![Income Tax Returns cannot be Merely used to confirm Demand of Service tax by Invoking Extended Period of Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Returns-Merely-confirm-Demand-Service-tax-Invoking-Extended-Period-Limitation-CESTAT-TAXSCAN.jpg "Income Tax Returns cannot be Merely used to confirm Demand of Service tax by Invoking Extended Period of Limitation: CESTAT [Read Order]")
Income Tax Returns cannot be Merely used to confirm Demand of Service tax by Invoking Extended Period of Limitation: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the income tax returns cannot be merely used to...
![Service Tax not Leviable on Services in Nature of Software Development: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-Services-Nature-Software-Development-CESTAT-taxscan.jpeg "Service Tax not Leviable on Services in Nature of Software Development: CESTAT [Read Order]")
![Location from where Service is Provided and Received is Immaterial for Availing Cenvat Credit on Input Services for Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Location-from-where-Service-is-Provided-and-Received-Service-Immaterial-for-Availing-Cenvat-Credit-Cenvat-Credit-Payment-of-Service-Tax-Service-Tax-Taxscan.jpg "Location from where Service is Provided and Received is Immaterial for Availing Cenvat Credit on Input Services for Payment of Service Tax: CESTAT [Read Order]")
![Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Applicable-to-Computer-Network-Services-Information-Technology-Software-Service-CESTAT-TAXSCAN.jpg "Service Tax Applicable to Computer Network Services under Information Technology Software Service: CESTAT [Read Order]")
![CENVAT credit Availed on Service Tax paid on Invoices Issued by Car dealers with Proper Description of Service as ‘Data Processing and Policy Servicing Activities’: CESTAT Quashes Demand of CENVAT credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-credit-Service-Tax-paid-Invoices-Service-Policy-CESTAT-CENVAT-credit-TAXSCAN.jpg "CENVAT credit Availed on Service Tax paid on Invoices Issued by Car dealers with Proper Description of Service as ‘Data Processing and Policy Servicing Activities’: CESTAT Quashes Demand of CENVAT credit [Read Order]")
CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of service tax allowable to the service of erection and commission of spray drying...
![CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-CENVAT-Credit-of-Service-Tax-Service-Tax-Commissioning-of-Spray-Drying-Plant-taxscan.jpg "CENVAT Credit of Service Tax Allowable to Service of Erection and Commissioning of Spray Drying Plant Falls Under Category of ‘Input Service’ u/r 2 (l) of CENVAT Credit Rules : CESTAT [Read Order]")
Availment of CENVAT Credit for Service Tax paid to Car Dealers for Violation of IRDAI Guidelines: CESTAT upholds Demand and Penalty [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the demand for CENVAT credit and penalty imposed for the wrongful availed credit on the ground of...
![Availment of CENVAT Credit for Service Tax paid to Car Dealers for Violation of IRDAI Guidelines: CESTAT upholds Demand and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Availment-CENVAT-Credit-Service-Tax-paid-Car-Dealers-Violation-IRDAI-CESTAT-Demand-Penalty-TAXSCAN.jpg "Availment of CENVAT Credit for Service Tax paid to Car Dealers for Violation of IRDAI Guidelines: CESTAT upholds Demand and Penalty [Read Order]")
No Service Tax Leviable on Service Rendered to Foreign Supplier Falls Under Category of ‘Export of Service’: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax is leviable on service rendered to foreign suppliers which fall under the category of...
![No Service Tax Leviable on Service Rendered to Foreign Supplier Falls Under Category of ‘Export of Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Leviable-Service-Rendered-Foreign-Supplier-Export-Service-TAXSCAN.jpg "No Service Tax Leviable on Service Rendered to Foreign Supplier Falls Under Category of ‘Export of Service’: CESTAT [Read Order]")
Penalty Imposed for Non-payment of Service Tax under Category of “Management, Maintenance or Repair Service” without verifying Relevant Documents: CESTAT directs Re-consideration
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-consideration of the penalty imposed for the non-payment of service tax under the category of...
Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]
The Institute of Chartered Accountants of India (ICAI) has held that failure to verify books of account before certifying ended up in unjust enrichment by refunding service tax amounts to guilty of...
![Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-to-verify-Books-of-Account-Before-Certifying-Unjust-Enrichment-by-Refunding-Service-Tax-ICAI-holds-Misconduct-on-CA-Professional-TAXSCAN.jpg "Failure to verify Books of Account Before Certifying Ended up in Unjust Enrichment by Refunding Service Tax: ICAI holds Misconduct on CA Professional [Read Order]")
Discharge of Service Tax on Output Service of Repair, Maintenance of Equipment by Service Provider is Eligible to Avail CENVAT Credit: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the discharge of service tax on output service of repair, maintenance of equipment and appliances by...
![Discharge of Service Tax on Output Service of Repair, Maintenance of Equipment by Service Provider is Eligible to Avail CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Discharge-of-Service-Tax-Service-Tax-Output-Service-Output-Service-of-Repair-Maintenance-of-Equipment-CENVAT-Credit-CESTAT-Service-Provider-is-Eligible-to-Avail-CENVAT-Credit-Taxscan.jpg "Discharge of Service Tax on Output Service of Repair, Maintenance of Equipment by Service Provider is Eligible to Avail CENVAT Credit: CESTAT [Read Order]")
"Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that commercial and industrial construction services are exempted from service tax under the exemption...
![Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Commercial-and-Industrial-Construction-Services-Commercial-Industrial-Construction-Services-Exempted-taxscan.jpg "Commercial and Industrial Construction Services” are Exempted from Service Tax Under Notification: CESTAT [Read Order]")