![Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Demand-Service-Tax-Based-Audit-Report-of-IOCL-Income-Tax-Departments-information-CESTAT-service-tax-audit-report-income-tax-income-tax-department-Form-26AS-is-not-Valid-valid-taxscan.jpg "Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]")
Demand of Service Tax Based on Audit Report of IOCL and Income Tax Department’s Information from Form 26AS is not Valid: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal( CESTAT) has held that the demand for service tax based on the audit...
![Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Service-Tax-not-Leviable-on-Delayed-Payment-Payment-Charges-Customers-CESTAT-taxscan.jpg "Service Tax not Leviable on Delayed Payment Charges Collected from Customers wef 01.07.2012: CESTAT [Read Order]")
![Allahabad HC directs Lucknow GST Commissionerate not to Harass Practicing Advocates to Pay Service Tax/GST when they are Exempted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Allahabad-HC-directs-Lucknow-GST-Commissionerate-not-to-Harass-Practicing-Advocates-to-Pay-Service-Tax-GST-TAXSCAN.jpg "Allahabad HC directs Lucknow GST Commissionerate not to Harass Practicing Advocates to Pay Service Tax/GST when they are Exempted [Read Order]")
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")
![Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-Claim-of-Service-Tax-Refund-Claim-Service-Tax-CESTAT-Re-adjudication-Refund-Customs-Excise-Taxscan.jpg "Refund Claim of Service Tax Paid rejected without stating Reason: CESTAT sets aside Order and Directs Re adjudication [Read Order]")
![Discharge Certificates in Form-4 Issued under SVLDRS: CESTAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Discharge-Certificates-in-Form-4-Issued-under-SVLDRS-Discharge-Certificates-Form-4-SVLDRS-CESTAT-Dismisses-Appeal-CESTAT-Appeal-Taxscan.jpg "Discharge Certificates in Form-4 Issued under SVLDRS: CESTAT Dismisses Appeal [Read Order]")
Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the mount deposited without the authority of law cannot be considered as Service Tax and it is...
![Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Deposited-without-Authority-of-law-Cannot-be-Considered-as-Service-Tax-Amount-Deposited-Authority-of-law-Service-Tax-Refund-CESTAT-Taxscan.jpg "Amount Deposited without Authority of law Cannot be Considered as Service Tax, Refund Allowable: CESTAT [Read Order]")
Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the adjustment under Rule 6(4A) of Service Tax Rules is permissible if made in the succeeding month...
![Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Adjustment-Service-Tax-Rules-Service-Tax-Succeeding-Month-or-Quarter-CESTAT-taxscan.jpg "Adjustment under Rule 6(4A) of Service Tax Rules permissible if made in Succeeding Month or Quarter: CESTAT [Read Order]")
No Service Tax on Administrative Charges received by Coal Mines Provident Fund Organization in Absence of Service Provider-Service Recipient Relationship & Consideration: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that there is no Service Tax implication on the Administrative Charges received by the Coal Mines Provident Fund...
No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no bar of unjust enrichment is applicable when payment is made by the appellant and allowed the...
![No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Bar-of-Unjust-Enrichment-Applicable-When-Payment-made-by-Appellant-CESTAT-allows-Refund-of-Service-Tax-TAXSCAN.jpg "No Bar of Unjust Enrichment Applicable When Payment made by Appellant: CESTAT allows Refund of Service Tax [Read Order]")
Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]
In a significant case, the Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Entry under section 65(105)(zzd) the Finance Act, 1994 is invokable only for...
![Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Entry-Service-tax-Category-of-Commercial-Industrial-Construction-Industrial-Construction-CESTAT-taxscan.jpg "Entry u/s 65(105)(zzd) invokable only for Construction Simpliciter, Service tax under Category of Commercial or Industrial Construction Not demandable: CESTAT [Read Order]")
‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that ‘Mining services’ are liable for service tax only with effect from 01/06/2017 and set aside the...
![‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Mining-Services-Service-Tax-CESTAT-set-aside-Demand-of-Service-Tax-by-Invoking-Extended-Period-CESTAT-CESTAT-set-aside-Demand-of-Service-Tax-Demand-of-Service-Tax-Taxscan.jpg "‘Mining Services’ liable for Service Tax only with Effect from 01/06/2017: CESTAT set aside Demand of Service Tax by Invoking Extended Period [Read Order]")