![Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-of-Credit-of-Service-Coal-and-Iron-ore-Mines-Situated-Away-from-Factory-Coal-and-Iron-ore-Mines-CESTAT.jpg "Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]")
Denial of Credit of Service Tax Merely on Ground that Coal and Iron ore Mines Situated Away from Factory being Separate Entities is Invalid: CESTAT [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denial of credit of service tax merely on the ground...
![Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Received-Reimbursement-Service-Tax-Reimbursement-of-Service-Tax-Gross-Turnover-Computing-Taxable-Income-Taxable-Income-Taxable-Income-Tax-Act-taxscan.jpg "Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]")
![RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/RFG-conversion-of-Energy-form-of-Electricity-partially-processed-input-Cenvat-Credit-Rules-CESTAT-taxscan.jpg "RFG formed by conversion of Energy in form of Electricity on partially processed input, Rule 4(5)(a) of Cenvat Credit Rules not applicable: CESTAT [Read Order]")
![Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Provision-as-per-GAAP-towards-Sharing-Expenditure-on-Receipt-of-Sponsorship-Services-Tax-CESTAT-rules-in-Favour-of-Vodafone-idea-TAXSCAN.jpg "Provision as per GAAP towards Sharing Expenditure on Receipt of Sponsorship Services, not Subject to Tax: CESTAT rules in Favour of Vodafone idea [Read Order]")
![Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Composite-Contract-Artificially-Bifurcated-Levy-Service-Value-CESTAT-Service-Tax-Demand-CESTAT-excise-customs-service-tax-taxscan.jpg "Composite Contract cannot be Artificially Bifurcated to Levy Service Value: CESTAT quashes Service Tax Demand [Read Order]")
Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the value of Public Provident Fund (PPF) funds management services received by the service provider...
![Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Value-of-PPF-Funds-Management-Services-PPF-Funds-Funds-Management-Services-PPF-Operation-of-Bank-Accounts-Bank-Accounts-Service-Tax-CESTAT-taxscan.jpg "Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]")
Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Claim for refund, even where tax has been paid under mistake of service tax law to be decided upon...
![Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-Tax-Mistake-of-Service-Tax-Law-Central-Excise-Act-CESTAT-Taxscan.jpg "Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]")
![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]")
No requirement to follow Procedure under Rule 4A of Service Tax Rules in Absence of Head Office-Branch Office Basis: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there is no requirement to follow the procedure under Rule 4A of the Service Tax Rules, 1994, since, there...
![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]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) sets aside the demand of Service Tax in the absence of misdeclaration on the allegation of wrong availment of...
![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]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that no separate service tax demandable on commission was received from BSNL when the assessee included it in...
![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]")