![CESTAT sets aside Service Tax Demand as Taxable Value comes Below Exemption Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-tax-exemption-SSI-exemption-taxscan.jpg "CESTAT sets aside Service Tax Demand as Taxable Value comes Below Exemption Limit [Read Order]")
CESTAT sets aside Service Tax Demand as Taxable Value comes Below Exemption Limit [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside Service tax demand as taxable value comes below...
![Amount deposited by way of Handling Charges are not leviable to Service Tax: CESTAT rules in favour of Kajaria Ceramics [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Kajaria-Ceramics-Service-Tax-Service-tax-on-handling-charges-taxscan.jpg "Amount deposited by way of Handling Charges are not leviable to Service Tax: CESTAT rules in favour of Kajaria Ceramics [Read Order]")
![Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ESTAT-Service-Tax-Service-Tax-Penalty-Time-barred-service-tax-proceedings-service-tax-proceedings-taxscan.jpg "Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]")
![Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Late-Delivery-Charges-Finance-Act-Section-66E-Finance-Act-Service-tax-exemption-CESTAT-Delhi-Service-Tax-taxscan.jpg "Penalty/Late Delivery Charges cannot be subjected to Service Tax u/s 66E of Finance Act: CESTAT [Read Order]")
![Relief to Make My Trip: CESTAT quashes Service Tax Demand, says MMT not a Short Term Accommodation Provider but a Tour Operator [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Make-My-Trip-CESTAT-CESTAT-Delhi-Make-My-Trip-service-tax-service-tax-demand-Make-My-Trip-tax-taxscan.jpg "Relief to Make My Trip: CESTAT quashes Service Tax Demand, says MMT not a Short Term Accommodation Provider but a Tour Operator [Read Order]")
Activity of “Take Away” or “Home Delivery” is Sale of Food, No Service Tax: CESTAT grants Relief to Bikanervala Foods [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has ruled in favor of Bikanervala Foods Pvt. Ltd., freeing the company from service tax on sales via "Take-Away"...
![Activity of “Take Away” or “Home Delivery” is Sale of Food, No Service Tax: CESTAT grants Relief to Bikanervala Foods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Bikanervala-Foods-Bikanervala-Foods-CESTAT-Take-Away-Service-Tax-Home-Delivery-Service-Tax-taxscan.jpg "Activity of “Take Away” or “Home Delivery” is Sale of Food, No Service Tax: CESTAT grants Relief to Bikanervala Foods [Read Order]")
CESTAT grants relief to Hindustan Zinc: No reverse of credit availed as providing Capital Goods to Contractors for Captive Mines does not amount to 'Removal' [Read Order]
In a ruling providing relief to Hindustan Zinc, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that reverse credit availed is not reversible as providing...
![CESTAT grants relief to Hindustan Zinc: No reverse of credit availed as providing Capital Goods to Contractors for Captive Mines does not amount to Removal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-delhi-Hindustan-Zinc-capital-goods-Capital-goods-to-contractors-TAXSCAN-2.jpg "CESTAT grants relief to Hindustan Zinc: No reverse of credit availed as providing Capital Goods to Contractors for Captive Mines does not amount to Removal [Read Order]")
Service Tax leviable on Bus for Carrying Passengers, not Means of Transport of Goods: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that service tax is leviable on bus for carrying passengers and hence is not means of transport of...
![Service Tax leviable on Bus for Carrying Passengers, not Means of Transport of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-Bus-Carrying-Passengers-Transport-of-Goods-CESTAT-taxscan.jpg "Service Tax leviable on Bus for Carrying Passengers, not Means of Transport of Goods: CESTAT [Read Order]")
![No Service Tax for Selling Coal to End Consumers: CESTAT rules in Favour of NCCF [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/No-Service-Tax-Selling-Coal-End-Consumers-CESTAT-Favour-NCCF-taxascan.jpg "No Service Tax for Selling Coal to End Consumers: CESTAT rules in Favour of NCCF [Read Order]")
Demand for Service Tax Solely based on ST-3 Returns vs. Trial Balance differences unjustified without Proof of Taxable Services; Burden of proof of Tax Evasion lies with Revenue: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has overturned a demand for Service Tax levied solely based on disparities between ST-3 Returns and Trial Balance figures. The...
![Demand for Service Tax Solely based on ST-3 Returns vs. Trial Balance differences unjustified without Proof of Taxable Services; Burden of proof of Tax Evasion lies with Revenue: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Demand-for-Service-Tax-Solely-based-on-ST-3-Returns-Trial-Balance-unjustified-Proof-of-Taxable-Services-Burden-of-proof-Tax-Evasion-lies-with-Revenue-CESTAT-taxscan.jpg "Demand for Service Tax Solely based on ST-3 Returns vs. Trial Balance differences unjustified without Proof of Taxable Services; Burden of proof of Tax Evasion lies with Revenue: CESTAT [Read Order]")