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CESTAT set aside demand of service tax on amount received from NHAI on the ground that same is taxable under Business Auxiliary Service (BAS) and held that assessee was not rendering BAS services as alleged....

CESTAT held that assessee had not suppressed any facts and thus, extended period of limitation cannot be invoked and willful suppression of facts is essential to invoke the extended period of limitation...

CESTAT Mumbai, in the case of Konkan Railway Corporation Limited v. Commissioner of Service Tax, ruled that the appellant, being a deemed railway company under the Indian Railways Act, is exempt from service tax liability. Gain insights into the ruling and its implications....

Get insights into the recent CESTAT decision on service tax refund for services consumed outside India. Explore the case of M/s. Aegis Limited vs. Commissioner of Central Excise & ST, Surat-I, where the tribunal ruled that services consumed abroad are beyond the scope of service tax, warranting a refund of erroneously paid taxes....

SC held that neither is there any compulsion to levy development fee nor is collection conditional upon its deposit in government treasury....

Discover the CESTAT, Chennai ruling on Service Tax liability for liquidated damages. Explore the case of M/s. Bharat Heavy Electricals Limited and understand why recovery of damages is not considered a taxable service. Stay informed on GST implications with insights from circular no. 178/10/2022-GST....

Projects executed prior to June 01, 2007, which were in the nature of composite works contract, could not be brought within the fold of commercial or industrial construction service or CC services and for the period post June 01, 2007, the liability to pay Service Tax could be fastened under CC services only if the activities were in the ...

Get insights into passing the Social Auditor Exam with flying colors. Tips include understanding concepts, practicing questions, and handling case studies. Learn how to prepare effectively for this NISM exam with a step-by-step guide....

Playing cricket is the primary reason for which IPL was formed and promotional activities are ancillary to the main purpose that of playing cricket....

SC held that the activity of digital offset and offset printing amounts to manufacture and same is classifiable under heading chapter 4911 of Central Excise Tariff....