![Issuance of SCN after 2 years: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/SCN-CESTAT-Service-Tax-Demand-Service-Tax-Customs-Excise-Taxscan.jpg "Issuance of SCN after 2 years: CESTAT Quashes Service Tax Demand [Read Order]")
Issuance of SCN after 2 years: CESTAT Quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed service tax demand, on the ground that the issuance...
![No Simultaneous Classification under TTA Services on acceptance that it is Mining Services: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TTA-Services-Mining-Services-CESTAT-Service-Tax-demand-service-tax-taxscan.jpg "No Simultaneous Classification under TTA Services on acceptance that it is Mining Services: CESTAT quashes Service Tax demand [Read Order]")
![CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-customs-excise-Service-Tax-Service-Tax-demand-Activity-Member-Units-Levy-of-Service-Tax-Taxscan.jpg "CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]")
![Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/utilization-of-amount-ER-Returns-CESTAT-Service-Tax-demand-Evade-Tax-Evasion-of-tax-Customs-Excise-Service-Tax-Taxscan-.jpg "Regular mention of utilization of amount in ER Returns: CESTAT quashes Service Tax Demand holding no wilful intent to Evade Tax [Read Order]")
![Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Law-CESTAT-Customs-Excise-service-tax-Service-Tax-Demand-Taxscan.jpg "Undue Sympathy to Impose Adequate Penalty would Undermine Efficacy of Law: CESTAT Confirms Service Tax Demand [Read Order]")
Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]
A ‘Commission Agent’ is akin to a channel partner in delivery of goods/service, wherein the Principal bears all the risks The New Delhi Bench of the Customs, Excise and Service Tax Appellate...
![Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Collection-Toll-NHAI-Service-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Collection of Toll /User Fee on behalf of NHAI Not amounts to Service: CESTAT Quashes Service Tax Demand [Read Order]")
Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and observed that mere registration under particular category and filing service tax...
![Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/registration-Category-Service-Tax-Returns-service-CESTAT-Service-Tax-demand-TAXSCAN.jpg "Mere registration under particular Category and Filing Service Tax Returns would not mean providing service: CESTAT quashes Service Tax demand [Read Order]")
![Activity of Take away of Food Item not Involve Element of Service, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Take-away-of-Food-Item-Element-of-Service-Service-Service-Tax-CESTAT-Taxscan.jpg "Activity of Take away of Food Item not Involve Element of Service, No Service Tax: CESTAT [Read Order]")
![No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Penalty-Service-Tax-Demand-CESTAT-TAXSCAN.jpg "No Penalty u/s 78 when Service Tax Demand was for a period within Limitation: CESTAT [Read Order]")
![Relief to Aircel: CESTAT deletes Demand of Short Paid Service Tax with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Aircel-CESTAT-Demand-Short-Paid-Service-Tax-Service-Tax-Interest-Relief-to-Aircel-taxscan-.jpg "Relief to Aircel: CESTAT deletes Demand of Short Paid Service Tax with Interest [Read Order]")
Contractual Works to Railway within Assam: Tripura HC quashes Service Tax Demand for want of Jurisdiction [Read Order]
The Tripura High Court (HC) in a recent ruling quashed the service tax demanded want of Jurisdiction as the contractual works to the railway was within Assam. Shri Keshab Purkayastha, the...
![Contractual Works to Railway within Assam: Tripura HC quashes Service Tax Demand for want of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Railway-within-Assam-Tripura-HC-Service-Tax-Demand-TAXSCAN.jpg "Contractual Works to Railway within Assam: Tripura HC quashes Service Tax Demand for want of Jurisdiction [Read Order]")
“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]
Bombay High Court bench of Justice Abhay Ahuja and Justice Nitin Jamdar quashed and set aside the service tax show cause demand notice on the grounds of 7 years delay. The National Company Law...
![“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Action-Constituent-of-State-responsibility-Bombay-HC-Service-Tax-Demand-TAXSCAN.jpg "“Action on the Part of a Constituent of State has to be with responsibility and not Caprice”: Bombay HC Quashes Service Tax Demand on Ground of 7 Years Delay [Read Order]")