No Service Tax Demandable on Reimburseable Expense in absence of Evidence to Prove Collection of Higher Charge in Electricity Charge: CESTAT
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax demandable on reimburseable...
![Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mere-Non-Payment-of-Duty-is-not-Equivalent-to-Collusion-or-Wilful-Mis-Statement-or-Suppression-of-Facts-Non-Payment-of-Duty-Collusion-Equivalent-to-Collusion-CESTAT-taxscan.jpg "Mere Non-Payment of Duty is not Equivalent to Collusion or Wilful Mis-Statement or Suppression of Facts: CESTAT quashes Service Tax Demand [Read Order]")
![Entire Demand Beyond Normal Period is not Sustainable: CESTAT quashes Service Tax Demand on Hiring of Buses to MSRTC under ‘Rent a Cab Operator Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Entire-Demand-Beyond-Normal-Period-is-not-Sustainable-Demand-Entire-Demand-Normal-Period-Sustainable-CESTAT-MSRTC-taxscan.jpg "Entire Demand Beyond Normal Period is not Sustainable: CESTAT quashes Service Tax Demand on Hiring of Buses to MSRTC under ‘Rent a Cab Operator Service’ [Read Order]")
![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]")
![Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-Confirmed-Service-Tax-Determination-of-Value-Finance-Act-CESTAT-taxscan.jpg "Service Tax Demand Confirmed under Rule 5 of Service Tax (Determination of Value) Rules not Valid as it is Ultra Vires of S. 67 of Finance Act: CESTAT [Read Order]")
Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reduced the demand for service tax imposed on tour operator service by invoking the extended period on the...
![Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-Tour-Operator-Service-Invoking-Extended-CESTAT-Demand-Normal-Period-ground-Limitation-TAXSCAN.jpg "Service Tax Demand imposed on ‘Tour Operator’ Service by Invoking Extended period: CESTAT Reduces Demand to Normal Period on ground of Limitation [Read Order]")
![No Service Tax Demandable on Activity of Buying and Selling of Cargo Space: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Demandable-Service-Tax-Buying-and-Selling-of-Cargo-Space-Buying-Cargo-Space-CESTAT-taxscan.jpg "No Service Tax Demandable on Activity of Buying and Selling of Cargo Space: CESTAT [Read Order]")
Income received by India Cements from BCCI as Central rights is Revenue sharing: CESTAT sets aside Service Tax Demand [Read Order]
In a significant case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the demand for service tax. It was held that the income received by India...
![Income received by India Cements from BCCI as Central rights is Revenue sharing: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/India-Cements-Income-India-Cements-from-BCCI-BCCI-Central-rights-is-Revenue-sharing-Central-rights-Revenue-sharing-CESTAT-sets-aside-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-taxscan.jpg "Income received by India Cements from BCCI as Central rights is Revenue sharing: CESTAT sets aside Service Tax Demand [Read Order]")
No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]
The Kolkata Bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the service tax demand on no proof of payment of service tax to ONGC under commercial or industrial...
![No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Service-Tax-ONGC-Industrial-Construction-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "No Proof of Payment of Service Tax to ONGC under Commercial or Industrial Construction Service: CESTAT upholds Service Tax Demand [Read Order]")
Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and ruled that transportation and disposal of ash falls cannot be taxed under...
![Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Transportation-Transportation-and-Disposal-of-Ash-falls-Disposal-Transportation-and-Disposal-of-Ash-falls-cannot-be-Taxed-under-Cleaning-Service-taxscan.jpg "Transportation and Disposal of Ash falls cannot be Taxed under Cleaning Service: CESTAT quashes Service Tax Demand [Read Order]")
Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand cannot be confirmed without mentioning in show cause notice (SCN) and quashed...
![Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-cannot-be-Confirmed-without-Mentioning-in-SCN-SCN-CESTAT-Taxscan.jpg "Service Tax Demand cannot be Confirmed without Mentioning in SCN: CESTAT Quashes Demand on Commercial or Industrial Construction Service [Read Order]")
Relief to Air France: CESTAT Quashes Service Tax Demand on Collection of Excess Baggage Charges on ground of Limitation [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the Principal Commissioner to exclude the demand of service tax concerning the extended period of...
![Relief to Air France: CESTAT Quashes Service Tax Demand on Collection of Excess Baggage Charges on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Air-France-Air-France-CESTAT-Quashes-Service-Tax-Demand-CESTAT-Service-Tax-Demand-Service-Tax-Demand-Collection-of-Excess-Baggage-Charges-Excess-Baggage-Charges-Baggage-Charges-Taxscan.jpg "Relief to Air France: CESTAT Quashes Service Tax Demand on Collection of Excess Baggage Charges on ground of Limitation [Read Order]")