![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]")
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...
![‘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]](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]](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]")
Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the commission to agents cannot be subject to service tax in the absence of service provider and...
![Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Commission-Agents-CESTAT-Service-Tax-Service-Provider-Taxscan.jpg "Commission to Agents not subject to Service Tax in the absence of Service Provider and Consideration: CESTAT [Read Order]")
'Software Maintenance Services' are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the software maintenance services shall not be covered within the definition of “Business Auxiliary...
![Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Software-Maintenance-Services-ambit-of-BAS-2007-Amendment-CESTAT.jpg "Software Maintenance Services are Outside the ambit of BAS till 2007 Amendment: CESTAT [Read Order]")
![CESTAT allows Refund of Service Tax paid on Liquor License fee to Govt [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/CESTAT-Refund-Service-Tax-paid-Liquor-License-fee-Govt-taxscan.jpg "CESTAT allows Refund of Service Tax paid on Liquor License fee to Govt [Read Order]")
Lease of Wagons to Railways can’t be treated as 'Supply of Tangible Goods' as VAT/Sales Tax already paid: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore bench has held that the activity undertaken by the appellants does not constitute a taxable service of “Supply of Tangible...
![Lease of Wagons to Railways can’t be treated as Supply of Tangible Goods as VAT/Sales Tax already paid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Lease-Wagons-Railways-Supply-of-Tangible-Goods-VAT-Sales-Tax-CESTAT-Taxscan.jpg "Lease of Wagons to Railways can’t be treated as Supply of Tangible Goods as VAT/Sales Tax already paid: CESTAT [Read Order]")