![Service Tax under BAS not Leviable Incentives from Manufacturer for Sale of Cars: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-under-BAS-Leviable-Incentives-from-Manufacturer-for-Sale-of-Cars-CESTAT-TAXSCAN.jpg "Service Tax under BAS not Leviable Incentives from Manufacturer for Sale of Cars: CESTAT [Read Order]")
Service Tax under BAS not Leviable Incentives from Manufacturer for Sale of Cars: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Service tax under Business Auxiliary Services...
![Service Tax excess Paid can be adjusted against Succeeding month or Quarter: CESTAT sets aside Penalty Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-CESTAT-Service-Tax-excess-paid-Penalty-Order-taxscan.jpg "Service Tax excess Paid can be adjusted against Succeeding month or Quarter: CESTAT sets aside Penalty Order [Read Order]")
![Delay in Payment of Service Tax due to Cancer: Madras HC Directs to Approach Statutory Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delay-in-Payment-of-Service-Tax-due-to-Cancer-Madras-HC-Directs-to-Approach-Statutory-Authority-TAXSCAN.jpg "Delay in Payment of Service Tax due to Cancer: Madras HC Directs to Approach Statutory Authority [Read Order]")
![Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Refund-of-Service-Tax-Refund-Service-Tax-GTA-service-of-Cylinder-GTA-service-Cylinder-CESTAT-dismisses-Petition-CESTAT-Petition-Demarcate-Service-Period-taxscan.jpg "Refund of Service Tax paid Mistakenly on GTA service of Cylinder: CESTAT dismisses Petition on failure to Demarcate Service Period [Read Order]")
Karnataka HC lays down Guidelines to determine Tax Liability on Works Contracts entered into during Pre-GST Period [Read Order]
The Karnataka High Court has issued directions and guidelines to State and Central tax authorities for determination of liability on contracts entered into during the pre-GST regime. The...
![Karnataka HC lays down Guidelines to determine Tax Liability on Works Contracts entered into during Pre-GST Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Karnataka-HC-lays-down-guidelines-to-determine-Tax-liability-on-Works-Contracts-entered-into-during-Pre-GST-Period-TAXSCAN.jpg "Karnataka HC lays down Guidelines to determine Tax Liability on Works Contracts entered into during Pre-GST Period [Read Order]")
Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the processes of converting green tea into black tea do not alter basic characteristics and set...
![Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Green-Tea-into-Black-Tea-does-not-alter-Basic-Characteristic-CESTAT-set-aside-Service-Tax-Demand-TAXSCAN.jpg "Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]")
Existence of Alternative Remedy: Gauhati HC Refuses to Entertain Writ against Service Tax Demand [Read Order]
The Gauhati High Court refused to entertain writ petition against service tax demand on the existence of alternative remedy. The petitioner no. 1, Ayursundra Hospitals (Guwahati) Pvt Ltd and Anr,...
![Existence of Alternative Remedy: Gauhati HC Refuses to Entertain Writ against Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/service-tax.jpg "Existence of Alternative Remedy: Gauhati HC Refuses to Entertain Writ against Service Tax Demand [Read Order]")
Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]
The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal(CESTAT) held that the service tax under the head ‘Banking and Other Financial Services’ on the fees paid to foreign banks for...
![Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reverse-Charge-Mechanism-not-applicable-on-Service-Tax-for-Banking-Financial-Services-CESTAT-TAXSCAN.jpg "Reverse Charge Mechanism not applicable on Service Tax for Banking & other Financial Services: CESTAT [Read Order]")
Non Service Tax Registration Due to Bonafide Belief of Exemption: CESTAT reduces Penalty u/s 77(1)(a) of Finance Act [Read Order]
The Chennai Bench of Customs, Excise And Service Tax Appellate Tribunal (CESTAT) held that the penalty imposed under section 77(1)(a) of the Finance Act 1994 for non registration of service tax due...
![Non Service Tax Registration Due to Bonafide Belief of Exemption: CESTAT reduces Penalty u/s 77(1)(a) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Service-Tax-Registration-Service-Tax-Registration-Service-Tax-CESTAT-reduces-Penalty-CESTAT-Penalty-Finance-Act-taxscan.jpg "Non Service Tax Registration Due to Bonafide Belief of Exemption: CESTAT reduces Penalty u/s 77(1)(a) of Finance Act [Read Order]")
No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax is leviable on cost of spares and material used for free services during the warranty...
![No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Service-Tax-leviable-on-Cost-Spares-and-Material-used-for-Free-Services-during-Warranty-Period-CESTAT-TAXSCAN.jpg "No Service Tax leviable on Cost of Spares and Material used for Free Services during Warranty Period: CESTAT [Read Order]")
CESTAT quashes SCN on Absence of Gist of Allegations for Raising Service Tax Demand on RCM basis [Read Order]
The New Delhi Bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), quashed a show cause notice (SCN) on absence of gist of allegations for raising service tax demand on Reverse...
![CESTAT quashes SCN on Absence of Gist of Allegations for Raising Service Tax Demand on RCM basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-quashes-SCN-CESTAT-SCN-Raising-Service-Tax-Demand-Service-Tax-Demand-on-RCM-basis-Service-Tax-Demand-Service-Tax-RCM-taxscan.jpg "CESTAT quashes SCN on Absence of Gist of Allegations for Raising Service Tax Demand on RCM basis [Read Order]")