{"id":239323,"date":"2020-11-18T17:00:55","date_gmt":"2020-11-18T11:30:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=239323"},"modified":"2020-11-27T10:23:04","modified_gmt":"2020-11-27T04:53:04","slug":"ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","title":{"rendered":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Kerala High Court: <\/strong>Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of the amounts refunded, <em>\u201c(\u2026)since as of now the levy of service tax on the payment in lieu of foreign agency commission will not be leviable as &#8216;Business Auxiliary service&#8217; prior to 18-04-2006\u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>\u00a0<\/strong><strong>Background<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The appellant is a processor and exporter of seafood. The controversy herein is with respect to the refund of service tax paid by the appellant for services rendered prior to 18-04-2006 when service tax on foreign agency commission was not leviable. The appellant had paid tax without any reluctance or objection. Later, the High Court of Bombay in <em>Indian National Ship Owners Association v. Union of India<\/em><strong><em>, <\/em><\/strong>2009 (13) STR 235 (Bom) held that service recipient in India is liable to service tax for payments in lieu of service received from abroad only from 18-04-2006 after Section 66A was incorporated in the Finance Act, 1994. The Supreme Court upheld the judgment of the High Court of Bombay on 14-12-2009, within eight months of which application for refund was filed by the appellant before the original authority. The original authority allowed the claim against which a review was filed, which was rejected. Later, in the first appeal, the refund order was set aside against which the aggrieved party approached CESTAT, which finally ended concurring with the decision of setting aside the order of directing refund.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>\u00a0<\/strong><strong>Issues<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">(a) Whether the Appellate Tribunal was right in setting aside the order passed by the Deputy Commissioner in refunding the amount collected illegally by the department?<\/p>\n<p style=\"text-align: justify;\">(b) When service tax on foreign agency commission came into force only on 18-04-2006 by the introduction of Section 66A in the Finance Act, 1994, whether the Tribunal erred in setting aside the order of refund on the ground of limitation in submitting the application for refund?<\/p>\n<p style=\"text-align: justify;\">(c) When the amount collected by the department does not have the colour of legality, whether Section 11B of the Central Excise Act, 1944 is attracted so as to refuse the claim of refund made by the assessee?<\/p>\n<p style=\"text-align: justify;\">(d) Whether the impugned order is against the mandate of Article 265 of the Constitution of India?<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><span style=\"color: #008000;\"><strong>Contentions<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Counsel for the Appellant, placed reliance on the decision of the present Court in CE Appeal no. 14 of 2018, decided on 03-09-2018, <em>VP Khader v. The Commissioner for Central Excise, Service Tax and Customs<\/em><strong><em>, <\/em><\/strong>so to submit that the payments were made by mistake in law and hence the same has to be refunded even if the application is not filed within the time provided.<\/p>\n<p style=\"text-align: justify;\">Standing Counsel, Sri Ramavarma Reghunathan Thamburan for Central Board of Excise and customs relied on the decision of Supreme Court in <em>Mafatlal Industries Ltd<\/em>. <em>v<\/em>. <em>Union of India<\/em>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/No7YNavc\">(1997) 5 SCC 536<\/a> and a decision of this Court reported in <em>Southern Surface Finishers v. Assistant Commissioner of Central Excise,<\/em> 2019 KHC 47.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>Observations<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The present Court considered the Supreme Court decision in <em>Southern Surface Finishers, <\/em>wherein it was found that, <em>\u201c(\u2026) the mistake if committed by the assessee, whether it be on law or facts; the remedy would be only under the statute.\u201d <\/em>The Court elaborating upon the same view, said, <em>\u201cIf that be so, the questions of law have to be answered in favour of the Revenue and against the assessee. But, however, we notice that the amounts have been refunded to the assessee as per the order of the original authority. In such circumstances, the Revenue would have to recover the amounts from the assessee, in which event we would be directing recovery of an amount which cannot be treated as tax due under Article 265 of the Constitution of India.\u201d <\/em><\/p>\n<p style=\"text-align: justify;\">Further, the Court took notice of the decision in <em>CIT, Madras v. P Firm Muar<\/em><strong><em>, <\/em><\/strong><a href=\"http:\/\/www.scconline.com\/DocumentLink\/3ine5a1L\">AIR 1965 SC 1216<\/a>, wherein it was held, <em>\u201cIf a particular income is not taxable under the Income Tax Act, it cannot be taxed on the basis of estoppel or any other equitable doctrine. <strong>Equity is out of place in tax law; a particular income is either exigible to tax under the taxing statute or it is not. If it is not, the Income-tax Officer has no power to impose tax on the said income<\/strong>\u201d. <\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #008000;\"><strong>\u00a0<\/strong><strong>Decision<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">Disposing of the present appeal, the Court said, <em>\u201cIn such circumstances, though we answer the question of law in favour of the Revenue, we find the Revenue to be incapable of recovery of the amounts refunded as tax due.\u201d <\/em>[Uniroyal Marine Exports v. CCE,\u00a0<a href=\"http:\/\/www.scconline.com\/DocumentLink\/QiIVFCNN\"> <b>2020 SCC OnLine Ker 5175<\/b><\/a>, decided on 17-11-2020]<\/p>\n<hr \/>\n<p><span style=\"color: #008000;\">Sakshi Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court: Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of <\/p>\n","protected":false},"author":67011,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[44113,2592,29785,44114,44115],"class_list":["post-239323","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-equitable-doctrine","tag-Income_Tax","tag-law","tag-section-66a-finance-act","tag-tax-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act\" \/>\n<meta property=\"og:description\" content=\"Kerala High Court: Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-18T11:30:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-11-27T04:53:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/\",\"name\":\"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2020-11-18T11:30:55+00:00\",\"dateModified\":\"2020-11-27T04:53:04+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","og_locale":"en_US","og_type":"article","og_title":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act","og_description":"Kerala High Court: Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of","og_url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2020-11-18T11:30:55+00:00","article_modified_time":"2020-11-27T04:53:04+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/03\/KeralaHC-e1521442636157.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/","name":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2020-11-18T11:30:55+00:00","dateModified":"2020-11-27T04:53:04+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/18\/ker-hc-if-a-particular-income-is-not-taxable-under-the-income-tax-act-it-cannot-be-taxed-on-the-basis-of-estoppel-or-any-other-equitable-doctrine-court-reiterates-principles-for-recovery-under-inc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Ker HC | If a particular income is not taxable under Income Tax Act, it cannot be taxed on basis of estoppel or any other equitable doctrine; Court reiterates principles for recovery under Income Tax Act"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":254091,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/13\/demand-of-service-tax\/","url_meta":{"origin":239323,"position":0},"title":"CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains","author":"Editor","date":"September 13, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of service tax and imposition of penalties. Counsel for the appellant pointed out that there were two issues involved. First issue related to the payment of service on the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":338151,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/12\/30\/mark-up-earned-by-purchasing-selling-cargo-space-from-shipping-lines-not-liable-to-service-tax-cestat\/","url_meta":{"origin":239323,"position":1},"title":"Mark-up earned by purchasing &amp; selling cargo space from shipping lines not liable to service tax: CESTAT","author":"Editor","date":"December 30, 2024","format":false,"excerpt":"The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line\/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as \u201cintermediary\u201d.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":282072,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/20\/respective-assesses-not-liable-to-pay-surcharge-under-proviso-section-113-and-persons-other-than-searched-persons-liable-to-pay-interest-late-filing-return-under-section-158-bc-in-absence-of-notice-le\/","url_meta":{"origin":239323,"position":2},"title":"Supreme Court settles the dispute with respect to levy of interest and surcharge for belatedly filing Income Tax Return","author":"Editor","date":"January 20, 2023","format":false,"excerpt":"Supreme Court noted that the \u2018interest' only follows the \u2018principal', therefore, the \u2018principal' being the payable tax, resulted into no liability to pay the tax along with return. Consequently, held that there is no liability to pay interest if there was no liability to pay the tax.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-144.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":374207,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/30\/service-tax-not-leviable-on-data-hosting-services-cestat\/","url_meta":{"origin":239323,"position":3},"title":"Service Tax not leviable on data hosting services; Amazon Internet Services Pvt. Ltd. not an &#8216;intermediary&#8217;: CESTAT","author":"Bharti","date":"January 30, 2026","format":false,"excerpt":"\u201cThe place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service Tax not leviable on data hosting services","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/Service-Tax-not-leviable-on-data-hosting-services.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361671,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/25\/service-tax-cannot-be-confirmed-without-evidence-cestat\/","url_meta":{"origin":239323,"position":4},"title":"\u2018Mechanical reliance on income tax data impermissible\u2019: CESTAT sets aside service tax demand confirmed without corroborative evidence","author":"Bharti","date":"September 25, 2025","format":false,"excerpt":"\u201cMere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax cannot be confirmed without evidence","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":320635,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/23\/existence-of-mens-rea-is-essential-requirement-for-conviction-under-section-276cc-of-income-tax-act-rajasthan-high-court-scc-times\/","url_meta":{"origin":239323,"position":5},"title":"Existence of \u2018Mens Rea\u2019 is essential requirement for conviction under Section 276CC of Income Tax Act: Rajasthan High Court","author":"Ritu","date":"April 23, 2024","format":false,"excerpt":"Rajasthan High Court held that the Income Tax Department failed to prove that there was \u2018Mens Rea\u2019, i.e., willful attempt to evade any tax, penalty or interest chargeable on part of the respondent.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Rajasthan High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Rajasthan-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239323","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=239323"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/239323\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=239323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=239323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=239323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}