![Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/500x300_2092398-liquidated-damages-taxable-declared-service-cestat-gujarat-industriess-appeal-service-tax-demand-taxscan.webp "Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]")
Liquidated Damages Not Taxable as Declared Service: CESTAT Allows Gujarat Industries’s Appeal on Service Tax Demand [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that liquidated damages collected by a company from...
![CESTAT Remands Service Tax Dispute on Construction Services for Fresh Computation of Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092321-construction-services-taxscan.webp "CESTAT Remands Service Tax Dispute on Construction Services for Fresh Computation of Demand [Read Order]")
![Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/250x150_2081869-service-tax-cestat-maintenance-charges-taxscan.webp "Maintenance Charges Collected from Tenants Not Liable to Service Tax under “Management, Maintenance or Repair Service”: CESTAT [Read Order]")
![CGST Officers Empowered to Act on Pre-GST Service Tax Matters: CESTAT Dismisses Jurisdictional Challenge [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/250x150_2045867-cestat-cestat-delhi-pre-gst-service-tax-taxscan.webp "CGST Officers Empowered to Act on Pre-GST Service Tax Matters: CESTAT Dismisses Jurisdictional Challenge [Read Order]")
![Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ESTAT-Service-Tax-Service-Tax-Penalty-Time-barred-service-tax-proceedings-service-tax-proceedings-taxscan.jpg "Time-Barred Proceedings: CESTAT holds Service Tax Penalty ‘Unjustified’ for being without Jurisdiction [Read Order]")
No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 78 of the Finance Act 1994, was impossible as there was no evidence relating to...
![No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Under-Section-78-Finance-Act-Under-Section-78-Of-Finance-Act-impossible-on-absence-absence-of-evidence-relating-to-evasion-of-tax-CESTAT-Excise-And-Customs-TAXSCAN.jpg "No Penalty u/s 78 of Finance Act not impossible on absence of evidence relating to evasion of tax: CESTAT [Read Order]")
CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed under section 77 of the Finance Act,1994 for failure to take registration in...
![CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Finance-Act-Registration-Accordance-taxscan.jpg "CESTAT Upholds Penalty u/s 77 of Finance Act for Failure to Take Registration in Accordance with Section 69 of Finance Act [Read Order]")
No Penalty Imposable u/s 78A of Finance Act when There is No Evidence Brought on Record to Establish Suppression of Fact [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty shall be imposed under section 78A of the Finance Act,1994 when there was no evidence brought...
CESTAT Reduces Service Tax Demand on Repair and Maintenance service on ground of Incorrect Adoption of Rate of Service Tax [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reduced the demand imposed on the service tax on the repair and maintenance service rendered by the assessee on...
![CESTAT Reduces Service Tax Demand on Repair and Maintenance service on ground of Incorrect Adoption of Rate of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-Service-Tax-Repair-Maintenance-Maintenance-service-taxscan.jpg "CESTAT Reduces Service Tax Demand on Repair and Maintenance service on ground of Incorrect Adoption of Rate of Service Tax [Read Order]")
Works Contract Services of Railway Including Sub-contracts are Exempted from Service Tax under Exemption Notification: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the works contract services including the sub-contracts of the railway are exempted from the service tax...
![Works Contract Services of Railway Including Sub-contracts are Exempted from Service Tax under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Works-Contract-Services-Works-Contract-Services-of-Railway-Railway-Works-Contract-Services-of-Railway-Including-Sub-contracts-Service-Tax-taxscan.jpg "Works Contract Services of Railway Including Sub-contracts are Exempted from Service Tax under Exemption Notification: CESTAT [Read Order]")
No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on renting of immovable property to or by religious body before 1.07.2012....
![No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-Tax-Renting-Immovable-Property-Religious-Body-CESTAT-taxscan.jpg "No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]")
Sahara India TV Network can utilize Cenvat Credit for payment of Service Tax on reverse charge basis: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payment of service tax on reverse charge basis...
![Sahara India TV Network can utilize Cenvat Credit for payment of Service Tax on reverse charge basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Sahara-India-TV-Network-Cenvat-Credit-Service-Tax-Payment-Taxscan.jpg "Sahara India TV Network can utilize Cenvat Credit for payment of Service Tax on reverse charge basis: CESTAT [Read Order]")