![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 Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no service tax liability in absence of...
![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]](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]](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]")
