![Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Service-Conducting-Examination-BAS-Exemption-Service-Tax-Notification-CESTAT-TAXSCAN.jpg "Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]")
Service of Conducting Examination Falls Under‘BAS’ is Eligible to Get Exemption from Service Tax Under Notification: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service of conducting examination falls under...
![Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Protracted-Administrative-Delay-Substantive-Noticee-Bombay-HC-Service-Tax-Notice-TAXSCAN.jpeg "Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]")
![Gujarat HC Upholds Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme as Service Tax Liabilities Admitted & Paid Before Cut-Off Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Gujarat-HC-Upholds-Sabka-Vishwas-Legacy-Dispute-Resolution-Scheme-Service-Tax-Cut-Off-Date-TAXSCAN.jpg "Gujarat HC Upholds Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme as Service Tax Liabilities Admitted & Paid Before Cut-Off Date [Read Order]")
![Commissioner (Appeals) Quashes Sanctioning of Refund Claim of Service Tax Once it Already Sanctioned in Previous Order: CESTAT Declares Order as Void-abinitio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Commissioner-Appeals-Commissioner-Appeals-Quashes-Sanctioning-of-Refund-Claim-of-Service-Tax-Refund-Claim-of-Service-Tax-Claim-of-Service-Tax-Service-Tax-CESTAT-Taxscan.jpg "Commissioner (Appeals) Quashes Sanctioning of Refund Claim of Service Tax Once it Already Sanctioned in Previous Order: CESTAT Declares Order as Void-abinitio [Read Order]")
![ATM Management Services Provided to Banks Not Liable to VAT as No Sale or Transfer of Ownership or Possession involved, only Service Tax Applies: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ATM-Management-Services-ATM-Banks-Not-Liable-to-VAT-VAT-Transfer-of-Ownership-Possession-Service-Tax-Applies-Karnataka-High-Court-taxscan.jpg "ATM Management Services Provided to Banks Not Liable to VAT as No Sale or Transfer of Ownership or Possession involved, only Service Tax Applies: Karnataka HC [Read Order]")
Issuance of SCN without Allegation of wilful suppression or fraud: CESTAT quashes Demand of Service Tax on ground of Limitation [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the demand for service tax on the ground of Limitation. Verve Consulting Private Limited, the...
![Issuance of SCN without Allegation of wilful suppression or fraud: CESTAT quashes Demand of Service Tax on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuance-SCN-Allegation-wilful-fraud-CESTAT-Demand-Service-Tax-TAXSCAN.jpg "Issuance of SCN without Allegation of wilful suppression or fraud: CESTAT quashes Demand of Service Tax on ground of Limitation [Read Order]")
![Commission Agent Services are not Branded Service, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Commission-Agent-Services-Commission-Agent-Services-are-not-Branded-Service-Service-tax-taxscan.jpg "Commission Agent Services are not Branded Service, No Service Tax: CESTAT [Read Order]")
Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back matter in order to determine the cenvat credit on SS Pipes and various types of Valves as capital goods and input. ...
![Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Determination-of-Cenvat-Credit-Cenvat-Credit-SS-Pipes-and-Various-Types-of-Valves-Cenvat-Credit-on-SS-Pipes-and-Various-Types-of-Valves-CESTAT-Remands-Matter-CESTAT-Taxsca.jpg "Determination of Cenvat Credit on SS Pipes and Various Types of Valves as Capital Goods and Input: CESTAT Remands Matter [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 confirm the demand of service tax by invoking extended...
![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]")
![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]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the location from where service is provided and received is immaterial for availing Cenvat credit...
![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]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Service Tax is applicable to Computer Network Services under "Information Technology Software...
![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]")