![No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-No-Service-Tax-provision-Leviable-place-of-provision-of-Goods-CESTAT-taxscan.jpg "No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]")
No Service Tax Leviable on place of provision of Goods transportation Service by air/sea from India to outside India: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the place of provision of the service of...
![CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-Non-payment-Service-Tax-Erection-Commissioning-Installation-Absence-Conclusive-Evidence-TAXSCAN.jpg "CESTAT upholds Penalty for Non-payment of Service Tax falls under category of ‘Erection, Commissioning and Installation’ on Ground of Absence of Conclusive Evidence [Read Order]")
![Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Supreme-Court-Recalls-Judgment-Exempting-Service-Tax-Judgment-Service-Tax-on-Duty-Free-Shops-at-Airports-Taxscan.jpg "Supreme Court Recalls Judgment Exempting Service Tax on Duty-Free Shops at Airports [Read Order]")
![CESTAT Quashes Demand of CENVAT Credit of Service Tax Availed on Employees Health Insurance and Group Accidental Insurance Policy on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Quashes-Demand-of-CENVAT-Credit-Service-Tax-Availed-on-Employees-Health-Insurance-Group-Accidental-Insurance-Policy-on-Ground-of-Limitation-Demand-of-CENVAT-Credit-taxscan.jpg "CESTAT Quashes Demand of CENVAT Credit of Service Tax Availed on Employees Health Insurance and Group Accidental Insurance Policy on Ground of Limitation [Read Order]")
![Order demanding Service Tax on Convention Services and Sponsorship Services not reasoned: CESTAT orders fresh Adjudication to decide on Merits [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Order-demanding-Service-Tax-Convention-Services-Sponsorship-CESTAT-taxscan.jpg "Order demanding Service Tax on Convention Services and Sponsorship Services not reasoned: CESTAT orders fresh Adjudication to decide on Merits [Read Order]")
Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 member's opinions on the determination of service tax liability which lies on the service receiver who...
![Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Service-Tax-Liability-lies-on-Service-Receive-receives-any-service-and-obliged-to-make-payment-CESTAT-.jpg "Determination of Service Tax Liability lies on Service Receiver who receives any service and obliged to make payment: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) delivered 3 members' opinions on a single issue of recovery of availed CENVAT credit of service tax on common...
![CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-of-Service-Tax-CENVAT-Credit-Service-Tax-Common-Inputs-Services-Attributable-Common-Inputs-Services-Inputs-Services-Trading-Activity-CESTAT-Taxscan.jpg "CENVAT Credit of Service Tax Availed on Common Inputs Services Attributable to Trading Activity can be Recoverable by Invoking Extended Period of Limitation: CESTAT Bench Delivers 3 Members Opinion [Read Order]")
Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]
The Chennai Bench of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in a recent ruling held that Service Tax exemption under section 65(105)(zzz) of the Finance Act, 1994 is...
![Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Exemption-Finance-Act-is-allowable-Building-or-its-Part-Land-and-Used-for-Car-Parking-CESTAT-TAXSCAN.jpg "Service Tax Exemption u/s 65(105)(zzz) of Finance Act is allowable when the Building or its Part is put up on Land and Used for Car Parking: CESTAT [Read Order]")
Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]
In the matter of payment of Service Tax under the category of ‘Mining Services’ based on Circular by Central Government, the Bombay High Court directed the petitioners, International Association of...
![Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Service-Tax-Mining-Services-Circular-by-Central-Government-Bombay-HC-directs-to-File-Matter-before-Designated-Officer-Central-Government-Bombay-Highcourt-taxscan.jpg "Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]")
Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal,(CESTAT) has held that authorised operations of tyre manufacturing consumed outside Special Economic Zones (SEZ) are valid,...
![Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Authorised-Operations-of-Tyre-Manufacturing-Consumed-Outside-SEZ-Service-Tax-Demandable-CESTAT-TAXSCAN.jpg "Authorised Operations of Tyre Manufacturing Consumed Outside SEZ is Valid, Service Tax Not Demandable: CESTAT [Read Order]")
No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the commercial or industrial construction services undertaken for the government for non-commercial...
![No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Service-Tax-Leviable-on-Commercial-or-Industrial-Construction-Service-undertaken-for-Government-for-Non-commercial-purpose-CESTAT-TAXSCAN.jpg "No Service Tax Leviable on Commercial or Industrial Construction Service undertaken for Government for Non-commercial purpose: CESTAT [Read Order]")
Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that service tax is not leviable on tour services for hajj pilgrimage in Saudi Arabia by Indian...
![Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Tax-Service-Tax-not-Leviable-Tour-Services-Service-Tax-not-Leviable-on-Tour-Services-for-Hajj-Pilgrimage-CESTAT-taxscan-1.jpg "Service Tax not Leviable on Tour Services for Hajj Pilgrimage in Saudi Arabia by Indian Pilgrims: CESTAT [Read Order]")