![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]")
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]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that transaction of vessels/vehicles to customers with...
![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]](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]](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]](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]")
School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that school busses does not fall under the definition of ‘cab’ under Section 65(20) of the Finance Act,...
![School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/School-Busses-fall-Definition-Cab-Finance-Act-No-Service-Tax-Leviable-CESTAT-TAXSCAN.jpg "School Busses do not fall under Definition of ‘Cab’ u/s 65(20) of Finance Act, No Service Tax Leviable: CESTAT [Read Order]")
Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the value of free supply items cannot be included in assessable value for the purpose of...
![Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Free-Supply-Value-of-Free-Supply-Items-Items-CESTAT-taxscan.jpg "Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]")
CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for non-payment of service tax on ocean freight charges on the ground of time-barred...
![CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-CESTAT-Quashes-Penalty-imposed-for-Non-payment-of-Service-Tax-taxscan.jpg "CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]")