![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]")
No Service Tax can be levied on Partner for his role in a Partnership Firm: CESTAT [Read Order]
The Delhi bench of the CESTAT comprising Judicial Member Mr. Ashok Jindal and Technical Member Mr. C J Mathew held that since the Partner and a...
![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]](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]](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]")
Authorities can’t blame Assessee for its inability to pay Amount determined in Form No.SVLDRS-3: Telangana High Court [Read Order]
The Telangana High Court ruled that the authorities can not blame the assessee for its inability to pay the amount determined in Form No.SVLDRS-3. The petitioner has engaged in the infrastructure...
![Authorities can’t blame Assessee for its inability to pay Amount determined in Form No.SVLDRS-3: Telangana High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Form-No.SVLDRS-3-Telangana-High-Court-Taxscan.jpg "Authorities can’t blame Assessee for its inability to pay Amount determined in Form No.SVLDRS-3: Telangana High Court [Read Order]")
Voluntary Statements recorded before Senior Intelligence Officer cannot constitute pre-show cause notice consultation: Delhi High Court [Read Order]
The Delhi High Court ruled that the “voluntary statements” recorded before the Senior Intelligence Officer cannot constitute pre-show cause notice consultation. The petitioner, M/S Omaxe New...
![Voluntary Statements recorded before Senior Intelligence Officer cannot constitute pre-show cause notice consultation: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Voluntary-Statements-Intelligence-Officer-pre-show-cause-notice-consultation-Delhi-High-Court-Taxscan.jpg "Voluntary Statements recorded before Senior Intelligence Officer cannot constitute pre-show cause notice consultation: Delhi High Court [Read Order]")
Bombay High Court directs Designated Committee to consider declaration afresh as valid declaration under SVLDR Scheme, grant consequential relief [Read Order]
The Bombay High court directed the Designated Committee to consider a fresh declaration and grant the consequential relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SLVDRS). ...
![Bombay High Court directs Designated Committee to consider declaration afresh as valid declaration under SVLDR Scheme, grant consequential relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Bombay-High-Court-SVLDR-Scheme-Taxscan.jpg "Bombay High Court directs Designated Committee to consider declaration afresh as valid declaration under SVLDR Scheme, grant consequential relief [Read Order]")
![Service Tax Refund claim filed after expiry of Limitation can’t be entertained: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Service-Tax-Refund-claim-expiry-of-limitation-CESTAT-taxscan.jpg "Service Tax Refund claim filed after expiry of Limitation can’t be entertained: CESTAT [Read Order]")
![Delhi High Court directs Authority to accept and process the Petitioner’s Form SVLDRS-I [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Delhi-High-Court-Form-SVLDRS-I-Taxscan.jpeg "Delhi High Court directs Authority to accept and process the Petitioner’s Form SVLDRS-I [Read Order]")