![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]")
Service Tax Liability Imposed on Goods Transport Agency service Without Verifying Certificates Obtained from Transporters: CESTAT Directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the imposition of service tax...
![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]](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]")
![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...
No Service Tax Liability on Developer of Residential Projects for Period Prior to 01.07.2010: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no Service Tax liability on developer of residential projects for period prior to...
![No Service Tax Liability on Developer of Residential Projects for Period Prior to 01.07.2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-liability-residential-projects-CESTAT-TAXSCAN.jpg "No Service Tax Liability on Developer of Residential Projects for Period Prior to 01.07.2010: CESTAT [Read Order]")
CESTAT sets aside Revenue's Demand for Extended Period in Absence of Malafide Act for Service Tax Evasion [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), sets aside the Revenue's Demand for Extended Period in the absence of malafideact for the service tax evasion. ...
![CESTAT sets aside Revenues Demand for Extended Period in Absence of Malafide Act for Service Tax Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Revenues-Demand-Extended-Period-Malafide-Act-Service-Tax-Evasion-TAXSCAN.jpg "CESTAT sets aside Revenues Demand for Extended Period in Absence of Malafide Act for Service Tax Evasion [Read Order]")
No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that there is no Service Tax liability under management, maintenance or repair service on non-rendering...
![No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-liability-Management-Maintenance-Repair-Service-Non-Rendering-of-Service-in-India-Service-in-India-CESTAT-Customs-Excise-Service-Tax-Taxscan-.jpg "No Service Tax liability under Management, Maintenance or Repair Service on Non-Rendering of Service in India: CESTAT [Read Order]")