![CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Proper-filing-ST-3-Returns-Statutory-Returns-CESTAT-Service-Tax-Demand-Extended-Period-taxscan.jpg "CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]")
CESTAT sets aside Demand of Service Tax and Penalties as ST-3 returns Not Required in terms of S. 70 of Finance Act [Read Order]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the demand of service tax and...
![Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Notional-income-site-img.jpg "Service Tax cannot be levied on Notional Interest calculated by Department on Interest Free Security Deposit: CESTAT [Read Order]")
![Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/site-img27-2.jpg "Booking cancellation charges are compensation, No Service tax Demandable: CESTAT [Read Order]")
![No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence-1.jpg "No Evidence Linking IT Disclosure to Taxable Services: CESTAT sets aside Service Tax Demand Based on Assumptions [Read Order]")
Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]
In a ruling against Asianet Satellite Communications Ltd. And Ors, the Supreme Court upheld the constitutional validity of the Kerala luxury tax and affirmed the state's power to tax...
![Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/05/Relief-to-Asianet-Asianet-CESTAT-quashes-Order-Order-Line-Extender-Broadcast-Signal-Amplifier-ground-of-Incorrect-Classification-Incorrect-Classification-CESTAT-taxscan.jpg "Supreme Court upholds Constitutional Validity of Kerala Luxury Tax on Cable TV, rules against Asianet Satellite Communication Ltd [Read Judgement]")
No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi bench, ruled that service tax is not payable on income declared under Section 194J of the Income Tax...
![No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan-1.jpg "No Service Tax on Section 194J Income Below ₹10 Lakh Threshold Under Exemption Notification: CESTAT [Read Order]")
![Trading Activity Not Taxable as Business Auxiliary Service: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Export-of-Educational-Books-Export-Educational-Books-clearing-and-forwarding-agent-service-BAS-CESTAT-taxscan.jpg "Trading Activity Not Taxable as Business Auxiliary Service: CESTAT Quashes Service Tax Demand [Read Order]")
Reimbursed Expenses Excludable only When 'Pure Agent' Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that reimbursed expenses can be excluded from the value of taxable services only if the conditions for...
![Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-site-img-1.jpg "Reimbursed Expenses Excludable only When Pure Agent Conditions u/r 5 of Service Tax Rules are Satisfied: CESTAT [Read Order]")
Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]
The Patna High Court dismissed a service tax challenge , holding that pre-consultation of Show cause notice (SCN) was not mandatory due to the petitioner’s failure to file returns for the period...
![Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SCN-patna-high-court-taxscan.jpg "Pre-Consultation of SCN Not Mandatory When Returns Not Filed: Delhi HC dismisses Service Tax Challenge [Read Order]")
Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]
In a recent ruling, the Patna High Court ruled that the phrase “where it is possible to do so” in Section 73(4B)(b) of the Finance Act, 1994, places a duty on tax authorities to conclude proceedings...
![Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Criminal-Proceedings-Individual-Causing-GST-Patna-HC-Anticipatory-Bail-Entire-Amount-Deposited-Cash-taxscan.jpg "Where Possible ’Clause Doesn’t Justify Unreasonable GST Adjudication Delay, One-Year Limit Must Be Respected: Patna HC [Read Order]")
Penalty on Co-Noticee Not Maintainable if Main Noticee Settles Tax Dues nder SVLDRS, 2019: CESTAT [Read Order]
The Ahmedabad Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) penalty on a co-noticee is not maintainable if the main noticee settles tax dues under Sabka Vishwas (Legacy Dispute...
![Penalty on Co-Noticee Not Maintainable if Main Noticee Settles Tax Dues nder SVLDRS, 2019: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Quantum-assessment-1.jpg "Penalty on Co-Noticee Not Maintainable if Main Noticee Settles Tax Dues nder SVLDRS, 2019: CESTAT [Read Order]")