![Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-Payment-of-Service-Tax-Service-Tax-Service-Provide-in-Non-Taxable-Territory-CESTAT-sets-aside-Demand-of-Service-Tax-RCM-on-Legal-Charges-Demand-of-Service-Tax-taxscan.jpg "Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]")
Non-Payment of Service Tax Due to Service Provide in Non-Taxable Territory: CESTAT sets aside Demand of Service Tax under RCM on Legal Charges [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the demand of service tax under the Reverse Charge Mechanism...
![Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-Refund-Claim-of-Service-Tax-filed-after-One-Week-of-Passing-Order-Order-CESTAT-allows-Interest-on-Refund-CESTAT-Taxscan.jpg "Refund Claim of Service Tax filed after One Week of Passing Order: CESTAT allows Interest on Refund [Read Order]")
![Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-tax-leviable-wireline-logging-perforation-data-processing-services-TTA-services-CESTAT-TAXSCAN.jpg "Service tax leviable on wireline logging, perforation and data processing services under TTA services: CESTAT [Read Order]")
![Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Toll-Collection-on-Behalf-of-NHAI-Cannot-be-Considered-as-Business-Auxiliary-Service-Toll-Collection-on-Behalf-of-NHAI-NHAI-CESTAT-Taxscan.jpg "Toll Collection on Behalf of NHAI Cannot be Considered as Business Auxiliary Service: CESTAT [Read Order]")
![No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-can-be-Charged-if-Assessee-is-Not-a-Service-Recipient-from-Foreign-Banks-Finance-Act-CESTAT-TAXSCAN.jpg "No Service Tax can be Charged if Assessee is Not a Service Recipient from Foreign Banks u/s 66A of Finance Act :CESTAT [Read Order]")
No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that no service tax can be levied on the activities of the service which do not fall under the category of...
![No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Service-Tax-can-be-Levied-on-Services-Activities-Fall-Under-Category-of-Business-Auxiliary-Service-CESTAT-TAXSCAN.jpg "No Service Tax can be Levied on Services Activities which Does not Fall Under Category of “Business Auxiliary Services” : CESTAT [Read Order]")
Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the transfer of Technical Know-How falls under Intellectual Property Rights (IPR) service and shall be...
![Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Technical-Know-How-Transfer-of-Technical-Know-How-Transfer-Service-Liable-IPR-Service-Tax-IPR-Registered-under-Indian-Law-Indian-Law-CESTAT-taxscan.jpg "Transfer of Technical Know-How falls under IPR Service & Liable to Service Tax only if IPR Registered under Indian Law: CESTAT [Read Order]")
Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand since the two-Year delay in issuing Show Cause Notice (SCN) demanding service tax on excess...
![Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Two-Year-Delay-Issuing-SCN-Service-Tax-Excess-Baggage-Charges-Spicejet-CESTAT-taxsca.jpg "Two-Year Delay in Issuing SCN Demanding Service Tax on Excess Baggage Charges Collected By Spicejet: CESTAT Quashes Demand [Read Order]")
Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]
In the case of Godrej Consumer Product, the Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable for services for periods for which...
![Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SERVIC1.jpg "Service Tax not Payable for Services for Periods which they were not Taxable: CESTAT rules in favour of Godrej Consumer Product [Read Order]")
Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]
In a recent case, the Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) refunded admissible service tax paid on the transportation of empty containers from port to...
![Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Admissible-Service-tax-Paid-Transportation-of-Empty-Container-Port-Refund-Admissible-on-Service-tax-excise-customs-service-tax-taxscan.jpg "Refund Admissible on Service tax Paid on Transportation of Empty Container From Port to Factory: CESTAT [Read Order]")
Differential Service Tax Demand on “Erection Service”, “Pipeline Service” and “Supply of Manpower Service”: CESTAT Remands Back Matter [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded back the matter in the case of Differential service tax demand on “Erection Service”, “Pipeline...
![Differential Service Tax Demand on “Erection Service”, “Pipeline Service” and “Supply of Manpower Service”: CESTAT Remands Back Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Differential-Service-Tax-Demand-Erection-Service-Pipeline-Service-Supply-of-Manpower-Service-CESTAT-taxscan.jpg "Differential Service Tax Demand on “Erection Service”, “Pipeline Service” and “Supply of Manpower Service”: CESTAT Remands Back Matter [Read Order]")
Service Tax not leviable on “Construction of Residential Complex” provided to Surat Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the service tax is not leviable on service of “Construction of Residential Complex” provided to...
