![Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/19/500x300_2088570-proper-filing-st-3-returns-statutory-returns-cestat-service-tax-demand-extended-period-taxscan-1.webp "Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]")
Accountant’s Clerical Error in ST-3 Returns: CESTAT Holds Only Two Instances of Delay Valid, Grants Partial Relief on Interest Demand [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that only two instances of delay in service tax...
![CESTAT Rules Service Tax Payable on Printing Charge: Exemption Under S.No. 30 of Notification 25/2012-ST Not Applicable [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043642-cestat-cestat-delhi-service-tax-service-tax-on-printing-charge-taxscan.webp "CESTAT Rules Service Tax Payable on Printing Charge: Exemption Under S.No. 30 of Notification 25/2012-ST Not Applicable [Read Order]")
![Extended Limitation Period Not Sustainable Without Suppression: CESTAT Faults Department for Failing to Scrutinize Returns [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043623-extended-limitation-period-extended-limitation-period-not-sustainable-taxscan.webp "Extended Limitation Period Not Sustainable Without Suppression: CESTAT Faults Department for Failing to Scrutinize Returns [Read Order]")
![Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043631-service-tax-demad-site-img.webp "Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]")
![Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043609-cestat-service-tax-demand-service-tax-taxscan.webp "Service Tax Demand on Ad Space Sales Pre-2014 Not Sustainable Under Section 66D(g): CESTAT [Read Order]")
Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â
In a recent ruling, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that tour planning and accommodation services rendered by operators are subject to...
![Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-CESTAT-ruling-on-tour-operator-tax-TAXSCAN.jpg "Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â")
CESTAT rules Cognizant Technology not Liable to Reverse Cenvat Credit on Exempted Service of ‘Onsite Development of Software Services’ to Branch Office Situated Abroad [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Cognizant Technology not liable to reverse cenvat credit on exempted service of ‘onsite development of...
![CESTAT rules Cognizant Technology not Liable to Reverse Cenvat Credit on Exempted Service of ‘Onsite Development of Software Services’ to Branch Office Situated Abroad [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Cognizant.jpg "CESTAT rules Cognizant Technology not Liable to Reverse Cenvat Credit on Exempted Service of ‘Onsite Development of Software Services’ to Branch Office Situated Abroad [Read Order]")
Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the charging of fee by Police not ground to levy Service tax on collection of security charges for...
![Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charging-Fee-Police-levy-Service-tax-Collection-Security-Charges-Guards-CESTAT-TAXSCAN.jpg "Charging of Fee by Police not ground to levy Service tax on Collection of Security Charges for providing Police Guards: CESTAT [Read Order]")
No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no service tax leviable on commission is received from overseas entities as consideration for...
![No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Commission-from-Overseas-Entity-BAS-Export-of-Service-CESTAT-Chandigarh-taxscan.jpg "No Service Tax Leviable on Commission received from Overseas Entities as Consideration for BAS as they are Export of Service: CESTAT [Read Order]")
Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of Small Scale Industry (SSI) exemption as the turnover was less than 4 lakhs in the relevant...
![Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SSI-Financial-year-CESTAT-SSI-exemption-taxscan.jpg "Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]")
No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that services should be provided to the Government, even by way of repair, maintenance, or alteration of,...
![No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Service-Tax-Leviable-Services-Provided-Government-Way-of-Repair-Maintenance-falls-Contract-services-CESTAT-taxscan.jpg "No Service Tax leviable on Services Provided to Government by Way of Repair and Maintenance falls under Works Contract services: CESTAT [Read Order]")
Relief to Bharat Electronics: CESTAT Quashes Service Tax Demand for Receiving Overhauling Charges under Repair and Maintenance services on ground of Limitation
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Bharat Electronics by quashing the service tax demand for receiving the overhauling charges...
