refund Service Tax Recovered in excess of the amount approved by the resolution plan. The Petitioner, M/s. Jagat Janani Services is a...
![Orissa HC directs GST Dept to Refund Service Tax recovered in excess of Amount approved by Resolution Plan [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/refund-Service-Tax-resolution-plan-Orissa-high-court-taxscan.jpg "Orissa HC directs GST Dept to Refund Service Tax recovered in excess of Amount approved by Resolution Plan [Read Order]")