![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service...
![Ownership of Land without Rendering of Any Service is Not a Relevant Condition for Determining Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Ownership-of-Land-Rendering-Land-Ownership-Rendering-of-Any-Service-is-Not-a-Relevant-Condition-Relevant-Condition-Service-Tax-Liability-Service-Tax-CESTAT-Taxscan.jpg "Ownership of Land without Rendering of Any Service is Not a Relevant Condition for Determining Service Tax Liability: CESTAT [Read Order]")
![Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Indian-Bank-Bank-Charges-Indian-Bank-Foreign-Banks-Import-Export-Goods-CESTAT-TAXSCAN.jpeg "Service Tax Liability lies on Indian Bank if Any Bank Charges paid by Indian Bank to Foreign Banks in Connection with Import or Export of Goods: CESTAT [Read Order]")
![Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Liability-Goods-Transport-Agency-service-Verifying-Certificates-Obtained-from-Transporters-CESTAT-Directs-Re-adjudication-taxscan.jpg "Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]")
![Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amount-collected-Administrative-and-Handling-Charges-From-their-Sister-Concerns-Business-Support-Services-Service-Tax-Liability-CESTAT-Administrative-and-Handling-Charges-Service-Tax-taxscan.jpg "Amount collected as ‘Administrative and Handling Charges’ From their Sister Concerns Falls under ‘Business Support Services’ Attracts Service Tax Liability: CESTAT [Read Order]")
No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax was leviable for providing Business Auxiliary Service (BAS) by the cable tv operator...
![No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-Service-Tax-No-Service-Tax-Leviable-No-Service-Tax-Leviable-for-providing-BAS-BAS-Cable-TV-Operator-No-Service-Tax-Leviable-for-providing-BAS-by-cable-tv-operator-taxscan.jpg "No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]")
No Penalty can be Imposed under category of ‘Renting of Immovable Property Service’ When Any Reasonable Cause for Failure in Discharging Service Tax Liability: CESTAT
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty can be imposed under the category of ‘renting of immovable property services’ if any...
Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the adjustment under Rule 6(4A) of Service Tax Rules is permissible if made in the succeeding month...
![Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjustment-Service-Tax-Rules-Service-Tax-Succeeding-Month-or-Quarter-CESTAT-taxscan.jpg "Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]")
CENVAT Credit can be fully utilized for Payment of Service Tax Liability: CESTAT quashes Order against Vodafone [Read Order]
The Chennai Bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of all the input services and capital goods under rule 6(5) of the CENVAT Credit Rules,...
![CENVAT Credit can be fully utilized for Payment of Service Tax Liability: CESTAT quashes Order against Vodafone [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CENVAT-Credit-Service-Tax-liability-Payment-CESTAT-quashes-Order-CESTAT-quashes-Order-against-Vodafone-taxscan.jpg "CENVAT Credit can be fully utilized for Payment of Service Tax Liability: CESTAT quashes Order against Vodafone [Read Order]")
No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no service tax liability in absence of service receiver and service provider relationship....
![No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Liability-Service-Tax-Service-Receiver-and-Service-Provider-Relationship-CESTAT-taxscan.jpg "No Service Tax Liability in absence of Service Receiver and Service Provider Relationship: CESTAT [Read Order]")
No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the penalty imposed under section 78 of the Finance Act, 1994 in the absence of evidence to prove...
![No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Evidence-Non-Payment-of-Service-Tax-CESTAT-Penalty-Imposed-us-78-TAXSCAN.jpg "No Evidence to Prove Non-Payment of Service Tax was to Evade Tax: CESTAT sets aside Penalty Imposed u/s 78 [Read Order]")
Service Tax Liability on Strapping of Wire Rod Coil arises Separately for Service Provided by Head Office and Branch Office: CESTAT quashes Tax Demand
In a recent case, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) service tax liability on strapping of wire rod coil arises separately for service provided by...
