![VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/VAT-Service-Tax-CESTAT-Transaction-Service-Tax-levied-Value-Added-Tax-TAXSCAN.jpg "VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]")
VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that value added tax (VAT) and service tax cannot be...
![‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Trading-Activity-CENVAT-Credit-Rules-CENVAT-Credit-CESTAT-Exempted-Service-Taxscan.jpg "‘Trading Activity’ is Considered as an Exempted Service only from 1.04.2011 after Adding Explanation to Rule 2(e) of CENVAT Credit Rules: CESTAT [Read Order]")
![CENVAT Credit Allowable Even If Premises of Service Exported are Not Registered u/r 5 of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CENVAT-Credit-CENVAT-Credit-Allowable-Even-If-Premises-of-Service-Exported-are-Not-Registered-Service-Exported-Service-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "CENVAT Credit Allowable Even If Premises of Service Exported are Not Registered u/r 5 of CENVAT Credit Rules: CESTAT [Read Order]")
![Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-for-Refund-Tax-Mistake-of-Service-Tax-Law-Central-Excise-Act-CESTAT-Taxscan.jpg "Claim for Refund, even where Tax has been Paid under Mistake of Service Tax Law to be Decided upon u/s 11B of Central Excise Act: CESTAT [Read Order]")
No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no unjust enrichment when the refund was advance paid as per sub rule (1a) of rule 6 of service tax...
![No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Service-Tax-Rules-CESTAT-directs-Issue-Refund-Cheque-CESTAT-TAXSCAN.jpg "No Unjust Enrichment when Refund was Advance Paid as per Sub rule (1A) of Rule 6 of Service Tax Rules: CESTAT directs to Issue Refund Cheque [Read Order]")
CESTAT quashes Service Tax Demand on Concession Agreement for Development of Karaikal Port Project to Develop Port on BOT basis [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on the Concession Agreement for the Development of the Karaikal Port Project to...
![CESTAT quashes Service Tax Demand on Concession Agreement for Development of Karaikal Port Project to Develop Port on BOT basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Service-Tax-Demand-on-Concession-Agreement-CESTAT-Service-Tax-Demand-Service-Tax-Concession-Agreement-for-Development-of-Karaikal-Port-Project-Taxscan.jpg "CESTAT quashes Service Tax Demand on Concession Agreement for Development of Karaikal Port Project to Develop Port on BOT basis [Read Order]")
SVLDRS Scheme Applicable to Taxpayers against whom Investigation by Service Tax Dept is pending: Delhi HC [Read Order]
The Delhi High Court recently held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) is applicable to taxpayers against whom investigation by the Service Tax Department is...
![SVLDRS Scheme Applicable to Taxpayers against whom Investigation by Service Tax Dept is pending: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/SVLDRS-Scheme-SVLDRS-Scheme-Applicable-to-Taxpayers-Investigation-Service-Tax-Department-Service-Tax-pending-Delhi-High-Court-taxscan.jpg "SVLDRS Scheme Applicable to Taxpayers against whom Investigation by Service Tax Dept is pending: Delhi HC [Read Order]")
Mere Availment of CENVAT Credit without Utilisation will Attract Interest at an Appropriate Rate: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), held that mere availment of CENVAT Credit without its utilisation will attract interest at an appropriate rate. ...
![Mere Availment of CENVAT Credit without Utilisation will Attract Interest at an Appropriate Rate: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Mere-Availment-of-CENVAT-Credit-Availment-of-CENVAT-Credit-Availment-of-CENVAT-Credit-without-Utilisation-Attract-Interest-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Mere Availment of CENVAT Credit without Utilisation will Attract Interest at an Appropriate Rate: CESTAT [Read Order]")
Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]
The Bombay High Court, has recently, in a writ petition filed before it, while ruling that the benefit of Amnesty Scheme cannot be denied, held that the failure to adjust interest paid by NCPA is...
![Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Failure-to-Adjust-Interest-NCPA-Benefit-of-Amnesty-Scheme-Amnesty-Scheme-Bombay-Highcourt-taxscan.jpg "Failure to Adjust Interest Paid by NCPA is Hyper-Technical: Benefit of Amnesty Scheme cannot be Denied, rules Bombay HC [Read Order]")
Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]
A division bench of the Gujarat High Court has held that the benefit of the amnesty scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied to the assessee when the attempt to...
![Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-Online-Technical-Issues-Gujarat-HC-TAXSCAN.jpeg "Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]")
Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]
The CESTAT, Ahmedabad bench, while dismissing an appeal by the service tax department against Adani Power Ltd., has allowed refund of service tax paid on the services utilized in SEZ for authorized...
![Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Adani-Power-Ltd-CESTAT-Refund-Service-Tax-paid-Service-tax-SEZ-Authorized-Operations-Taxscan.jpg "Relief to Adani Power Ltd: CESTAT allows Refund of Service Tax paid on Services utilized in SEZ for Authorized Operations [Read Order]")