![Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100455-levy-of-ocean-freight-madras-hc-rules-s-682-notifications-framework-service-tax-liability-scns-taxscan.webp "Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]")
Levy of Ocean Freight: Madras HC rules S. 68(2) Notifications Lacks Framework to Shift Service Tax Liability, quashes SCNs [ Read Order]
The High Court of Madras, held that the notifications issued under Section 68(2) of the Finance Act, 1994, to levy service tax on ocean freight were...
![Higher Turnover in Books of Accounts Can Be Considered for Service Tax Liability, But Only if Figures Reflect Value of Taxable Services: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086045-service-tax-liability-taxable-services-cestat-taxscan.webp "Higher Turnover in Books of Accounts Can Be Considered for Service Tax Liability, But Only if Figures Reflect Value of Taxable Services: CESTAT [Read Order]")
![Misrepresented Two Challans used for Payment of previous period service tax: CESTAT Upholds Penalty u/s 78(1) [Read Order]](https://images.taxscan.in/h-upload/2025/08/21/250x150_2078881-misrepresented-service-tax-cestat-penalty-taxscan.webp "Misrepresented Two Challans used for Payment of previous period service tax: CESTAT Upholds Penalty u/s 78(1) [Read Order]")
![Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/20/250x150_2078598-extra-charges-resold-cargo-taxscan.webp "Extra Charges on Resold Cargo Space Are Principal-to-Principal Trading, Not Taxable as BAS: CESTAT [Read Order]")
![Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070076-reimbursed-expenses-other-expenses-and-extra-hour-service-charges-extra-hour-service-charges-taxscan.webp "Reimbursed Expenses Like Other Expenses and Extra Hour Service Charges Not Taxable Under Service Tax: CESTAT [Read Order]")
Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an excess amount of service tax paid cannot be alleged to be with malafied intention in...
![Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070037-cestat-absence-of-evidence-service-tax-taxscan.webp "Excess amount of service tax paid cannot be alleged to be with malafied intention in absence of Evidence: CESTAT [Read Order]")
Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sub-contractors are liable to pay service tax even if the main contractor has already...
![Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058457-sub-contractor-sub-contractor-main-contractor-service-tax-cestat-taxscan.webp "Sub-Contractors Liable to Pay Service Tax Even if Main Contractor Has Already Paid: CESTAT [Read Order]")
Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the hiring of concrete pumps amounted to the supply of tangible goods and was not classifiable under...
![Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055299-concrete-pumps-concrete-pumps-at-clients-disposal-attract-supply-clients-disposal-attract-supply-taxscan.webp "Concrete Pumps at Client’s Disposal Attract Supply of Tangible Goods, Not GTA: CESTAT [Read Order]")
Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the appellant being a co-operative society is very much eligible for the abatement/exemption of...
![Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052463-co-operative-society-abatement-exemption-service-tax-liability-cestat-taxscan.webp "Co-operative Society eligible for Abatement/exemption of 75% of Service Tax liability: CESTAT [Read Order]")
SVLDRS Benefits Not Available for Voluntary Disclosure When Tax is Admitted in Filed Returns: Madras HC
In a recent ruling, the Madras High Court held that benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) are not available for voluntary disclosure when the taxpayer...
Relief for Kaarya Facilities: Bombay HC Clarifies 'Tax Quantification' Standard Under SVLDRS Scheme [Read Order]
In a recent ruling, the Bombay High Court ruled in favour of Kaarya Facilities & Services Ltd., holding that the GST department wrongly denied the company benefits under the Sabka Vishwas...
![Relief for Kaarya Facilities: Bombay HC Clarifies Tax Quantification Standard Under SVLDRS Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044325-relief-for-kaarya-facilities-kaarya-facilities-bombay-hc-taxscan.webp "Relief for Kaarya Facilities: Bombay HC Clarifies Tax Quantification Standard Under SVLDRS Scheme [Read Order]")
Mismatch in ITR and ST-3 Returns: CESTAT Deletes Penalty, Emphasizes Verification Before Raising Service Tax Demands [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) deleted a service tax penalty, holding that a mismatch between income declared in Income Tax Returns (ITR) and...
![Mismatch in ITR and ST-3 Returns: CESTAT Deletes Penalty, Emphasizes Verification Before Raising Service Tax Demands [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Mismatch-in-ITR-and-ST-3.jpg "Mismatch in ITR and ST-3 Returns: CESTAT Deletes Penalty, Emphasizes Verification Before Raising Service Tax Demands [Read Order]")