![CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Refund-Service-Tax-Long-Term-Lease-Industrial-Land-taxscan.jpg "CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]")
CESTAT allows Refund of Service Tax paid Upfront on Long-Term Lease of Industrial Land [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the refund allowable on the amount of service tax paid...
![Consignment Note sufficient to prove Transportation for CHA: CESTAT confirms Service Tax Demand against Deccan Mining [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Transportation-for-CHA-CESTAT-Service-Tax-Demand-Deccan-Mining-Syndicate-Pvt-Ltd.jpeg "Consignment Note sufficient to prove Transportation for CHA: CESTAT confirms Service Tax Demand against Deccan Mining [Read Order]")
![CESTAT quashes order denying Service Tax refund to Infosys [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Service-Tax-refund-service-tax-refund-Infosys-Taxscan.jpg "CESTAT quashes order denying Service Tax refund to Infosys [Read Order]")
![Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Kolkata-Installing-Fixed-facilities-Business-Support-Services-Service-Tax-CESTAT-Taxscan.jpeg "Activity of Installing Fixed facilities as part of Main Activity would not Constitute Business Support Services, No Service Tax: CESTAT [Read Order]")
![Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Sale-Packed-Food-food-Take-Away-Delivery-Restaurant-Service-Tax-CESTAT-Taxscan.jpg "Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]")
![No Service Tax can be levied on Partner for his role in a Partnership Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Delhi-Service-Tax-levied-Partner-Partnership-Firm-CESTAT-Taxscan.jpg "No Service Tax can be levied on Partner for his role in a Partnership Firm: CESTAT [Read Order]")
Lease of Wagons to Railways can’t be treated as 'Supply of Tangible Goods' as VAT/Sales Tax already paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the activity undertaken by the appellants does not constitute a taxable service of “Supply of Tangible...
![Lease of Wagons to Railways can’t be treated as Supply of Tangible Goods as VAT/Sales Tax already paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Lease-Wagons-Railways-Supply-of-Tangible-Goods-VAT-Sales-Tax-CESTAT-Taxscan.jpg "Lease of Wagons to Railways can’t be treated as Supply of Tangible Goods as VAT/Sales Tax already paid: CESTAT [Read Order]")
Late Receipt of Invoice not attributable to Tax Collecting Authorities: Jharkhand HC refuses Refund of CENVAT Credit [Read Order]
The Jharkhand High Court while refusing the refund of CENVAT Credit has held that the late receipt of invoice is not attributable to tax collecting authorities. The petitioner, M/s Rungta Mines...
![Late Receipt of Invoice not attributable to Tax Collecting Authorities: Jharkhand HC refuses Refund of CENVAT Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Late-receipt-invoice-attributable-tax-collecting-authorities-tax-Jharkhand-High-Court-CENVAT-Credit-Taxscan.jpeg "Late Receipt of Invoice not attributable to Tax Collecting Authorities: Jharkhand HC refuses Refund of CENVAT Credit [Read Order]")
Assessee entitled to Service Tax Refund as element of Service involved in Sale of Food to Passengers subject to passing unjust enrichment test: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that assessee entitled to Service Tax Refund as element of service involved in sale of food to passengers subject...
![Assessee entitled to Service Tax Refund as element of Service involved in Sale of Food to Passengers subject to passing unjust enrichment test: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Service-Tax-Refund-sale-of-food-to-passengers-subject-CESTAT.jpg "Assessee entitled to Service Tax Refund as element of Service involved in Sale of Food to Passengers subject to passing unjust enrichment test: CESTAT [Read Order]")
![Service Tax paid by Mistake shall be treated as Deposit, Eligible for Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Mistake-Deposit-Refund-CESTAT-Service-Tax-paid-Taxscan.jpg "Service Tax paid by Mistake shall be treated as Deposit, Eligible for Refund: CESTAT [Read Order]")
Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax department cannot justify the procedural violation of omission to issue a show-cause notice...
![Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-cestat.jpg "Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]")
No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has held that no Service Tax on flats handed over to existing members of societies without any consideration Once tax...
![No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Flats-Tax-Liability-CESTAT-Taxscan.jpeg "No Service Tax on Flats handed over to Existing Members of Societies without any consideration Once Tax Liability on gross consideration is discharged: CESTAT [Read Order]")