![No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Service-Tax-levied-Liquidated-Damages-Contract-CESTAT-Taxscan.jpg "No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]")
No Service Tax can be levied on Liquidated Damages received under any Contract: CESTAT [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on...
![No Service Tax on Incentive received by Air Travel Agent for using CRS Developer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Air-Travel-Agent-CRS-Developer-CESTAT-Taxscan.jpeg "No Service Tax on Incentive received by Air Travel Agent for using CRS Developer: CESTAT [Read Order]")
![Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Dumb-Document-CESTAT-Income-Tax-Addition-ITAT-Taxscan.jpg "Income Tax Addition based on a ‘Dumb Document’ as declared by CESTAT is not Sustainable: ITAT [Read Order]")
![Service Tax collected But Not Remitted to Government can be disallowed u/s 43B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Income-Tax-Act-ITAT-taxscan.jpg "Service Tax collected But Not Remitted to Government can be disallowed u/s 43B of Income Tax Act: ITAT [Read Order]")
![Interest on Refundable Security Deposit is not Chargeable to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Interest-Refundable-Security-Deposit-is-Service-Tax-CESTAT-taxscan.jpeg "Interest on Refundable Security Deposit is not Chargeable to Service Tax: CESTAT [Read Order]")
![No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Tax-Builder-Construction-Services-Construction-CESTAT-Taxscan.jpeg "No Service Tax on Builder for Construction Services provided prior to 1st July 2010: CESTAT [Read Order]")
Executive Appointed by Foreign / Holding Company is not Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal has held that executive appointed by foreign/holding company is not Manpower Recruitment or Supply Agency Service. The...
![Executive Appointed by Foreign / Holding Company is not Manpower Recruitment or Supply Agency Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Executive-Appointed-Foreign-Holding-Company-Manpower-Recruitment-Supply-Agency-Service-CESTAT-Taxscan.jpg "Executive Appointed by Foreign / Holding Company is not Manpower Recruitment or Supply Agency Service: 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 has held that service recipient has not physically made available any goods to the service provider and holds service,...
![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 by Foreign Service Provider is not Telecommunication Service and not Liable to Service Tax: CESTAT [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service by Foreign Service Provider is not Telecommunication Service and not liable service tax. ...
![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]
The CESTAT, Delhi, on Monday, quashed an order rejecting the refund claim on the ground that appellant has failed to pass the bar of unjust enrichment observing that there is no provision in law...
![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]")