![Utilization of Cenvat Credit for Payment of Service Tax on Import of Service is Valid: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Utilization-Cenvat-Credit-Payment-Service-Tax-Import-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Utilization of Cenvat Credit for Payment of Service Tax on Import of Service is Valid: CESTAT quashes Service Tax Demand [Read Order]")
Utilization of Cenvat Credit for Payment of Service Tax on 'Import of Service' is Valid: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and noted that the utilization of Cenvat Credit for...
![Contradictory Statements in SCN regarding Declaration in ST-3 Returns: CESTAT quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Contradictory-Contradictory-Statements-SCN-Contradictory-Statements-in-SCN-regarding-Declaration-CESTAT-quashes-SCN-taxscan.jpg "Contradictory Statements in SCN regarding Declaration in ST-3 Returns: CESTAT quashes SCN [Read Order]")
![Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Burden-Lies-Assessee-Prove-Case-Falls-Exemption-Notification-CESTAT-Service-Tax-Demand-Restaurant-Service-TAXSCAN.jpg "Burden Lies on Assessee to Prove that his Case Falls under Exemption Notification: CESTAT confirms Service Tax Demand on Restaurant Service [Read Order]")
![Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Service-Tax-Payment-of-Service-Tax-Right-to-Claim-Claim-Cenvat-Credit-CESTAT-taxscan.jpg "Payment of Service Tax gives Right to Claim Cenvat Credit on Input Services: CESTAT [Read Order]")
![CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-CESTAT-Quashes-Penalty-imposed-for-Non-payment-of-Service-Tax-taxscan.jpg "CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]")
No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the place of provision of the service of transportation of goods by air/sea from a place in India to a...
![No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-No-Service-Tax-provision-Leviable-place-of-provision-of-Goods-CESTAT-taxscan.jpg "No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]")
CESTAT Upholds Service Tax Demand Imposed under Category of 'Construction of Complex' Services on Ground of Absence of Conclusive Evidence [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the service tax demand imposed under the category of Construction of complex services on the ground of...
![CESTAT Upholds Service Tax Demand Imposed under Category of Construction of Complex Services on Ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Upholds-Service-Tax-Demand-CESTAT-Construction-of-Complex-Services-Service-Tax-Demand-Conclusive-Evidence-taxscan.jpg "CESTAT Upholds Service Tax Demand Imposed under Category of Construction of Complex Services on Ground of Absence of Conclusive Evidence [Read Order]")
CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax imposed on the repair and maintenance of motor vehicles on the ground of non...
![CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Demand-of-Service-Tax-Service-Tax-CESTAT-Quashes-Demand-of-Service-Tax-imposed-on-Repair-and-Maintenance-of-Motor-Vehicles-taxscan-1.jpg "CESTAT Quashes Demand of Service Tax imposed on Repair and Maintenance of Motor Vehicles on Ground of Non Insertion of Section 65B(54) of Finance Act [Read Order]")
Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the amount collected as administrative and handling charges from their sister's concerns which falls...
![Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-collected-Administrative-and-Handling-Charges-From-their-Sister-Concerns-Business-Support-Services-Service-Tax-Liability-CESTAT-Administrative-and-Handling-Charges-Service-Tax-taxscan.jpg "Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]")
CESTAT quashes Penalty Imposed u/s 78 of Finance Act for Short Payment of Service Tax on ground of Genuine Disclosure of Audited Balance Sheet [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 78 of the Finance Act,1994 for the short payment of the service tax on...
![CESTAT quashes Penalty Imposed u/s 78 of Finance Act for Short Payment of Service Tax on ground of Genuine Disclosure of Audited Balance Sheet [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Penalty-Finance-Act-Short-Payment-Service-Tax-ground-Genuine-Disclosure-TAXSCAN.jpeg "CESTAT quashes Penalty Imposed u/s 78 of Finance Act for Short Payment of Service Tax on ground of Genuine Disclosure of Audited Balance Sheet [Read Order]")
CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]
The Bangalore bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the nonpayment of service tax on the ground of wrongful categorization of...
![CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-quash-penalty-impose-service-render-assessee-franchise-service-taxscan.jpg "CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]")
![No Service Tax on Konkan Railway for use of Mangalore-Roha Line: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Konkan-Railway-use-Mangalore-Roha-Line-CESTAT-TAXSCAN.jpg "No Service Tax on Konkan Railway for use of Mangalore-Roha Line: CESTAT [Read Order]")