{"id":281820,"date":"2023-01-17T17:00:31","date_gmt":"2023-01-17T11:30:31","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=281820"},"modified":"2023-01-27T13:31:52","modified_gmt":"2023-01-27T08:01:52","slug":"service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","title":{"rendered":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder"},"content":{"rendered":"
\n

\n

Customs, Excise and Services Tax Appellate Tribunal (CESTAT),Mumbai<\/span>: While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd. (‘appellant') after the cancellation of two flats booked by the buyers, Ajay Sharma (Judicial Member) held that the Commissioner (Appeals-III), GST and Central Excise, Mumbai (‘Adjudicating Authority') was not justified in denying the refund and allowed the appeal preferred by the appellant.<\/p>\n

The appellant challenged the order passed by the Adjudicating Authority which had rejected its refund claim for the Service Tax amount under Section 11 B<\/a> of the Central Excise Act, 1944<\/a> and Section 83<\/a> of the Finance Act, 1994<\/a> which it had returned to the buyer after the cancellation of bookings of two flats booked by him.. The Adjudicating Authority rejected the refund claim on the grounds that the appellant had not paid any excess Service Tax and that there was no provision for refund of Service Tax.<\/p>\n

The Tribunal stated that Service Tax was to be paid on only those services which were taxable under the statute. For that purpose, rendering services is a pre-condition. Therefore, the Tribunal held that the amount deposited by the appellant with the exchequer would be considered as a ‘deposit' and keeping of the said amount with the department would be violative of Article 265<\/a> of the Constitution of India<\/a>.<\/p>\n

The Tribunal stated that Service Tax, in issue, received by the Authority concerned was not backed by any authority of law.<\/p>\n

The Tribunal stated that since the buyer cancelled the booking of the flat and the appellant duly refunded the booking amount along with the Service Tax, it would be considered equivalent to no booking made resulting into rendering no service after all. While concluding the Order, the Tribunal held that no service had been provided by the appellant as the service contract got terminated and the consideration for service had been returned.<\/p>\n

The Tribunal further held that as per Rule 66E(b), Service Tax Rules, 1994<\/a> in construction service, Service Tax was required to be paid on amount received from buyers towards booking of the flat before the issuance of completion certificate by the competent authority. However, the booking can be cancelled by the buyer at any time before taking the possession of the flat. Once the buyer cancels the booking and the consideration for services had been returned, therefore, the service contract got terminated. Once it is established the no service was provided, then refund of Service Tax for such service becomes admissible.<\/p>\n

The Tribunal therefore, concluded that, the appellant was entitled to a refund, and the appeal was accordingly allowed.<\/p>\n

[Credence Property Developers Pvt. Ltd. v. Commissioner of CGST & Central Excise, 2023 SCC OnLine CESTAT 4<\/a> decided on 05.01.2023<\/span>]<\/p>\n\n

Advocates who appeared in this case :<\/p>\n

For the appellant- Chartered Accountant Anand Desai<\/p>\n

For the respondent- Superintendent S.B.P. Sinha<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":281824,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[8991,6651,29538,54258,2532,3208],"class_list":["post-281820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-appeal","tag-cestat","tag-customs","tag-excise-and-services-tax-appellate-tribunal","tag-Refund","tag-service_tax"],"yoast_head":"\nCancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder | SCC Times<\/title>\n<meta name=\"description\" content=\"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.\" \/>\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\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder\" \/>\n<meta property=\"og:description\" content=\"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/\" \/>\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=\"2023-01-17T11:30:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-27T08:01:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"391\" \/>\n\t<meta property=\"og:image:height\" content=\"311\" \/>\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=\"3 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\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/\",\"name\":\"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg\",\"datePublished\":\"2023-01-17T11:30:31+00:00\",\"dateModified\":\"2023-01-27T08:01:52+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg\",\"width\":391,\"height\":311,\"caption\":\"CESTAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder\"}]},{\"@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":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder | SCC Times","description":"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.","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\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","og_locale":"en_US","og_type":"article","og_title":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder","og_description":"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2023-01-17T11:30:31+00:00","article_modified_time":"2023-01-27T08:01:52+00:00","og_image":[{"width":391,"height":311,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/","name":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg","datePublished":"2023-01-17T11:30:31+00:00","dateModified":"2023-01-27T08:01:52+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"While dealing with the issue whether service tax should be refunded back to Credence Property Developers Pvt. Ltd.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg","width":391,"height":311,"caption":"CESTAT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/17\/service-tax-to-be-refunded-for-cancelled-flat-bookings-legal-research-legal-news-updates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder"}]},{"@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":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-106.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":226226,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/26\/cestat-tribunal-allows-refund-of-unutilised-cenvat-credit-under-rule-5-of-cenvat-credit-rules\/","url_meta":{"origin":281820,"position":0},"title":"CESTAT | Tribunal allows refund of unutilised Cenvat credit under Rule 5\u00a0 of Cenvat Credit Rules","author":"Bhumika Indulia","date":"February 26, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member), allowed an appeal filed challenging the denial of refund of unutilized Cenvat Credit under Rule 5 of the Cenvat Credit Rules, 2004 (CCR). The appellant who was a provider of \u201cBusiness Support Services\u201d had filed an application for\u2026","rel":"","context":"In "Case Briefs"","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":252472,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/10\/service-tax-2\/","url_meta":{"origin":281820,"position":1},"title":"CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers","author":"Editor","date":"August 10, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by the Adjudicating Authority and First Appellate Authority in relation to refund claim in the chit fund business. The appellant engaged in the chit fund business and after the\u2026","rel":"","context":"In "Case Briefs"","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":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":281820,"position":2},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","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":242265,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/15\/cestat-demand-of-service-tax-for-an-extended-period-of-limitation-along-with-interest-dropped-tribunal-allows-appeal\/","url_meta":{"origin":281820,"position":3},"title":"CESTAT | Demand of service tax for an extended period of limitation along with interest dropped; Tribunal allows appeal","author":"Editor","date":"January 15, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the rejection of a refund claim. Initially, the proceedings were initiated against the appellant for non-payment of service tax under reverse charge mechanism for a commission paid to the foreign-based commission\u2026","rel":"","context":"In "Case Briefs"","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":237739,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/20\/cestat-interest-on-delayed-refund-is-payable-under-s-11bb-of-central-excise-act-1944-tribunal-allows-appeal\/","url_meta":{"origin":281820,"position":4},"title":"CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal","author":"Editor","date":"October 20, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by the Commissioner (Appeals) whereby the Commissioner had rejected appeals of the appellant and upheld the order passed by the original authority. Both appeals were taken together since the\u2026","rel":"","context":"In "Case Briefs"","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":254820,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/28\/is-sales-commission-an-admissible-input-service\/","url_meta":{"origin":281820,"position":5},"title":"CESTAT | Is sales commission an admissible input service; is it eligible for cenvat credit? Tribunal answers","author":"Editor","date":"September 28, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the order of the adjudicating authority wherein they had rejected the refund claim on the ground that sales commission is not input service and also on the ground that the appellant\u2026","rel":"","context":"In "Case Briefs"","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":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/281820","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=281820"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/281820\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/281824"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=281820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=281820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=281820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}