![Assessee couldn’t avail Benefit of Service Tax Amnesty Scheme due to Covid-19: Delhi HC asks Govt to consider Extension of Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-Service-Tax-Amnesty-Scheme-Covid-19-Delhi-HC-Govt-Extension-Scheme-Taxscan.jpg "Assessee couldn’t avail Benefit of Service Tax Amnesty Scheme due to Covid-19: Delhi HC asks Govt to consider Extension of Scheme [Read Order]")
Assessee couldn’t avail Benefit of Service Tax Amnesty Scheme due to Covid-19: Delhi HC asks Govt to consider Extension of Scheme [Read Order]
A division bench of the Delhi High Court comprising Mr. Justice Rajiv Shakdher and Ms. Justice Poonam A. Bamba while considering a petition to extend...
![Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-levied-total-receipt-falling-threshold-limit-penalty-Finance-Act-CESTAT-Taxscan.jpeg "Service Tax cannot be levied for Total Receipt falling below Threshold limit of 10 Lakh, No penalty under Finance Act: CESTAT [Read Order]")
![Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Goods-Importer-Legally-Prohibited-CESTAT-Penalty-Taxscan.jpeg "Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty [Read Order]")
![No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Builder-Construction-Services-Construction-CESTAT-Taxscan.jpeg "No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]")
![Executive Appointed by Foreign / Holding Company is not Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Executive-Appointed-Foreign-Holding-Company-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Taxscan.jpg "Executive Appointed by Foreign / Holding Company is not Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]")
Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal has held that service recipient has not physically made available any goods to the service provider and holds service,...
![Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-Service-Provider-CESTAT-service-Export-of-Service-Service-Tax-Taxscan.jpeg "Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service by Foreign Service Provider is not Telecommunication Service and not liable service tax. ...
![Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Foreign-Service-Provider-Telecommunication-Service-Not-Liable-Service-Tax-CESTAT-Taxscan.jpeg "Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]")
Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has held that third party records cannot form the basis of clandestine removal, unless corroborated by independent evidence. ...
![Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Third-Party-Clandestine-Removal-Independent-Evidence-CESTAT-Taxscan.jpeg "Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]")
No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]
The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law...
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")
Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]
The CESTAT, Kolkata bench has held that since the sale and manufacture are inter-connected, the cenvat credit is available on the amount of sales commission. The Appellant is engaged in the...
![Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-and-Manufacture-Inter-Connected-Manufacturer-eligible-avail-Cenvat-Credit-on-Sales-Commission-CESTAT-Taxscan.jpeg "Sale and Manufacture are Inter-Connected: Manufacturer eligible to avail Cenvat Credit on Sales Commission, rules CESTAT [Read Order]")
![Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Declaration-Scheme-Service-Tax-Income-declared-IDS-CESTAT-Taxscan.jpeg "Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]")
![No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-Electricity-Charges-Reimbursed-Service-CESTAT-Taxscan.jpg "No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]")