![Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Waiver-Pre-Deposit-Filing-Appeal-Destroy-Legislative-Intent-Kerala-High-Court-Taxscan.jpg "Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]")
Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]
The Kerala High Court has held that waiver of pre-deposit u/s 35F for filing appeal would destroy the legislative intent. The Petitioner is a...
![CESTAT quashes order denying Service Tax refund to Infosys [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/CESTAT-Service-Tax-refund-service-tax-refund-Infosys-Taxscan.jpg "CESTAT quashes order denying Service Tax refund to Infosys [Read Order]")
![Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Warranty-Services-Free-of-Cost-Warranty-Period-Third-Parties-CESTAT-Taxscan-.jpeg "Cenvat Credit cannot be denied for Warranty Services provided Free of Cost during Warranty Period through Third Parties: CESTAT [Read Order]")
![Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Service-Tax-Demand-service-tax-Statement-Income-Tax-Act-section-132-CESTAT-Taxscan.jpg "Service Tax Demand cannot be based on Statement recorded u/s 132 of Income Tax Act: CESTAT [Read Order]")
![Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Cenvat-Credit-Service-Tax-paid-service-tax-Transportation-Natural-Gas-Pipeline-CESTAT-Adani-Energy-Ltd-Taxscan.jpg "Cenvat Credit allowable on Service Tax paid for Transportation of Natural Gas through Pipeline: CESTAT grants Relief to Adani Energy Ltd [Read Order]")
Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]
The Dehradun Bench of ITAT has held that interest on income tax refund received by a foreign enterprise is not effectively connected to its Permanent Establishment in India and therefore it cannot be...
![Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Company-Interest-On-Income-Tax-Refund-DTAA-ITAT-TAXSCAN.jpg "Foreign Company not Taxable in India for Interest on Income Tax Refund not Connected to PE Under DTAA: ITAT [Read Order]")
‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]
The Madras High Court has allowed the Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under the Goods and Services Tax ( GST ) regime. The petitioners are...
![‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/Doctrine-of-Necessity-Madras-High-Court-Service-Tax-RCM-Transitional-Credit-GST-Taxscan.jpeg "‘Doctrine of Necessity’: Madras High Court allows Credit of Service Tax Paid under RCM which could not be availed as Transitional Credit under GST [Read Judgment]")
Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the activity of sale of packed food which is sold as take away either on the counter of the restaurant...
![Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Sale-Packed-Food-food-Take-Away-Delivery-Restaurant-Service-Tax-CESTAT-Taxscan.jpg "Sale of Packed Food for Take Away/Delivery by Restaurant doesn’t attract Service Tax: CESTAT [Read Order]")
'Works Contract Service' u/s 65(105)(zzza) of Finance Act, 1994 does not include Works Contract towards Winding of Motor: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the “works contract service” under Section 65 (105) (zzza) of the Finance Act, 1994 does not include works...
![Works Contract Service u/s 65(105)(zzza) of Finance Act, 1994 does not include Works Contract towards Winding of Motor: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Works-Contract-Service-under-Section-65-105-Finance-Act-Works-Contract-Winding-of-Motor-CESTAT-Taxscan.jpeg "Works Contract Service u/s 65(105)(zzza) of Finance Act, 1994 does not include Works Contract towards Winding of Motor: CESTAT [Read Order]")
![Amount Deposited in the Absence of Requisite SCN is liable to be Refunded: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amount-Deposit-Requisite-SCN-Refunded-CESTAT-taxscan.jpg "Amount Deposited in the Absence of Requisite SCN is liable to be Refunded: CESTAT [Read Order]")
Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]
The CESTAT, Kolkata bench, last week held that the figures shown to the income tax authorities cannot be used to determine the service tax liability. The appellants,M/s Luit Developers Private...
![Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Authorities-Service-Tax-Liability-CESTAT-taxscan.jpg "Figures Shown to Income Tax Authorities cannot be used to determine Service Tax Liability: CESTAT [Read Order]")