![Demand based on Audit without further Investigation is invalid: CESTAT quashes Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Demand-Audit-Investigation-CESTAT-Service-Tax-demand-Service-Tax-Customs-Excise-CESTAT-quashes-Service-Tax-demand-taxscan.jpg "Demand based on Audit without further Investigation is invalid: CESTAT quashes Service Tax demand [Read Order]")
Demand based on Audit without further Investigation is invalid: CESTAT quashes Service Tax demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on the ground that demand based on...
![Benefit of S.73(3) cant be denied When Assessee discharged entire Service Tax along with Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Tax-Interest-CESTAT-taxscan.png "Benefit of S.73(3) cant be denied When Assessee discharged entire Service Tax along with Interest: CESTAT [Read Order]")
![No Service Tax on Notice Pay Recovery: CESTAT Quashes Demand based on CBIC Circular Exempting GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Notice-Pay-Recovery-Notice-Recovery-CESTAT-Demand-CBIC-CBIC-Circular-GST-Taxscan.jpg "No Service Tax on Notice Pay Recovery: CESTAT Quashes Demand based on CBIC Circular Exempting GST [Read Order]")
![Bonafide belief in eligibility of Exemption being Governmental work: CESTAT sets aside Service Tax demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bonafide-belief-Exemption-Governmental-work-CESTAT-Customs-Excise-Service-Tax-Service-Tax-demand-taxscan.jpg "Bonafide belief in eligibility of Exemption being Governmental work: CESTAT sets aside Service Tax demand [Read Order]")
No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Service Taxis not leviable on the Construction of complex services in relation to Jawaharlal Nehru...
![No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-Construction-Complex-Service-Jawaharlal-Nehru-National-Urban-Renewal-Mission-Rajiv-Awaas-Yojana-CESTAT-Taxscan.jpg "No Service Tax on Construction of Complex Service in relation to Jawaharlal Nehru National Urban Renewal Mission and Rajiv Awaas Yojana: CESTAT [Read Order]")
CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit of service tax on input services for initial setting up of factory. The issue relates...
![CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Cenvat-Credit-Service-Tax-Input-Services-TAXSCAN.jpg "CESTAT allows Cenvat Credit of Service Tax on Input Services for initial setting up of Factory [Read Order]")
Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held thatthe exhibition of a movie provided by a distributor is not a support or assistance activity and Service...
![Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Service-Tax-Business-Support-Service-CESTAT-TAXSCAN.jpg "Exhibition of Movie provided by distributor not a Support or Assistance Activity, No Service Tax Under ‘Business Support Service’: CESTAT [Read Order]")
Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that a Service Tax refund can be allowed based on a Certificate Issued by a Chartered Accountant...
![Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Service-Tax-Refund-Chartered-Accountant-Invoice-CESTAT-customs-excise-Taxscan.jpg "Service Tax Refund can be allowed based on a Certificate Issued by CA in absence of an Invoice: CESTAT [Read Order]")
Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad Bench observed that no service tax payable by Stock Broking Company on Computer-to-Computer Linkage charges, Commission on...
![Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-payable-Stock-Broking-Company-Computer-to-Computer-Linkage-Charges-Linkage-Charges-Commission-Public-Issue-Inter-Settlement-Charges-CESTAT-Taxscan.jpg "Service Tax not payable by Stock Broking Company on Computer-to-Computer Linkage Charges, Commission on Public Issue and Inter Settlement Charges: CESTAT [Read Order]")
![Relief to Rolex: CESTAT sets aside demand of Service Tax on Commission by Foreign Agent [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Rolex-CESTAT-demand-Service-Tax-Foreign-Agent-demand-of-Service-Tax-Service-Tax-on-Commission-Customs-Excise-Service-Tax-taxscan.jpg "Relief to Rolex: CESTAT sets aside demand of Service Tax on Commission by Foreign Agent [Read Order]")
No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]
In the recent ruling, Madras High Court (HC) chaired by Justice S. Vaidyanathan and Justice C. Saravanan held that there is no exemption for the service tax on commercial works contract services...
![No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Service-Tax-Tax-Service-Tax-Exemption-non-commercial-Works-Works-Contract-Works-Contract-Services-Contract-Services-taxscan.jpg "No Service Tax Exemption on non-commercial Works Contract Services rendered to Government: Madras HC [Read Order]")