![Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Salary-not-Covered-by-Provisions-of-Service-Tax-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]")
Salary not Covered by Provisions of Service Tax: CESTAT quashes Service Tax Demand [Read Order]
Quashing the service tax demand, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Salary is not...
![No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-Service-Tax-Rules-Banking-charges-Invoice-Service-Tax-Input-service-distributor-excise-customs-taxscan.jpg "No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]")
![Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allegation-of-Wrong-Availment-of-Exemption-by-Abatement-under-Exemption-Notification-CESTAT-sets-aside-Demand-of-Service-Tax-in-Absence-of-Misdeclaration-TAXSCAN.jpg "Allegation of Wrong Availment of Exemption by Abatement under Exemption Notification: CESTAT sets aside Demand of Service Tax in Absence of  Misdeclaration [Read Order]")
![Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Place-of-Service-of-Business-commerce-should-be-the-location-of-Service-of-Recipient-CESTAT-TAXSCAN.jpg "Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]")
![No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Separate-Service-Tax-on-Commission-Received-from-BSNL-Gross-Sale-Price-of-SIM-Card-Sold-Customers-CESTAT-TAXSCAN.jpg "No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]")
Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that the value of free supply material needs to be added with the gross value of construction service to...
![Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Value-of-Free-Supply-Material-Free-Supply-Material-Gross-Value-of-Construction-Service-Construction-Service-Gross-Value-Avail-Benefit-under-Service-Tax-Service-Tax-Benefit-CESTAT-taxscan.jpg "Value of Free Supply Material Needs to be Added with Gross Value of Construction Service to Avail Benefit under Service Tax: CESTAT [Read Order]")
Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]
The Ahmedabad Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), quashed the service tax demand thereby noting that packed goods before sterilization are semi-finished goods. ...
![Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Packed-Goods-before-Sterilization-Semi-Finished-Goods-CESTAT-quashes-Service-Tax-Demand-TAXSCAN.jpg "Packed Goods before Sterilization are Semi-Finished Goods: CESTAT quashes Service Tax Demand [Read Order]")
FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand and held that Fixed Facility Charges (FFC) are not consideration received for...
![FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/FFC-charges-consideration-received-providing-supply-of-tangible-goods-CESTAT-service-tax-demand-excise-customs-service-tax-taxscan-2.jpg "FFC Charges are not Consideration Received for Providing Supply of Tangible Goods: CESTAT quashes Service Tax Demand [Read Order]")
No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on Health and Fitness Services and Beauty Parlour Services as per revised...
![No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/service-tax-Health-Fitness-Services-Beauty-Parlour-Services-revised-rate-12.24-CESTAT-excise-customs-taxscan.jpg "No Service Tax on Health & Fitness Services and Beauty Parlour Services as per Revised Rate of 12.24% Prior to 18.04.2006: CESTAT [Read Order]")
Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that service tax exemption is allowable on the commission received about general insurance under the...
![Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Exemption-allowable-Commission-Received-Relation-�General-Insurance-Under-Governments-Various-Schemes-CESTAT-TAXSCAN.jpg "Service Tax Exemption allowable on Commission Received in Relation to General Insurance Under Government’s Various Schemes: CESTAT [Read Order]")
Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), West Zonal Bench, Ahmedabad, has held that the demand of Service Tax for an extended period of limitation is unsustainable without...
![Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-demand-Extended-period-Limitation-Unsustainable-Without-Evidence-of-Fraud-Collusion-Misstatement-Suppression-and-Intention-to-Evade-Tax-CESTAT-TAXSCAN.jpg "Service Tax demand for Extended period of Limitation Unsustainable Without Evidence of Fraud, Collusion, Misstatement, Suppression and Intention to Evade Tax: CESTAT [Read Order]")
Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]
In a significant case, the Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax demand on manpower recruitment and supply agency service is not...
![Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Demand-Service-Tax-Service-Tax-Demand-on-Manpower-Recruitment-Manpower-Recruitment-Supply-Agency-Service-Absence-of-Evidence-of-Supply-of-Manpower-CESTAT-Taxscan.jpg "Service Tax Demand on Manpower Recruitment and Supply Agency Service not Valid in Absence of Evidence of Supply of Manpower and its details: CESTAT [Read Order]")