![Non-participation in Proceedings due to Ill-Health: Andhra Pradesh HC directs Fresh Adjudication after Depositing 50% of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-participation-Ill-Health-Andhra-Pradesh-High-Court-Fresh-Adjudication-Depositing-Service-Tax-Taxscan.jpg "Non-participation in Proceedings due to Ill-Health: Andhra Pradesh HC directs Fresh Adjudication after Depositing 50% of Service Tax [Read Order]")
Non-participation in Proceedings due to Ill-Health: Andhra Pradesh HC directs Fresh Adjudication after Depositing 50% of Service Tax [Read Order]
In a significant case, the Andhra Pradesh High Court (HC) directed fresh adjudication after depositing 50% of Service Tax since...
![Debit Notes are valid Documents for Availing Cenvat Credit of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Debit-notes-Documents-Cenvat-Credit-Service-Tax-CESTAT-taxscan.jpg "Debit Notes are valid Documents for Availing Cenvat Credit of Service Tax: CESTAT [Read Order]")
![Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Demand-for-service-tax-income-tax-returns-profit-and-loss-accounts-CESTAT-penalty-taxscan.jpeg "Demand for Service Tax by simply relying on Income Tax Returns & Profit and Loss Accounts is not sustainable: CESTAT deletes Penalty [Read Order]")
![No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ST-Returns-CESTAT-period-of-limitation-Finance-Act.jpg "No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]")
![No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Wig-Madras-HC-taxscan.jpeg "No Service Tax on Fitment of Wig and Preparation of Scalp are incidental to Sale of Wig: Madras HC [Read Order]")
Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court has held that the sale of software in CD/DVD form cannot be subject to service tax under the provisions of the Finance Act, 1994 as the same is already subject...
![Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Software-in-CD-Form-VAT-Supreme-Court-taxscan.jpeg "Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]")
Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]
While upholding its earlier verdict in Larsen and Toubro Ltd, a two-judge bench comprising Justice M.R. Shah and Justice B.V Nagarathna observed that service tax cannot be levied on the composite...
![Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Composite-Works-Contract-Supreme-Court-Larsen-and-Toubro-Ltd-taxscan.jpg "Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]")
Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]
The Karnataka High Court has held that the service tax cannot be levied on the affiliation fee and other incidentals including renting collected by the Universities. The Court was considering writ...
![Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Affiliation-Fees-Rent-collected-Universities-Karnataka-High-Court-Taxscan.jpeg "Service Tax cannot be levied on Affiliation Fees and Rent collected by Universities: Karnataka HC [Read Order]")
Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on “Pandal and Shamiana services” before 1.6.2007 since the “works contract...
![Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Pandal-and-Shamiana-services-CESTAT-taxscan.jpg "Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]")
![Non-deposit of Service Tax under RCM due to Oversight/Mistake: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Non-deposit-Service-Tax-RCM-Oversight-Mistake-CESTAT-Penalty-Taxscan.jpeg "Non-deposit of Service Tax under RCM due to Oversight/Mistake: CESTAT deletes Penalty [Read Order]")
No Service Tax on Company for Payment of Rent to Director If the Premise is not used for Commercial Purpose: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax cannot be levied on the Company for the payment of rent to the Director if such...
![No Service Tax on Company for Payment of Rent to Director If the Premise is not used for Commercial Purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Company-Payment-Rent-Director-Premise-Commercial-Purpose-CESTAT-Taxscan.jpeg "No Service Tax on Company for Payment of Rent to Director If the Premise is not used for Commercial Purpose: CESTAT [Read Order]")
Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]
A division bench of the Calcutta High Court, while allowing a claim of cenvat credit, has held that the willful misstatement or suppression cannot be alleged based on documents available with the...
![Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Willful-Misstatement-Suppression-Documents-department-Calcutta-High-Court-Service-Tax-Credit-Taxscan.jpg "Willful Misstatement/Suppression cannot be Alleged based on Documents available with the Dept: Calcutta HC allows Service Tax Credit [Read Order]")