![Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Raw-materials-Service-Tax-contract-service-commercial-industrial-construction-CESTAT-TAXSCAN.jpeg "Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]")
Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of raw materials not added to determine...
![Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Relief-to-Ford-India-Ford-India-CESTAT-CESTAT-Quashes-Demand-of-Service-Tax-Service-Tax-taxscan.jpg "Relief to Ford India: CESTAT Quashes Demand of Service Tax of Approx.3.89 Crores on Service of Repairs of Vehicles on Ground of Limitation [Read Order]")
![Delhi HC dismisses Plea to Waive Pre-Deposit for Appeal against limitation-barred Service Tax Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-High-court-Pre-Deposit-for-Appeal-Service-Tax-Demand-Order-Service-Tax-Appeal-against-limitation-barred-Service-Tax-Demand-Order-taxscan.jpg "Delhi HC dismisses Plea to Waive Pre-Deposit for Appeal against limitation-barred Service Tax Demand Order [Read Order]")
![No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Liability-Service-Tax-Service-Receiver-and-Service-Provider-Relationship-CESTAT-taxscan.jpg "No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]")
No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that there is no liability for paying tax either under ‘construction of complex service’ or ‘works...
![No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liability-for-paying-Tax-paying-Tax-Construction-of-Complex-Service-Works-Contract-Builder-promoter-CESTAT-taxscasn.jpg "No Liability for paying Tax either under ‘Construction of Complex Service’ or ‘Works Contract’ would lie on Builder or promoter prior to 01.07.2010: CESTAT [Read Order]")
Service Tax not paid due to confusion about Nature and Taxability of Services, Demand for extended Period of Limitation not permissible: CESTAT [Read Order]
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax was not paid due to confusion about the nature and taxability of services, Demand for...
![Service Tax not paid due to confusion about Nature and Taxability of Services, Demand for extended Period of Limitation not permissible: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Service-Tax-Services-Demand-CESTAT.jpg "Service Tax not paid due to confusion about Nature and Taxability of Services, Demand for extended Period of Limitation not permissible: CESTAT [Read Order]")
Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]
Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is no suppression of facts, so was held by the Customs Excise and Service Tax Appellate Tribunal...
![Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Show-cause-Notice-Finance-Act-CESTAT-taxscan.jpg "Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]")
Extended Time Limit under proviso to Section 73(1) of Finance Act can be invoked, if there is positive act of Assessee to conceal anything from Department: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata held that an Extended time limit under proviso to Section 73(1) of the Finance Act can be invoked, if there is a positive act...
Madras High Court directs Authority to make available the Scrutiny Report submitted by Superintendent to petitioner [Read Order]
The Madras High Court directed the authority to make available the Scrutiny report submitted by the Superintendent to the petitioner. The Writ Petitioner, M/s.T.V.Sundaram Iyengar & Sons Pvt....
![Madras High Court directs Authority to make available the Scrutiny Report submitted by Superintendent to petitioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/TVS-Scrutiny-Report-Madras-High-Court-Taxscan.jpg "Madras High Court directs Authority to make available the Scrutiny Report submitted by Superintendent to petitioner [Read Order]")
Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the allocation of area development charges by State Government is not consideration towards service...
![Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Allocation-Allocation-of-Area-Development-Charges-Area-Development-Charges-Area-Development-Charges-by-State-Government-Consideration-taxscan.jpg "Allocation of Area Development Charges by State Government is not Consideration towards Service, Service Tax not Leviable: CESTAT [Read Order]")