![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]")
Service Tax Refund claim filed after expiry of Limitation can’t be entertained: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that the Service Tax Refund claim filed after expiry of limitation...
![CESTAT deletes Service Tax on Consignment Agency Services under Clearing and Forwarding Agent Service” allegedly rendered to Tata Steel Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/CESTAT-service-tax-consignment-agency-services-GST-clearing-and-forwarding-agent-service-Tata-Steel-Limited-Taxscan.jpg "CESTAT deletes Service Tax on Consignment Agency Services under Clearing and Forwarding Agent Service” allegedly rendered to Tata Steel Limited [Read Order]")
![No Service Tax applicable on Liquidated Damages, Forfeiture of Earnest Money Deposit and Penalty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Service-Tax-Liquidated-damages-forfeiture-earnest-money-deposit-penalty-CESTAT-Taxscan.jpg "No Service Tax applicable on Liquidated Damages, Forfeiture of Earnest Money Deposit and Penalty: CESTAT [Read Order]")
![9 Provisions of Finance Act, 2020 will be enforced from 1 Jan, 2021: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/12/GST-9-Provisions-of-Finance-Act-CBIC-Taxscan.jpg "9 Provisions of Finance Act, 2020 will be enforced from 1 Jan, 2021: CBIC [Read Notification]")
No Interest u/s 234B can be levied on the assessee-payee on the ground of non-payment of Advance Tax: ITAT
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that no interest under section 234B can be levied on the assessee-payee on the ground of non-payment of advance tax. The appellant, M/s...
Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Explanation 7 to section 9(1)(i) of Income Tax Act is applicable Retrospectively. The appellant, Augustus Capital PTE Ltd. sold...
![Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Indirect-Share-Transfer-Finance-Act-ITAT-Taxscan.jpg "Explanation to Indirect Share Transfer provisions inserted by Finance Act, 2015 applicable retrospectively: ITAT [Read Order]")
Rejection of Application of Declaration under the SVLDR Scheme communicated via email not justified: Bombay High Court [Read Order]
The Bombay High Court held that rejection of the application of declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR) communicated via email was not justified. The...
![Rejection of Application of Declaration under the SVLDR Scheme communicated via email not justified: Bombay High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/SVLDR-Scheme-Bombay-High-Court-Taxscan.jpeg "Rejection of Application of Declaration under the SVLDR Scheme communicated via email not justified: Bombay High Court [Read Order]")
GST: CBIC notifies 10 Nov 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified 10 November, 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable. The Section 39 of the CGST...
![GST: CBIC notifies 10 Nov 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/11/GST-CBIC-amendment-CGST-Act-Taxscan.jpg "GST: CBIC notifies 10 Nov 2020 as a date on which amendment in Section 39 of the CGST Act, 2017 will be applicable [Read Notification]")
Recovery can’t be selectively initiated against one of the Directors only: Delhi High Court [Read Judgment]
The Delhi High Court held that the recovery cannot be selectively initiated against one of the Directors only. The Petitioner, Sanjiv Kumar Mittal is a former Director of assessee-company and is...
![Recovery can’t be selectively initiated against one of the Directors only: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Recovery-Directors-Sanjiv-Kumar-Mittal-Delhi-High-Court-Taxscan.jpg "Recovery can’t be selectively initiated against one of the Directors only: Delhi High Court [Read Judgment]")
Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]
The Customs, Excises, and Service Tax Appellate Tribunal (CESTAT) while granting relief to Interglobe Aviation held that the appellant is entitled to exemption from payment of integrated tax under...
![Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Interglobe-Aviation-exemption-payment-integrated-tax-repaired-parts-aircrafts-CESTAT-Taxscan.jpeg "Interglobe Aviation entitled to exemption from payment of Integrated Tax on re-import of repaired parts or Aircraft into India: CESTAT [Read Order]")
No requirement of Scrip Wise Reporting for day Trading and Short-Term Sale or Purchase of Listed Shares: CBDT
The cap( CBDT ) has clarified that, No requirement of scrip wise reporting for day trading and short-term sale or purchase of listed shares. There was a report in a certain section of media that...
