![No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Agreement-Franchise-right-Conferred-Party-Sell-Manufacture-Goods-Undertake-Process-CESTAT-TAXSCAN.jpg "No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]")
No Agreement becomes a Franchise merely because of a right Conferred on the Party to Sell or Manufacture Goods Provide Services or Undertake a Process: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal,(CESTAT) has held that an agreement will not become a franchise...
![Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Fees-paid-USFDA-Approval-Medicament-Service-Finance-Act-liable-Service-Tax-CESTAT-TAXSCAN.jpg "Fees paid to USFDA for Approval of Medicament is Service under Finance Act, liable to Service Tax: CESTAT [Read Order]")
![Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ConstructionServices-TNPHCL-CompositeWorks-Construction-ResidentiaL-Service-CESTAT-TAXSCAN-1.jpg "Pre-2007 Construction Services to TNPHCL Classified as “Composite Works Contract” and Not “Construction of Residential Complex Service”, No Service Tax Applies: CESTAT [Read Order]")
![Transaction of vessels/vehicles to Customers with right of possession and effective control is not liable to Service tax under the category of “Supply of tangible goods for use” service as VAT Paid to State Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transaction-of-vessels-vehicles-to-Customers-with-right-of-possession-service-tax-Transaction-category-of-Supply-of-tangible-goods-for-use-service-VAT-Paid-to-State-Govt-CESTAT-taxscan.jpg "Transaction of vessels/vehicles to Customers with right of possession and effective control is not liable to Service tax under the category of “Supply of tangible goods for use” service as VAT Paid to State Govt: CESTAT [Read Order]")
![Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Job-Fabrication-service-category-of-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Service-Tax-TAXSCAN.jpg "Job Fabrication service does not fall under the category of Manpower Recruitment or Supply Agency Service: CESTAT sets aside Demand of Service Tax [Read Order]")
MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Management, Maintenance and Repair (MMR) Service will be Treated as Exempted Service When the Service...
![MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/MMR-Service-Treated-as-Exempted-Service-Service-Provider-did-not-Receive-full-Convertible-Foreign-Exchange-Time-Period-Provided-under-Statute-CESTAT-TAXSCAN.jpg "MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT [Read Order]")
Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that penalty for service tax evasion under Section 76 and 78 of The Finance Act cannot be imposed...
![Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-evasion-of-service-tax-Service-Tax-Finance-Act-imposed-simultaneously-CESTAT-taxscan.jpg "Penalty for Evasion of Service Tax u/s 76 and 78 of Finance Act cannot be imposed simultaneously: CESTAT [Read Order]")
SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Show Cause Notice (SCN) demanding service tax is not valid unless revenue proves the short...
![SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/SCN-demanding-Service-Tax-Service-Tax-SCN-Revenue-Short-Payment-of-Service-Tax-CESTAT-taxscan.jpg "SCN demanding Service Tax is not valid unless Revenue proves the Short Payment of Service Tax: CESTAT [Read Order]")
![Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Demand-issued-for-one-year-Period-Beyond-date-of-SCN-CESTAT-TAXSCAN.jpg "Service Tax Demand issued for one year Period Beyond date of SCN not valid: CESTAT [Read Order]")
No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal(CESTAT) service tax is not demandable on GTA service in absence of over charges other than actual freight charges. ...
![No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-service-Tax-service-Tax-Demandable-GTA-GTA-service-CESTAT-taxscan.jpg "No Service Tax Demandable on GTA service in Absence of Over Charges other than Actual Freight Charges: CESTAT [Read Order]")
Service Tax not Leviable on Arranging and Conducting Station Camps and other Programs for Educational Purposes: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax is not leviable on arranging and conducting station camps and other programs for...
![Service Tax not Leviable on Arranging and Conducting Station Camps and other Programs for Educational Purposes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-Arranging-Conducting-Station-Camps-Programs-Educational-Purposes-CESTAT-TAXSCAN.jpg "Service Tax not Leviable on Arranging and Conducting Station Camps and other Programs for Educational Purposes: CESTAT [Read Order]")