![Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Mining-of-Natural-Resources-Tax-Exemption-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]")
Service Tax leviable on Right to Use of Mining of Natural Resources (Sand), No Tax Exemption after 01.04.2016: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata Bench observed that service tax is leviable on right to use of mining of...
![No Service Tax on Reimbursable Expenses: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Reimbursable-Expenses-CESTAT-Customs-Excise-Taxscan.jpg "No Service Tax on Reimbursable Expenses: CESTAT [Read Order]")
![Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Utilized-Credit-Credit-CCR-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Excess Utilized Credit cannot be Demanded, as Rule 6(3)(c) of CCR is silent on Period during which 20% Credit shall be Utilized: CESTAT [Read Order]")
![Filing of Discharge Certificate under SVLDR Scheme: CESTAT withdraws appeal u/s 127 (6) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Discharge-Certificate-SVLDR-Scheme-CESTAT-Finance-Act-TAXSCAN.jpg "Filing of Discharge Certificate under SVLDR Scheme: CESTAT withdraws appeal u/s 127 (6) of Finance Act [Read Order]")
![Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Liquidated-Damages-Service-Tax-Circular-Relevant-GST-Taxscan.jpg "Liquidated Damages: Though Issued for Service Tax, Circular is Relevant for GST as well [Read Order]")
SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]
In a significant case, the Orissa High Court (HC) held that a Show Cause Notice ( SCN ) issued after 10 years about Non-payment of service tax by providing port service is not valid. Satish Ch Das...
![SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Show-Cause-Notice-Service-Tax-Tax-Service-Orissa-High-Court-Taxscan.jpg "SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]")
Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]
In a recent ruling the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed recovery of drawback proceedings on the ground that there was absence of date from which period of 90 days...
![Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Absence-of-date-reckoned-CESTAT-Recovery-of-Drawback-proceedings-Taxscan.jpg "Absence of date from which period of 90 days is Reckoned: CESTAT quashes Recovery of Drawback Proceedings [Read Order]")
Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), comprising Ramesh Nair, Judicial Member and Raju, Technical Member noted that the extended period of limitation...
![Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sub-Contractor-Sub-Contractor-Main-Contractor-Service-Tax-CESTAT-taxscan.jpg "Bonafide belief on Non-Liability of Sub-Contractor When Main Contractor is liable to discharge full Service Tax: CESTAT notes extended Period of Limitation not attracted [Read Order]")
Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleted penalty under the Finance Act on the ground that there was bonafide doubt as to Service Tax liability and...
![Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/evasion-of-Service-Tax-Bonafide-doubt-Service-Tax-liability-Service-Tax-Intentional-evasion-Intentional-evasion-of-Service-Tax-CESTAT-Penalty-taxscan.jpg "Bonafide doubt as to Service Tax liability and No Intentional evasion of Service Tax: CESTAT deletes Penalty under Finance Act [Read Order]")
Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that service tax on overriding Commission received as General Sales Agent for promoting Foreign Company...
![Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-Commission-received-General-Sales-Agent-Sales-Agent-Foreign-Company-CESTAT-Customs-Excise-Taxscan.jpg "Service Tax on Overriding Commission received as General Sales Agent for Promoting Foreign Company not subject to Service Tax: CESTAT [Read Order]")
Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]
The demand notice against Sundaram Finance was quashed by the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT ) on the grounds that the foreclosure fees collected by...
![Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Foreclosure-Charges-NBFC-Service-Tax-CESTAT-Sundaram-Finance-TAXSCAN.jpg "Foreclosure Charges Collected by NBFC Not subject to Service Tax: CESTAT Quashes Demand Against Sundaram Finance [Read Order]")
Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal observed that service Tax cannot be Demanded against Tamil Nadu Cricket Association ( TNCA ) for Providing Chepauk Stadium...
![Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-TNCA-Chepauk-Stadium-IPL-Matches-CESTAT-customs-excise-Taxscan.jpg "Service Tax cannot be Demanded against TNCA for Providing Chepauk Stadium to Conduct IPL Matches: CESTAT [Read Order]")