![No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Demand-Auctioneer-Service-Commission-Received-Cooperative-Society-in-Conducting-Action-CESTAT-TAXSCAN.jpg "No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]")
No Service Tax Demand under ‘Auctioneer’ Service’ on Commission Received by Cooperative Society in Conducting Action: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not demandable under ...
![CESTAT Quashes Order of Demand of Service Tax on Bank Charges on ground of Earlier Settlement of Same Issue [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Order-of-Demand-of-Service-Tax-on-Bank-Charges-on-ground-of-Earlier-Settlement-of-Same-Issue-TAXSCAN.jpg "CESTAT Quashes Order of Demand of Service Tax on Bank Charges on ground of Earlier Settlement of Same Issue [Read Order]")
![No Service Tax Leviable under Renting of Immovable Property when Amount Received in Nature of Sharing of Profit :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Leviable-Renting-Immovable-Property-Amount-Nature-Sharing-Profit-CESTAT-TAXSCAN.jpg "No Service Tax Leviable under Renting of Immovable Property when Amount Received in Nature of Sharing of Profit :CESTAT [Read Order]")
![Slight Reduction in Value of Machine found due to Replacing of Important Part of Machine Sold with a Less Advanced Component not Violative of Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Slight-Reduction-Value-of-Machine-due-to-Replacing-of-Important-Part-of-Machine-Sold-with-a-Less-Advanced-Component-taxscan.jpg "Slight Reduction in Value of Machine found due to Replacing of Important Part of Machine Sold with a Less Advanced Component not Violative of Valuation Rules: CESTAT [Read Order]")
Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the levy of the service tax on “renting of immovable property services” was constitutionally...
![Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Levy-Service-Tax-Renting-Immovable-Property-Services-Constitutionally-Valid-CESTAT-TAXSCAN.jpg "Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]")
![Upgraded Beneficiated Ilmenite is synthetic Rutile: CESTAT sets aside Reclassification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Upgraded-Beneficiated-Ilmenite-is-synthetic-Rutile-CESTAT-sets-aside-Reclassification-TAXSCAN.jpg "Upgraded Beneficiated Ilmenite is synthetic Rutile: CESTAT sets aside Reclassification [Read Order]")
Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the invocation of an extended period since non-filing of ST-3 returns by subcontractors for a long period will...
![Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-of-ST-3-returns-by-Sub-Contractor-for-Long-Period-will-make-Intent-to-Evade-Tax-CESTAT-Invocation-of-Extended-Period-TAXSCAN.jpg "Non-filing of ST-3 returns by Sub Contractor for Long Period will make Intent to Evade Tax: CESTAT Upholds Invocation of Extended Period [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on import shall be invalid without modification of...
![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]
In a significant ruling in favour of Vodafone idea ltd, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that provision as per the Generally Accepted...
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of Misdeclaration [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) sets aside the demand of Service Tax in the absence of misdeclaration on the allegation of wrong availment of...
![Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allegation-of-Wrong-Availment-of-Exemption-by-Abatement-under-Exemption-Notification-CESTAT-sets-aside-Demand-of-Service-Tax-in-Absence-of-Misdeclaration-TAXSCAN.jpg "Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of Misdeclaration [Read Order]")
![Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Place-of-Service-of-Business-commerce-should-be-the-location-of-Service-of-Recipient-CESTAT-TAXSCAN.jpg "Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]")