![Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-Tax-Mere-Discrepancy-Trial-Balance-ST3-Returns-Corroborative-Evidence-Insufficient-taxscan.jpeg "Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]")
Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that a mere discrepancy between the...
![CESTAT allows Immunity from Penalty u/s 108(1) of Companies Act as declaration filed by Appellant under VCES stands allowed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Delhi-Companies-Act-VCES-Customs-Excise-Service-Tax-Appellate-Tribunal-section-1081-TAXSCAN.jpeg "CESTAT allows Immunity from Penalty u/s 108(1) of Companies Act as declaration filed by Appellant under VCES stands allowed [Read Order]")
![Service Tax Liability on Letting Out Shops for canteen, and banks Applicable On Krishi Utpadan Mandi Samiti: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Service-Tax-Liability-alleged-Act-CESTAT-news-taxscan-1536x806-1.jpg "Service Tax Liability on Letting Out Shops for canteen, and banks Applicable On Krishi Utpadan Mandi Samiti: CESTAT [Read Order]")
![Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Service-Tax-CESTAT-Service-Tax-Payable-Taxable-Services-CESTAT-Remands-taxscan-2.webp "Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]")
![CESTAT sets aside Service Tax Demand against CIPLA on Manufacturing & Exporting of Pharmaceutical Products [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Delhi-Bench-CESTAT-delhi-Service-Tax-Demand-CIPLA-Manufacturing-Exporting-Of-Pharmaceutical-Products-customs-excise-and-Service-Tax-Appellate-Tribunal-Pharmaceutical-Products-taxscan.jpg "CESTAT sets aside Service Tax Demand against CIPLA on Manufacturing & Exporting of Pharmaceutical Products [Read Order]")
CESTAT sets aside Service Tax Demand on Trade Discount by Auto Dealers from Manufacturers [Read Order]
In a recent case, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that service tax is not payable on an amount received by an automobile dealer from the...
![CESTAT sets aside Service Tax Demand on Trade Discount by Auto Dealers from Manufacturers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/site-img-14.jpg "CESTAT sets aside Service Tax Demand on Trade Discount by Auto Dealers from Manufacturers [Read Order]")
![No Service Tax on Sale Proceeds of Auction of Abandoned Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Service-Tax-Sale-Proceeds-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-delhi-taxscan.jpg "No Service Tax on Sale Proceeds of Auction of Abandoned Imported Goods: CESTAT [Read Order]")
Customs Broker cannot be liable for Shifting of Clients Premises and Omission of Client to Inform Authority: CESTAT Sets aside Penalty [Read Order]
The New Delhi bench of the Customs Excise & Service Tax ( CESTAT ) observed that the Customs Broker cannot be liable for the shifting of the client's premises and the omission of the client to...
![Customs Broker cannot be liable for Shifting of Clients Premises and Omission of Client to Inform Authority: CESTAT Sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-customs-excise-service-tax-Customs-broker-CESTAT-penalty-TAXSCAN.jpg "Customs Broker cannot be liable for Shifting of Clients Premises and Omission of Client to Inform Authority: CESTAT Sets aside Penalty [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]")
Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed to submit relevant documents in the matter concerning exemption under threshold limit of exemption...
![Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Exemption-Threshold-Limit-Exemption-Small-Scale-Service-CESTAT-Relevant-Documents-taxscan.jpg "Exemption under Threshold Limit of Exemption for Small Scale Service Providers: CESTAT directs to submit Relevant Documents [Read Order]")
Imported Fabrics under Advance Authorisation were diverted for Sale in Open Market: CESTAT upholds Confiscation and Penalties imposed under Customs Act [Read Order]
The Customs Excise & Service Tax Applellate Tribunal ( CESTAT ) upheld the Confiscation and Penalties Imposed Under Customs Act, 1962 as the imported fabrics under advance authorisation were...
![Imported Fabrics under Advance Authorisation were diverted for Sale in Open Market: CESTAT upholds Confiscation and Penalties imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Demanding-Service-Tax-Financial-Leasing-Considering-Nature-Transaction-CESTAT-TAXSCAN.jpg "Imported Fabrics under Advance Authorisation were diverted for Sale in Open Market: CESTAT upholds Confiscation and Penalties imposed under Customs Act [Read Order]")
DPC is not a commission/brokerage for sale/purchase of securities, Service Tax not Chargeable: CESTAT [Read Order]
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that delayed payment charges ( DPC ) is not a commission/brokerage for sale/purchase of securities and no...
![DPC is not a commission/brokerage for sale/purchase of securities, Service Tax not Chargeable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Delhi-CESTAT-Excise-Customs-Service-Tax-delayed-payment-charges-taxscan.jpg "DPC is not a commission/brokerage for sale/purchase of securities, Service Tax not Chargeable: CESTAT [Read Order]")