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![‘Service Tax cannot be levied when there is  no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order] ‘Service Tax cannot be levied when there is  no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041279-service-tax-service-tax-cannot-be-levied-flow-of-consideration-taxscan.webp)
‘Service Tax cannot be levied when there is no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax cannot be levied when there is no flow of...



![‘Service Tax cannot be levied when there is  no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order] ‘Service Tax cannot be levied when there is  no flow of Consideration’: CESTAT sets aside Rs. 31.5 lakhs demand on Corporate Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/250x150_2041520-service-tax-cestat-taxscan.webp)
![Mis-declaration to DGFT does not fall within the purview of S. 114AA of the Customs Act: CESTAT [Read Order] Mis-declaration to DGFT does not fall within the purview of S. 114AA of the Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Mis-declaration-to-DGFT-DGFT-114AA-of-the-Customs-Act-CESTAT-Customs-Customs-Excise-and-Service-Tax-Appellate-Tribunal-In-a-recent-ruling-Delhi-Bench-of-CESTAT-SCN-Taxscan.jpg)
