![Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan-1.jpg "Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]")
Exemption and Refund of Service Tax u/s 102 applicable only to the Contract which has entered before 01.03.2015: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Exemption and refund of service tax u/s...
![Service Tax Exemption for Long Term Lease of Industrial Plots: Refund cannot be rejected merely due to Claim before Lessor instead of Dept, says Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Exemption-Long-Term-Lease-Industrial-Plots-Refund-Lessor-Dept-Madras-HC-taxscan.jpg "Service Tax Exemption for Long Term Lease of Industrial Plots: Refund cannot be rejected merely due to Claim before Lessor instead of Dept, says Madras HC [Read Order]")
![Liberal Approach shall not be adopted in interpreting Service Tax Exemption Notifications, says Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Liberal-Approach-Service-Tax-Exemption-Supreme-Court-TAXSCAN.jpg "Liberal Approach shall not be adopted in interpreting Service Tax Exemption Notifications, says Supreme Court [Read Order]")
![For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Service-Tax-exemption-service-tax-nature-agreements-composite-whole-supreme-court-exemption-Taxscan.jpg "For granting Service Tax Exemption based on Nature of Agreements, Agreements ought to be read as a Composite whole: Supreme Court [Read Order]")
“Port service” also includes the service of “cargo handling service”, Service Tax Exemption allowable under Excise Notification: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) has held that port service” also includes the service “cargo handling service” and held that service tax exemption...
![“Port service” also includes the service of “cargo handling service”, Service Tax Exemption allowable under Excise Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-Ahmedabad-cargo-handling-service-Service-Tax-Exemption-Excise-Notification-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Ahmedabad-bench-taxscan.jpg "“Port service” also includes the service of “cargo handling service”, Service Tax Exemption allowable under Excise Notification: CESTAT [Read Order]")
Punjab & Haryana HC sets aside Order passed without giving Opportunity to Assessee to Produce the Relevant Documents for Service Tax Exemption
The High Court of Punjab and Haryana set aside the order passed without allowing the assessee to produce the relevant documents for service tax exemption. The Assessing Authority has made a demand...
Activity of Providing International Hospitality Administration Courses approved by IGNOU is Eligible for Service Tax Exemption: CESTAT [Read Order]
The Delhi bench of the CESTAT, on Thursday held that the activity of providing international hospitality administration courses approved by IGNOU is eligible for service tax exemption since the same...
![Activity of Providing International Hospitality Administration Courses approved by IGNOU is Eligible for Service Tax Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Service-Tax-Exemption-Pradhan-Mantri-Vaya-Vandana-Yojana.jpg "Activity of Providing International Hospitality Administration Courses approved by IGNOU is Eligible for Service Tax Exemption: CESTAT [Read Order]")
Govt withdraws Service Tax Exemption to Transportation of Goods by Vessel from outside India [Read Notification]
The Government has withdrawn the Service Tax exemption provided to transportation of goods by vessel from outside India with effect from 23rd April 2017. A new Notification to this effect has been...
![Govt withdraws Service Tax Exemption to Transportation of Goods by Vessel from outside India [Read Notification]](https://www.taxscan.in/wp-content/uploads/2017/02/Vessel-Taxscan.jpg "Govt withdraws Service Tax Exemption to Transportation of Goods by Vessel from outside India [Read Notification]")