![CESTAT upholds Penalty Imposed u/s 76 of Finance Act on TASMAC in absence of Payment of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Penalty-Finance-Act-TASMAC-Service-Tax-taxscan.jpg "CESTAT upholds Penalty Imposed u/s 76 of Finance Act on TASMAC in absence of Payment of Service Tax [Read Order]")
CESTAT upholds Penalty Imposed u/s 76 of Finance Act on TASMAC in absence of Payment of Service Tax [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed under section 76 of Finance Act,...
![Cenvat Credit cannot be denied due to Non-Mentioning of Service Tax Registration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-CESTAT-Ahmedabad-Cenvat-Credit-Service-Tax-Registration-Customs-Excise-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "Cenvat Credit cannot be denied due to Non-Mentioning of Service Tax Registration: CESTAT [Read Order]")
![Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Service-Tax-Leviable-Recipient-Service-Abroad-Enactment-Section-66A-Finance-Act-CESTAT-taxscan.jpg "Service Tax Leviable by Recipient in India for Service Received from Abroad After Enactment of Section 66A of Finance Act: CESTAT [Read Order]")
![Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-Service-Tax-SCN-CESTAT-TAXSCAN.jpg "Demand of Service Tax Based on Earlier SCN which was already Adjudicated: CESTAT Set aside Order [Read Order]")
![Supply of Aircraft /Helicopter on Charter Hire Along With Own Crew Falls under “supply of tangible goods services”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Supply-of-Aircraft-Helicopter-supply-of-tangible-goods-services-CESTAT-taxscan.jpg "Supply of Aircraft /Helicopter on Charter Hire Along With Own Crew Falls under “supply of tangible goods services”: CESTAT [Read Order]")
Relief to Adani Enterprises: CESTAT sets aside demand on Extended Period under “Renting of Immovable Property” [Read Order]
As a relief to Adani Enterprises, the Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) set aside demand for an extended period under “Renting of Immovable...
![Relief to Adani Enterprises: CESTAT sets aside demand on Extended Period under “Renting of Immovable Property” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-Adani-Enterprises-Relief-to-Adani-Enterprises-CESTAT-demand-taxscan.jpg "Relief to Adani Enterprises: CESTAT sets aside demand on Extended Period under “Renting of Immovable Property” [Read Order]")
No Service Tax leviable on activity of Construction of Mega Sports Complex Falls under ‘Works Contract Services’: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the activities undertaken in the construction of the mega sports complex are not liable to service tax...
![No Service Tax leviable on activity of Construction of Mega Sports Complex Falls under ‘Works Contract Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/cestat-megasports-centre-complex-taxscan.jpg "No Service Tax leviable on activity of Construction of Mega Sports Complex Falls under ‘Works Contract Services’: CESTAT [Read Order]")
‘Copy Right Service' Related to Original Artistic Works are Excluded from Payment of Service Tax : CESTAT [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the copyright services that were related to the original artistic works done by the assessee are...
![‘Copy Right Service Related to Original Artistic Works are Excluded from Payment of Service Tax : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Copy-Right-Service-Related-Original-Artistic-Works-Excluded-Payment-of-Service-Tax-CESTAT-taxscan.jpeg "‘Copy Right Service Related to Original Artistic Works are Excluded from Payment of Service Tax : CESTAT [Read Order]")
Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]
The Chennai bench of the Customs Excise & service tax appellate tribunal(CESTAT) has held that service Tax is not leviable on consideration and booking of tickets for domestic travel. M/s. Hi...
![Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assesee-liable-Pay-Service-Tax-Mark-up-Margin-Earned-Booking-Tickets-Domestic-Travel-CESTAT-TAXSCAN.jpg "Assesee not liable to Pay Service Tax on Mark-up or Margin Earned for Booking Tickets for Domestic Travel: CESTAT [Read Order]")
No Service Tax Leviable for Reimbursement of Repairs Carried Out During Warranty Period and Other Free Services by Authorised Car Dealers: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no service tax is leviable for reimbursement of repairs carried out during the warranty period...
![No Service Tax Leviable for Reimbursement of Repairs Carried Out During Warranty Period and Other Free Services by Authorised Car Dealers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Service-Tax-Service-Tax-Reimbursement-No-Service-Tax-Leviable-for-Reimbursement-of-Repairs-CESTAT-taxscan.jpg "No Service Tax Leviable for Reimbursement of Repairs Carried Out During Warranty Period and Other Free Services by Authorised Car Dealers: CESTAT [Read Order]")
No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax was leviable for providing Business Auxiliary Service (BAS) by the cable tv operator...
![No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Service-Tax-No-Service-Tax-Leviable-No-Service-Tax-Leviable-for-providing-BAS-BAS-Cable-TV-Operator-No-Service-Tax-Leviable-for-providing-BAS-by-cable-tv-operator-taxscan.jpg "No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]")
No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that penalty under section 76 of the Finance Act, 1994 in the absence of elements of fraud, collusion...
![No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Finance-Act-in-absence-Element-of-Fraud-Collusion-Wilful-suppression-of-fact-CESTAT-TAXSCAN.jpg "No penalty Leviable u/s 76 of Finance Act in absence of Element of Fraud, Collusion and Wilful suppression of fact: CESTAT [Read Order]")