![Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Free-Supply-Value-of-Free-Supply-Items-Items-CESTAT-taxscan.jpg "Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]")
Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the value of free supply items cannot be...
![Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-Confirmed-Service-Tax-Determination-of-Value-Finance-Act-CESTAT-taxscan.jpg "Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]")
![CESTAT quashes Service Tax Demand on ‘Development and Supply of Content Service’ as ‘Business Auxiliary Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Service-Tax-Demand-Development-Supply-Content-Service-Business-Auxiliary-Service-TAXSCAN.jpg "CESTAT quashes Service Tax Demand on ‘Development and Supply of Content Service’ as ‘Business Auxiliary Service’ [Read Order]")
![Demand based on Audit without further Investigation is invalid: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Demand-Audit-Investigation-CESTAT-Service-Tax-demand-Service-Tax-Customs-Excise-CESTAT-quashes-Service-Tax-demand-taxscan.jpg "Demand based on Audit without further Investigation is invalid: CESTAT quashes Service Tax demand [Read Order]")
![No Service Tax on Travel Expenses incurred by Employees as Services are never received in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/service-tax-on-travel-expenses-CESTAT-Taxscan.jpg "No Service Tax on Travel Expenses incurred by Employees as Services are never received in India: CESTAT [Read Order]")
Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that reimbursements for direct ABP operation costs as per written agreement are exempt from service tax. ...
![Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-Customs-Excise-Tax-Service-tax-CESTAT-kolkata-Written-Agreement-TAXSCAN.jpg "Reimbursements for Direct ABP Operation Costs per Written Agreement Exempt from Service Tax: CESTAT [Read Order]")
'Erection, Commissioning and Installation Services’ only cover Service Contracts: CESTAT sets aside Demand for Value of Goods/Material supplied under Supply Work Orders
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that 'Erection, Commissioning and Installation Services’ only cover service contracts and set-asides demand...
Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]
A two-judge bench of the Supreme Court, in a recent ruling, categorically held that, in a contract for retreading of tyres, the assessee is liable to pay service tax only on service component which...
![Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Service Tax is leviable on 30% portion of Gross Amount in case of Contract on Retreading of Tyres: SC [Read Judgment]")