![Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-Tax-Mere-Discrepancy-Trial-Balance-ST3-Returns-Corroborative-Evidence-Insufficient-taxscan.jpeg "Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]")
Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that a mere discrepancy between the...
![CESTAT remands Service Tax Demand on Non-Employed Directors to Check Correctness of Reconciliation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Service-Tax-Demand-Non-Employed-Directors-to-Check-Correctness-of-Reconciliation-TAXSCAN.jpg "CESTAT remands Service Tax Demand on Non-Employed Directors to Check Correctness of Reconciliation [Read Order]")
![Clearance for Non-Forest use of Land and NPV Charges do not constitute Declared Service u/s 66E(e) of Finance Act: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-non-forest-land-use-tax-on-forest-land-use-NPV-charges-Net-Present-Value-taxscan.jpg "Clearance for Non-Forest use of Land and NPV Charges do not constitute Declared Service u/s 66E(e) of Finance Act: CESTAT quashes Service Tax Demand [Read Order]")
![Sub-contractor Challenges Service Tax Demand Citing Main Contractor already made Payment: CESTAT directs Adjudicating Authority to Verify Document [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Kolkata-Adjudicating-Authority-Service-Tax-Demand-Taxscan.jpg "Sub-contractor Challenges Service Tax Demand Citing Main Contractor already made Payment: CESTAT directs Adjudicating Authority to Verify Document [Read Order]")
![Dept classifies Transport Contractor as Mining Service Provider without Proper Evidence: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Kolkata-CESTAT-Service-Tax-Service-Tax-Demand-Taxscan.jpg "Dept classifies Transport Contractor as Mining Service Provider without Proper Evidence: CESTAT sets aside Service Tax Demand [Read Order]")
No Evidence on Record shows Services Received against Foreign Currency Spend: CESTAT quashes Demand, Penalty and Interest [Read Order]
In a significant decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, dismissed a service tax demand of ₹51,68,799, along with associated...
![No Evidence on Record shows Services Received against Foreign Currency Spend: CESTAT quashes Demand, Penalty and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Finance-Ministry-notifies-Foreign-Currency-Conversion-Rates-for-Import-and-Export-of-Goods-TAXSCAN.jpg "No Evidence on Record shows Services Received against Foreign Currency Spend: CESTAT quashes Demand, Penalty and Interest [Read Order]")
![CESTAT quashes Service Tax Demand Order on Book Entries [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Service-Tax-Demand-Order-Demand-Order-cestat-on-service-tax-demand-cestat-on-Service-Tax-Demand-Order-cestat-about-Service-Tax-Demand-Order-tax-news-taxscan.jpg "CESTAT quashes Service Tax Demand Order on Book Entries [Read Order]")
CESTAT sets aside Service Tax Demand for Commercial and Industrial Construction Services [Read Order]
The two member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh, has set aside the service tax demand imposed on services related to commercial and industrial...
![CESTAT sets aside Service Tax Demand for Commercial and Industrial Construction Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Ahmedabad-Service-Tax-Tax-Demand-Demand-taxscan.jpg "CESTAT sets aside Service Tax Demand for Commercial and Industrial Construction Services [Read Order]")
Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]
In the case of IBM India Private Limited vs The Commissioner of Central Excise, the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) Bangalore, ruled in favor of the appellant,...
![Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Bangalore-IBM-IBM-India-Service-Tax-Consulting-Services-Facility-Management-TAXSCAN.jpg "Relief for IBM India: CESTAT exempts Facility Management & Consulting Services from Service Tax [Read Order]")
![Trading in Securities Is Not a Service: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Service-Tax-Demand-CESTAT-Service-CESTAT-sets-Service-Tax-Tax-Demand-Customs-taxscan.jpg "Trading in Securities Is Not a Service: CESTAT sets aside Service Tax Demand [Read Order]")
Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, declared that discounts and incentives received from manufacturers for bulk purchases and meeting sales targets are...
![Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-delhi-Bulk-Purchases-Sales-Targets-Service-Tax-Discounts-for-Bulk-Purchases-taxscan.jpg "Discounts or Incentives Received from Manufacturers for Bulk Purchases and Meeting Sales Targets are Trade Discounts, not Subject to Service Tax: CESTAT [Read Order]")
Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has ruled that reimbursements received by an automobile dealer from manufacturers for parts used in warranty services...
![Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-delhi-Service-Tax-Warranty-Services-Warranty-Parts-Taxable-Service-taxscan.jpg "Manufacturer Reimbursements for Parts used in Warranty Services Exempted from Service Tax: CESTAT [Read Order]")