![Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Two-Year-Delay-Issuing-SCN-Service-Tax-Excess-Baggage-Charges-Spicejet-CESTAT-taxsca.jpg "Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]")
Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand since the two-Year delay in issuing Show...
![Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SERVIC1.jpg "Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]")
![Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Admissible-Service-tax-Paid-Transportation-of-Empty-Container-Port-Refund-Admissible-on-Service-tax-excise-customs-service-tax-taxscan.jpg "Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]")
![Differential Service Tax Demand on “Erection Service”, “Pipeline Service” and “Supply of Manpower Service”: CESTAT Remands Back Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Differential-Service-Tax-Demand-Erection-Service-Pipeline-Service-Supply-of-Manpower-Service-CESTAT-taxscan.jpg "Differential Service Tax Demand on “Erection Service”, “Pipeline Service” and “Supply of Manpower Service”: CESTAT Remands Back Matter [Read Order]")
Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denial of credit of service tax merely on the ground that coal and iron ore mines situated away from the...
![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the amount received as reimbursement of service tax not includible in gross turnover for purpose of computing taxable...
![Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Received-Reimbursement-Service-Tax-Reimbursement-of-Service-Tax-Gross-Turnover-Computing-Taxable-Income-Taxable-Income-Taxable-Income-Tax-Act-taxscan.jpg "Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]")
RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Rule 4(5)(a) of Cenvat Credit Rules, 2004 is not applicable as the Residual Fuel Gas (‘RFG’)...
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable: CESTAT [Read Order]")
Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]
In a significant ruling in favour of Vodafone idea ltd, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that provision as per the Generally Accepted...
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and noted that the composite contract cannot be artificially bifurcated to levy...
![Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Composite-Contract-Artificially-Bifurcated-Levy-Service-Value-CESTAT-Service-Tax-Demand-CESTAT-excise-customs-service-tax-taxscan.jpg "Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]")
Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the value of Public Provident Fund (PPF) funds management services received by the service provider...
![Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Value-of-PPF-Funds-Management-Services-PPF-Funds-Funds-Management-Services-PPF-Operation-of-Bank-Accounts-Bank-Accounts-Service-Tax-CESTAT-taxscan.jpg "Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]")
Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Claim for refund, even where tax has been paid under mistake of service tax law to be decided upon...
![Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-Tax-Mistake-of-Service-Tax-Law-Central-Excise-Act-CESTAT-Taxscan.jpg "Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]")