![Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-Service-Provider-CESTAT-service-Export-of-Service-Service-Tax-Taxscan.jpeg "Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
Service Recipient not Physically made Available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal has held that service recipient has not physically made available any...
![Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Foreign-Service-Provider-Telecommunication-Service-Not-Liable-Service-Tax-CESTAT-Taxscan.jpeg "Service by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]")
![No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Provision-in-Law-Refund-of-Penalty-CESTAT-Rejecting-Refund-Unjust-Enrichment-Taxscan.jpeg "No Provision in Law regarding Refund of Penalty: CESTAT quashes Order Rejecting Refund on ground of Failure to Pass the Bar of Unjust Enrichment [Read Order]")
![Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Declaration-Scheme-Service-Tax-Income-declared-IDS-CESTAT-Taxscan.jpeg "Service Tax cannot be Levied merely based on Income declared under IDS: CESTAT [Read Order]")
![No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-Electricity-Charges-Reimbursed-Service-CESTAT-Taxscan.jpg "No Service Tax on Electricity Charges Reimbursed to Service Provider: CESTAT [Read Order]")
Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made available any goods to the service provider and holds...
![Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-CESTAT-export-Service-Tax-taxscan.jpeg "Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")
![Service Tax cannot be levied on Liquor License Fee paid to State Govt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Liquor-License-Fee-State-Govt-CESTAT-Taxscan.jpg "Service Tax cannot be levied on Liquor License Fee paid to State Govt: CESTAT [Read Order]")
![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]")
Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT [Read Order]
The Mumbai bench of the CESTAT has held that Lehman Brothers Securities Pvt Ltd, is entitled for the refund claim of Service Tax paid by them ‘under protest’ under Reverse Charge Mechanism for the...
![Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Refund-Lehman-Brothers-Securities-Service-Tax-Legal-Consultancy-Services-Closure-CESTAT-Taxscan.jpeg "Lehman Brothers Securities eligible for Refund of Service Tax paid for Legal Consultancy Services received during Closure: CESTAT [Read Order]")
![No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Toll-Collection-behalf-NHAI-CESTAT-Taxscan.jpg "No Service Tax on Toll Collection on behalf of NHAI: CESTAT [Read Order]")
No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]
While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide...
![No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Malafide-Intention-Cenvat-Credit-Rent-a-Cab-service-CESTAT-deletes-Penalty-Taxscan.jpg "No Malafide Intention on taking Cenvat Credit on ‘Rent-a-Cab’ Service’: CESTAT deletes Penalty [Read Order]")
Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]
The CESTAT, Delhi bench has held that the place of removal for the purpose of availaingcenvatcrediot on outward transport is the premises of the buyer under the amended provision in Rule 2(l) of the...
![Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Premises-Buyer-Cenvat-Credit-Outward-Transport-taxscan.jpeg "Place of Removal is Premises of the Buyer to avail Cenvat Credit on Outward Transport: CESTAT [Read Order]")