![Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Delhi-Service-Tax-Refund-Builder-Service-Tax-Refund-Customers-cancellation-Sale-of-Flats-CESTAT-Taxscan.jpg "Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]")
Builder eligible for Service Tax Refund on Refund to Customers on cancellation of Sale of Flats: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the builder shall be eligible to get a refund of...
![Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Authorities-Service-Tax-Liability-CESTAT-taxscan.jpg "Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]")
![Attempted Smuggling of Red Sanders: CESTAT grants Airport Authority of India an Opportunity to file Objection [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Smuggling-Red-Sanders-CESTAT-Airport-Authority-of-India-file-Objection-taxscan.jpg "Attempted Smuggling of Red Sanders: CESTAT grants Airport Authority of India an Opportunity to file Objection [Read Order]")
![SCN issued by DRI would be valid with Retrospective Effect only after enactment of Finance Bill, 2022: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/SCN-DRI-Retrospective-Effect-enactment-Finance-Bill-2022-CESTAT-taxscan.jpg "SCN issued by DRI would be valid with Retrospective Effect only after enactment of Finance Bill, 2022: CESTAT [Read Order]")
![Redemption Fee can’t be imposed for ADD Escaped Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Redemption-Fee-ADD-Escaped-Assessment-CESTAT-Taxscan.jpg "Redemption Fee can’t be imposed for ADD Escaped Assessment: CESTAT [Read Order]")
SSI Benefit cannot be denied since Manufacturer has Right to Use Brand Name of Another and Cleared Goods: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the SSI Benefit cannot be denied to a manufacturer for clearing the goods using another brand name by...
![SSI Benefit cannot be denied since Manufacturer has Right to Use Brand Name of Another and Cleared Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/SSI-Benefit-Manufacturer-Brand-Name-Another-Cleared-Goods-CESTAT-Taxscan.jpg "SSI Benefit cannot be denied since Manufacturer has Right to Use Brand Name of Another and Cleared Goods: CESTAT [Read Order]")
Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the developer is liable to pay service tax on the amount received as rental income on letting out of...
![Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Developer-Service-Tax-Rental-Residential-Flats-Commercial-Spaces-CESTAT.jpg "Developer shall pay Service Tax on Rental Income received from Letting out of Residential Flats and Commercial Spaces: CESTAT [Read Order]")
Relief to Rolex: CESTAT remands matter back to Dept to Reconsider Service Tax Refund Claim [Read Order]
In relief to Rolex Watch Company Private Ltd, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the service tax department to reconsider their refund...
![Relief to Rolex: CESTAT remands matter back to Dept to Reconsider Service Tax Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Rolex-CESTAT-Dept-Service-Tax-Refund-Claim-taxscan.jpg "Relief to Rolex: CESTAT remands matter back to Dept to Reconsider Service Tax Refund Claim [Read Order]")
Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the date of filing of refund claim should be reckoned as the claim of first filing of the refund...
![Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/refund-claim-CESTAT-Taxscan.jpg "Date of Filing of Refund claim should be reckoned as Claim of first filing of Refund claim, not the Date of Filing the Revised Refund Claim: CESTAT [Read Order]")
Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the commission to agents cannot be subject to service tax in the absence of service provider and...
![Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Commission-Agents-CESTAT-Service-Tax-Service-Provider-Taxscan.jpg "Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]")
![Error in mentioning No. of Pieces while filing Bill of Entry can be rectified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Error-Pieces-filing-Bill-of-entry-rectified-CESTAT-taxscan.jpg "Error in mentioning No. of Pieces while filing Bill of Entry can be rectified: CESTAT [Read Order]")
No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that excise duty cannot be leviable on the manufacture of goods bearing brand name since the same was not sold...
![No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Excise-Duty-Manufacture-of-Goods-Brand-Name-Sold-Customers-Manufacturer-CESTAT-taxscan.jpg "No Excise Duty since Manufacture of Goods bearing Brand Name was not Sold by Customers of Manufacturer: CESTAT [Read Order]")