License Agreement Granting Exclusive Right to Use with Control Considered Deemed Sale Under Article 366(29A)(d): CESTAT Sets Aside Service Tax Demand
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand ruling that the License...
![Screening of Films does not fall Under BSS: CESTAT quashes Service Tax Demand on PVS Multiplex India [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-Allahabad-BSS-Service-Tax-Service-Tax-Demand-PVS-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Screening of Films does not fall Under BSS: CESTAT quashes Service Tax Demand on PVS Multiplex India [Read Order]")
![Municipality is liable to pay service Tax under Renting of Immovable Property Services: CESTAT directs remands to Adjudicating Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Adjudicating-Authority-service-Tax-Property-Services-pay-service-Tax-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Municipality is liable to pay service Tax under Renting of Immovable Property Services: CESTAT directs remands to Adjudicating Authority [Read Order]")
![Relief to United India Insurance: CESTAT Allows Service Tax Refund Claim of Approx. 2 crores on ground of Non-violation of Rule 2(l) of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/United-India-Insurance-Service-Tax-CESTAT-Chennai-bench-taxscan.jpg "Relief to United India Insurance: CESTAT Allows Service Tax Refund Claim of Approx. 2 crores on ground of Non-violation of Rule 2(l) of CCR [Read Order]")
Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) extended the period of limitation not invokable in the absence of wilful suppression to evade service tax. ...
![Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Extended-period-of-Limitation-Invokable-in-Absence-Service-Tax-CESTAT-TAXSCAN.jpg "Extended period of Limitation not Invokable in Absence of Wilful Suppression to Evade Service Tax: CESTAT [Read Order]")
Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]
Quashing the service tax demand, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the grant of licence to operate and run hotel business is not taxable...
![Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Grant-of-Licence-to-Operate-and-Run-Hotel-Business-Licence-Hotel-Business-Renting-of-Immovable-Property-Service-CESTAT-quashes-Service-Tax-Demand-Service-Tax-Demand-Service-Tax-taxscan.jpg "Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]")
No Penalty can be Imposed under category of ‘Renting of Immovable Property Service’ When Any Reasonable Cause for Failure in Discharging Service Tax Liability: CESTAT
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed under the category of ‘renting of immovable property services’ if any...
![CESTAT Grants Service Tax Refund on Renting of Immovable Property Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Grants-Service-Tax-Refund-Renting-of-Immovable-Property-Services-Service-Tax-Refund-Immovable-Property-Services-CESTAT-taxscan.jpg "CESTAT Grants Service Tax Refund on Renting of Immovable Property Services [Read Order]")
One-Time Contribution paid to Members by SPV to Its Members not subject to Service Tax as 'Immovable Property Services': CESTAT [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Ahmedabad Bench ruled that One-Time Contribution paid to Members by Special Purpose Vehicle (SPV) to its members is not subjected to...
![One-Time Contribution paid to Members by SPV to Its Members not subject to Service Tax as Immovable Property Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/One-Time-Contribution-SPV-Service-Tax-Immovable-Property-Services-CESTAT-Taxscan.jpg "One-Time Contribution paid to Members by SPV to Its Members not subject to Service Tax as Immovable Property Services: CESTAT [Read Order]")