![Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Refund-Taxscan.jpg "Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]")
Refund Claim of Service Tax Mistakenly paid cannot be denied by Invoking Limitation: CESTAT [Read Order]
The Bangalore bench of the CESTAT, last week ruled that limitation cannot be invoked for denying refund of service tax paid by assessee by mistake...
![CESTAT Quashes Rs. 2.72 Cr Demand against Federation of Indian Export Organization [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Federation-of-Indian-Export-Organization.jpg "CESTAT Quashes Rs. 2.72 Cr Demand against Federation of Indian Export Organization [Read Order]")
Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]
The CESTAT, Chandigarh in Mahalaxmi Distilleries v. CCE, Rohtak, held that the data retrieved from the laptop of the Chartered Accountant (CA) cannot be a sole basis for demand against the assesse...
![Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Laptop-of-Chartered-Accountant.jpg "Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]")
Leasing ATMs to Banks would not Attract Service Tax under the Head ‘Banking and Other Financial Services’: CESTAT [Read Order]
The Customs Excise Service Tax Appellate Tribunal (CESTAT) in Diebold Systems Pvt. Ltd v. Commissioner of Service Tax, Chennai, held that leasing of ATMÂ to various Banks not chargeable to Service Tax...
![Leasing ATMs to Banks would not Attract Service Tax under the Head ‘Banking and Other Financial Services’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/ATM-Service-Tax-Taxscan.jpg "Leasing ATMs to Banks would not Attract Service Tax under the Head ‘Banking and Other Financial Services’: CESTAT [Read Order]")
Service Tax Not Leviable on Overriding Commission though It was received in Indian Office of Assessee: CESTAT [Read Order]
In M/s.Transair International Pvt. Ltd v. Commissioner of Service Tax, Chennai, the Chennai CESTAT held that service tax cannot be levied on overriding commission though the amount was received in the...
![Service Tax Not Leviable on Overriding Commission though It was received in Indian Office of Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Service Tax Not Leviable on Overriding Commission though It was received in Indian Office of Assessee: CESTAT [Read Order]")
Sponsorship Service on Sports Events are Equal to Advertisement/ Sales Promotion of Goods: CESTAT allows Cenvat Credit [Read Order]
Ahmedabad CESTAT recently allowed CENVAT Credit on Sponsorship Service of Baroda Marathon finding that sponsorship service sports events are more or less relates to advertisement or sales promotion ...
No Provision for Delay Condonation in Filing Rectification Application under Customs Act: HC directs CESTAT to Rectify the Error [Read Judgment]
A division bench of the Bombay High Court in M/s Allied Fibers Ltd v. Commissioner of Customs & Anr, observed that there is no provision for condonation of delay in filing rectification...
