TaxCorp Service Tax

Service Tax Highlights

27-09-2024 (2024) TaxCorp(ST) 41328 (SC)

Supreme Court Upholds Sikkim High Court's Ruling, Preserving Assessee's Service Tax Compliance in Future Gaming Case - Based on the Supreme Court's ruling, it is imperative for assessees in the service sector to prioritize compliance with registration and payment of service tax expectations. Proactive adherence not only secures their legal standing but also mitigates the risks of contentious litigation. Taxpayers should ensure to remain updated on legal interpretations and consistently engage in best practices related to tax obligations, safeguarding their compliance amidst evolving legal frameworks.

27-09-2024 (2024) TaxCorp(ST) 41327 (CESTAT-CHANDIGARH)

Legal Crux of CESTAT Chandigarh Decision on Service Tax Liability: Adda Fees, Manpower Recruitment, and Limitations - The decision rendered by the CESTAT highlights significant procedural deficiencies in enforcing service tax liabilities. The tribunal’s emphasis on the necessity of substantial evidence and adherence to principles of natural justice establishes critical operational guidelines moving forward. It is imperative that the Department ensures comprehensive documentation and a structured dialogue with tax assessees while verifying service tax obligations, especially when challenging entities with potentially legitimate uncertainties regarding tax application.

27-09-2024 (2024) TaxCorp(ST) 41326 (CESTAT-AHMEDABAD)

Court Declares Double Recovery of Service Tax Unlawful: Appellant Exonerated - The decision reaffirmed the legal principle that service tax cannot be collected twice for the same service rendered, ensuring that service recipients are not unfairly burdened. Therefore, assessees receiving services under the reverse charge mechanism should maintain meticulous records of service tax payments made by service providers to safeguard against incorrect tax demands.

13-09-2024 (2024) TaxCorp(ST) 41325 (SC)

SC Dismisses Civil Appeal: Software Activation Charges Classified as Sale of Goods, Not Service - This ruling underscores the necessity for taxpayers to thoroughly understand the nature of their transactions and classify their income correctly to avoid potential tax liabilities. Businesses should contemplate revisiting their accounting practices in conjunction with tax treatments in order to ensure compliance with the latest interpretations of tax laws.

27-09-2024 (2024) TaxCorp(ST) 41324 (CESTAT-AHMEDABAD)

CESTAT Rules on Service Tax Applicability: Rent Paid to Directors' Personal Holdings Exempted - This decision from CESTAT clarifies the demarcation between personal transactions and those conducted in a fiduciary capacity as directors. Thus, enterprises should take actionable steps to ensure that when entering leases with directors, clear documentation and understandings are established that delineate personal dealings from directorial responsibilities. By doing so, companies can effectively shield themselves from undue service tax liabilities while complying with statutory requirements.

27-09-2024 (2024) TaxCorp(ST) 41323 (CESTAT-AHMEDABAD)

Legal Crux of CESTAT Ahmedabad Ruling: Appeal Remanded for Reassessment of Service Tax Classification - The CESTAT's decision to remand the matter emphasizes the necessity for competent and just consideration of all pertinent evidence in tax matters. It provides actionable guidance for similar cases to ensure that authorities do not dismiss valid exemption claims based solely on procedural shortcomings without adequate consideration of circumstantial factors. Taxpayers should maintain comprehensive documentation and be proactive in responding to inquiries or records requests from tax authorities to fortify their positions in disputes.

27-09-2024 (2024) TaxCorp(ST) 41322 (CESTAT-KOLKATA)

CESTAT Kolkata Reverses Service Tax Demands: Export Oriented Undertaking Prevails on Database Charges, Legal Services, and Reimbursement Claims - The judgment underscores the necessity for revenue authorities to base Service Tax demands on well-defined evidence and classification. This ruling provides a clear precedent on the limitations surrounding Service Tax applications to export-oriented businesses and related services. Therefore, businesses operating in the realm of export undertakings should maintain proper documentation and engage in due diligence to mitigate risks associated with Service Tax assessments, especially regarding service classifications and payments.

27-09-2024 (2024) TaxCorp(ST) 41321 (CESTAT-KOLKATA)

CESTAT Kolkata Rules in Favor of Appellant: Validates Composition Scheme Implementation and Rejection of Excess Tax Demands - In light of this ruling, taxpayers should actively ensure compliance with service tax payment regulations, opting for procedures that ensure clarity during service delivery and billing. It is advisable for assessees to maintain accurate, detailed reconciliation reports and well-documented input service records to mitigate against unnecessary demands and potential penalties. Regular audits and adherence to documented guidelines would fortify against future disputes.

26-09-2024 (2024) TaxCorp(ST) 41320 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Affirms Exemption of Service Tax on Low Rent Amount under Notification 33/2012-ST - The CESTAT's ruling underscores the necessity for careful assessment of exemption notifications based on threshold criteria and the conditions that relate to Cenvat Credit in the context of relevant service classifications. This decision certifies that if the annual rental income is below Rs. 10,00,000/- and Cenvat Credits are not availed in conjunction with those services, exemption under Notification No. 33/2012-ST firmly applies, providing actionable insights on avoiding unnecessary taxation burdens in similar circumstances.

25-09-2024 (2024) TaxCorp(ST) 41319 (CESTAT-NEW DELHI)

CESTAT Ruling Clarifies Service Tax Liability for Air Travel Agents: Commission Paid by Airlines Not Subject to Service Tax - The CESTAT ruling highlighted the critical elements dictating service tax applicability and the nature of relationships in service delivery. With both substantive legal foundations and clarifications from governing sections of the Finance Act, the ruling allows for actionable insights into the tax obligations of air travel agents. Companies should ensure that their service contracts specifically delineate the tax implications and recipients of paid commissions.

24-09-2024 (2024) TaxCorp(ST) 41318 (CESTAT-KOLKATA)

Service Tax Liability Related to Electricity Transmission Activities Resolved - As the appellant have already paid the entire amount of Service Tax, along with interest, and 25% of the penalty imposed under Section 78 of the Finance Act, 1994, in these circumstances, the proceedings against the appellants are to be closed. Accordingly, the penalties imposed on the appellant under Section 77 of the Finance Act, 1994 and the co-appellant under Section 78(1) of the Finance Act, 1994 are set aside.

26-09-2024 (2024) TaxCorp(ST) 41317 (CESTAT-AHMEDABAD)

Commission Paid to Directors Not Subject to Service Tax: CESTAT Ahmedabad Rules on Reverse Charge Mechanism - In light of the comprehensive legal interpretations drawn from Section 65B(44)(b) of the Finance Act, 1994, and the implications of the CBEC circular, CESTAT Ahmedabad has decisively ruled that the commission paid to Directors of a Company cannot be subjected to service tax. This landmark ruling indicates that companies must continue to classify payments to Directors, as salary or compensation for services rendered during employment, thereby avoiding potential disputes regarding service tax liabilities.

26-09-2024 (2024) TaxCorp(ST) 41316 (CESTAT-KOLKATA)

Legal Fracas Over CENVAT Credit: CESTAT Kolkata Rules on Service Tax Short Payments Span 2014-2017 - This ruling underscores an essential takeaway for assessees navigating the intricacies of Service Tax compliance: the necessity for diligent record-keeping and clear communication with revenue authorities post any amendments in taxability status is paramount. It becomes apparent that the responsibility for timely scrutiny and identification of tax obligations largely lies with the revenue body; failure in this duty can fortify an assessee's stance against unwarranted demands.

25-09-2024 (2024) TaxCorp(ST) 41315 (CESTAT-ALLAHABAD)

Legal Ruling on Service Tax Liability and Penalties Confirmed by CESTAT Allahabad - The Tribunal's ruling elucidates the necessity for thorough documentation concerning service delivery expenses and compliance with statutory filing requirements. The failure to furnish robust evidence to support operational claims undermined the appellant’s positions. Consequently, it can be actionable for future service providers to carefully maintain records validating their income and expenditures in order to substantiate their service tax returns and clarify their standing against disallowance of claimed amounts. Moreover, timely and accurate tax return filings are crucial to mitigate liabilities arising from late fees.

25-09-2024 (2024) TaxCorp(ST) 41314 (CESTAT-CHANDIGARH)

CESTAT Rules Photography Services as Manufacturing, Exempt from Service Tax - The ruling from the CESTAT Chandigarh clarifies that operators in the photography and stationery printing domains should analyze their business activities comprehensively under the lens of manufacturing definitions in order to ascertain liability for service tax. Entities engaged in similar undertakings should ensure they categorize their operations correctly to reinforce their exemption status under the provisions of the Central Excise Act and related notifications.

23-09-2024 (2024) TaxCorp(ST) 41313 (CESTAT-CHANDIGARH)

Short Payment of Service Tax Reaffirmed: CESTAT Chandigarh Ruling on GTA Service Exemption - The CESTAT Chandigarh’s decision strongly underscores the necessity for the tax authorities to adhere strictly to legally established criteria and properly substantiate their claims within show cause notices. Failure on their part to provide a direct correlation between allegations and substantive evidence results in the invalidation of any undue demand for tax. Thus, taxpayers operating in similar capacities should ensure compliance with the specific criteria of exemption notifications while remaining aware that tax authorities bear the burden of proof in disputes.

25-09-2024 (2024) TaxCorp(ST) 41312 (CESTAT-NEW DELHI)

Tax Liability Dismissed for Joy Hotel and Silver Resort Over Leasing Contracts Amid Termination of Leasing Agreements - The determination by CESTAT sets a precedent emphasizing the importance of valid lease agreements in establishing the obligation to pay service tax on rental services. Parties must ensure the continuity and legitimacy of agreements to avoid unexpected tax liabilities. Actionable advice includes reviewing lease agreements and ensuring compliance with procedural requirements for land use to safeguard against potential service tax disputes.

25-09-2024 (2024) TaxCorp(ST) 41311 (CESTAT-NEW DELHI)

Legal Crux of CESTAT New Delhi Decision on CENVAT Credit Refund Barred by Time - The CESTAT’s ruling unequivocally establishes that the time limit for claiming refunds of CENVAT credit under Section 11B of the Central Excise Act is to be calculated from the date of receipt of payment for services exported, rather than from the invoice date of the input services. This interpretation aligns with the precedent set in the Span Infotech case. Therefore, it is imperative for assessees to track the date of receipt of their payments accurately and file refund claims accordingly to ensure compliance and avoid unnecessary rejections of claims based on timing issues.

24-09-2024 (2024) TaxCorp(ST) 41310 (CESTAT-KOLKATA)

Service Tax Appeals Overturned as CESTAT Kolkata Affirms Exemptions on Maintenance Activities and Clarifies CENVAT Credit Denials - Based on the CESTAT Kolkata's ruling, it is crucial for tax practitioners and businesses engaged in maintenance services to meticulously analyze the service nature vis-a-vis existing exemption notifications such as Notification No. 25/2012-ST. Companies should maintain comprehensive documentation on their operational licenses, service activities categorization, and be proactive in aligning their tax practices with the statutory exemptions provided under current laws. This ruling also suggests a potential pathway for businesses to effectively assert claims regarding service tax exemptions, thereby ensuring compliance while mitigating financial burdens.

23-07-2024 (2024) TaxCorp(ST) 41309 (CESTAT-BANGALORE)

Legal Crux of Service Tax on Cargo Handling Services and Business Auxiliary Services Resolved in Favor of Appellant - In light of the tribunal's comprehensive analysis and its reliance on established case law, it is concluded that the appellant is not liable for service tax related to Cargo Handling Services nor Business Auxiliary Services as no substantiating evidence was provided to justify such classification. Taxpayers engaged in similar sectors should closely monitor service classifications and ensure a detailed examination of service-related activities prior to tax assessments to prevent unwarranted tax liabilities.

22-08-2024 (2024) TaxCorp(ST) 41308 (HC-KARNATAKA)

Karnataka High Court Quashes SCN Against Petitioner, Remands for Further Examination of Waste Management Exemption - In light of the Karnataka High Court’s decision, it is essential for the petitioners to actively engage in the response to the show cause notice within the stipulated timeframe. This case underscores the complexities surrounding service tax exemptions and highlights the critical need for detailed factual assessments in such matters. Therefore, it is advisable for assessees in similar positions to ensure meticulous documentation of service agreements and compliance with relevant tax provisions to effectively substantiate their claims for exemption.

24-09-2024 (2024) TaxCorp(ST) 41307 (CESTAT-AHMEDABAD)

CESTAT Upholds Classification of Transportation Over Mining Services for Appellant – No Evidence of Mining Service Provided - The CESTAT’s ruling delineates a clear boundary between mining and transportation services, elucidating the necessity for solid evidential groundwork when classifying service offerings. The appellant's categorization as a transport contractor is validated, negating the demand for mining service classification. Future assessable entities must maintain meticulous documentation and evidence to clarify service classifications, particularly in scenarios where dual interpretations may arise.

24-09-2024 (2024) TaxCorp(ST) 41306 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Clarifies Service Tax Liability on Directors' Remuneration - This decision establishes a critical distinction between the remuneration received by whole-time directors in their capacity as employees, which is exempt from service tax, and the fees paid to non-employed directors, which may be liable to service tax. Companies should take decisive action by closely scrutinizing their remuneration structures for directors to ensure compliance with service tax regulations. It is advisable for firms to maintain comprehensive records regarding the nature of the directors' payments and align their documentation with applicable tax laws to mitigate any potential liabilities.

20-09-2024 (2024) TaxCorp(ST) 41305 (CESTAT-AHMEDABAD)

Short Payment of Service Tax: CESTAT Ahmedabad Rules on Manpower Recruitment Services - Based on the above findings, it is concluded that the short payment of service tax in this case does not constitute intentional evasion or suppression of taxable values. Consequently, any request for additional service tax levies from the appellant beyond the standard limitations cannot be upheld, leading to a favorable resolution for the appellant in their appeal.

20-09-2024 (2024) TaxCorp(ST) 41304 (CESTAT-CHANDIGARH)

Sub-Contractor's Liability to Pay Service Tax Affirmed by CESTAT, Yet Extended Period of Demand Denied - The ruling establishes a clear precedent regarding the liability of sub-contractors to remit service tax despite the main contractor's prior compliance. Practitioners and businesses should observe the distinction between normal and extended periods of tax liability, ensuring correct assessments moving forward. This decision underscores the necessity for meticulous documentation and due diligence by sub-contractors regarding service tax liabilities.

24-09-2024 (2024) TaxCorp(ST) 41303 (CESTAT-AHMEDABAD)

Court Ruling on Service Tax Discrepancies: Courier Services Under Scrutiny for the Period 2006-11 - The court’s findings underscore the necessity for courier agencies to meticulously document service classifications, particularly when handling consignments of varying weights and nature. Actionable steps for assessees include re-evaluating their invoicing practices and ensuring alignment between their service offerings and the tax liabilities they claim.

23-09-2024 (2024) TaxCorp(ST) 41302 (CESTAT-AHMEDABAD)

Infrastructural Development Funding Exempt from Service Tax: CESTAT Ahmedabad Upholds State's Statutory Obligations - The CESTAT ruling decisively clarifies that charges associated with state statutory functions related to industrial infrastructure development are not liable to service tax. Stakeholders engaged in similar operational frameworks should take action to ensure compliance with these established exemptions. It is prudent for various state entities and authorities managing industrial estates to review their tax positions concerning derived fees and charges, ensuring alignment with this legal precedent.

19-09-2024 (2024) TaxCorp(ST) 41301 (CESTAT-NEW DELHI)

Tax Exemption Upheld for Works Contract Services: CESTAT New Delhi Rules on Notification 25/2012 - The CESTAT's decision establishes a critical precedent for interpreting the applicability of tax exemptions outlined in Notification 25/2012. It emphasizes that future contracts for construction services executed after 01.04.2015 are exempt from service tax, irrespective of when the contract was agreed upon, provided the services are directed towards government entities. Specifically, assessing the intention and actions of the taxpayer is essential in determining claims of tax evasion, serving as a significant guide for tax compliance practices.

20-09-2024 (2024) TaxCorp(ST) 41300 (SC)

Service Tax Implications: CESTAT Clarifies Valuation under Business Auxiliary Services for Foreign Distributors - In light of the CESTAT's ruling, businesses engaging in BAS with foreign distributors must ensure that they compute service tax based on the gross total remitted to the service provider. Furthermore, a thorough assessment of the applicability of the reverse charge mechanism is essential for compliance. The decision reinforces the application of standard limitation periods and emphasizes the importance of adherence to statutory requirements to prevent penalties.

20-09-2024 (2024) TaxCorp(ST) 41299 (SC)

Court Grants Permission to Withdraw Impleadment Application Following Increased Monetary Threshold for Appeals - In light of the recent legal developments and the raised appeal monetary threshold, it is prudent for litigants considering tax-related appeals to meticulously evaluate the taxable amount involved in their disputes. This decision reaffirms the necessity for aligning litigation strategies with regulatory amendments, thereby enhancing efficiency in court proceedings.

26-06-2023 Service Tax - Order No. 09/2023

Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt. Ltd ...

21-03-2023 Service Tax - Orders / Instructions No. 240137/20/2022

Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment ...

02-03-2023 NOTIFICATION NO. 01/2023 - SERVICE TAX

Seeks to amend Notification No. 22/2014- SERVICE TAX dated 16th September, 2014 ...

28-02-2023 Circular No. 214/1/2023-Service Tax

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 ...

16-12-2022 NOTIFICATION NO. 01/2022-Service Tax

Central Government directs that the service tax payable under section 66B of the Finance Act, 1994, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid. ...

05-11-2019 Service Tax - Circular No. 122/41/2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

05-07-2019 Circular 213/3/2019 -Service Tax

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

22-05-2019 Notification No. F.NO. 137/14/2018-Service Tax

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

21-05-2019 Circular 212/2/2019-Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

06-03-2019 NOTIFICATION No. 1/2019-Service Tax

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

15-01-2019 Circular No. 211/1/2019-Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

30-11-2018 Notification No. 1/2018-Service Tax

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

30-05-2018 Circular 210/2/2018-Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

04-05-2018 Circular No. 209/1/2018-Service Tax

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

01-02-2018 D.O.F. No. 334/04/2018-TRU

Union Budget 2018 - Changes in Service Tax. ...

News & Views

Article - Recent Updates from GSTN: ITC Reversal, Invoice System, and Data Management

Article - ITC Blocking under Rule 86A is Not a Tax Collection Tool: Verdict by Delhi High Court

Query - Applicability of Rule 86B of CGST on Recharge Services with Low Profit Margins

Query - GST Applicability on the Sale of Agricultural Produce like Soybeans and Cotton

Query - Procedure and Remedies for Voluntary Payments and Appeals Under GST Including Draft Replies

Query - Refund Issues for Sensitive Commodities Under GST - Pan Masala and Tobacco

Query - Applicability of Rule 86B of GST to Various Business Entities

Query - Filing NIL GSTR-3B for Goods Transport Agency (GTA) Under Reverse Charge Mechanism

Query - Understanding GST Rates for Electrical Contract Services to Government Bodies

Query - Mandate for E-Invoicing for Turnover Exceeding Rs. 5 Crores

Article - Modifications Introduced in the Goods and Services Tax Act by the Finance (No. 2) Bill 2024

Article - GST Compliance Schedule for October 2024

Article - Key GST Actions for FY 2023-24: Essential Steps Before Filing October 2024 Returns

Article - October 2024 Tax and GST Compliance: Key Deadlines and Requirements

Article - Flexibility in ITC Claims for FYs 2017-2021

Article - Government Announces Implementation Dates for 44 Amendments in GST Legislation

Article - RCM Liabilities on Procurement of Inputs and Input Services from Non-Registered Vendors in India

Article - RCM on Inbound Sea/Air Freight : Case Studies

Article - Suspension of GST Recovery on Seigniorage Fees and Mining Leases by Madras HC Awaiting Supreme Court Verdict

Article - GST on Renting Immovable Properties: Regulations, Exemptions and Checklists

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03-10-2024 (2024) TaxCorp(IDT) 9632 (Excise)

CESTAT : CESTAT Ahmedabad Declares Mixing of Fine Crumb Rubber Not Manufacturing, Quashes Demand as Time Barred

03-10-2024 (2024) TaxCorp(IDT) 9631 (Excise)

CESTAT : CESTAT Chennai Declines Demand on CENVAT Credit for Service Tax on Overseas Payments Citing Limitation

02-10-2024 (2024) TaxCorp(IDT) 9626 (GST)

HC : Allahabad HC Upholds Mahaveer Trading Precedent, Quashes Demand Order; Remands Case to Deputy Commissioner for Assessee's Response

02-10-2024 (2024) TaxCorp(IDT) 9625 (GST)

HC : Appellate Authority's Obligation: Ensuring Fair Hearing Before Enhancing Tax Liability

02-10-2024 (2024) TaxCorp(IDT) 9624 (GST)

HC : Andhra Pradesh High Court Clarifies Authorization Requirements Under CGST Act for Assessing Unregistered Persons

02-10-2024 (2024) TaxCorp(IDT) 9623 (GST)

HC : Rajasthan High Court Rescinds GST Registration Cancellation, Upholds Right to Appeal Given Illness

02-10-2024 (2024) TaxCorp(IDT) 9622 (GST)

HC : Gujarat High Court Orders Release of Assessee's Bank Accounts by Nullifying Summary Attachment Due to Inadequate Justification

30-09-2024 (2024) TaxCorp(IDT) 9617 (Service Tax)

SC : Supreme Court Upholds Service Tax Levies on DTH Services: Telecom Companies' Appeals Dismissed

30-09-2024 (2024) TaxCorp(IDT) 9616 (Customs)

CESTAT : CESTAT Chandigarh Rules in Favor of Assessee on Countervailing Duty Exemption and Refund

30-09-2024 (2024) TaxCorp(IDT) 9615 (Excise)

CESTAT : CESTAT Ahmedabad Upholds Concessional Central Excise Duty for 100% EOU on By-Products Despite Revenue's Audit Claims

01-10-2024 (2024) TaxCorp(IDT) 9609 (Customs)

SC : Bank Guarantee Discontinuation Permitted by Supreme Court Amid Protracted Legal Dispute and Financial Turmoil

01-10-2024 (2024) TaxCorp(IDT) 9591 (GST)

SC : Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution

26-09-2024 (2024) TaxCorp(IDT) 9590 (Service Tax)

HC : Gauhati HC Strikes Down Service Tax Recovery Order as Notice Remained ‘Undelivered’ and Violated Natural Justice Principles

26-09-2024 (2024) TaxCorp(IDT) 9589 (Customs)

HC : Bombay High Court Orders Refund for Exporter Wrongfully Charged Amid Allegations of License Misuse

25-09-2024 (2024) TaxCorp(IDT) 9583 (GST)

HC : Gujarat High Court Rectifies Effective Date for Notification 54/2018-CT in Cosmo Films Review

25-09-2024 (2024) TaxCorp(IDT) 9582 (GST)

HC : Bombay High Court Overturns Appellate Authority's Ruling on Appeal Delay, Orders Fresh Hearing for Assessee

25-09-2024 (2024) TaxCorp(IDT) 9581 (GST)

HC : Delhi HC Rules on GST Applicability for Battery Energy Solar Systems, Rejects Binding Clarification from SECI

25-09-2024 (2024) TaxCorp(IDT) 9580 (GST)

HC : Technical Glitch in GST Reporting Leads Delhi HC to Remand Revenue Demand Case for Fresh Consideration

01-10-2024 (2024) TaxCorp(IDT) 9576 (GST)

SC : Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities

25-09-2024 (2024) TaxCorp(IDT) 9574 (Excise)

CESTAT : CESTAT Mumbai Grants Rs. 30 Lakhs CENVAT Credit Refund Amid Transition to GST, Overturns Revenue’s Rejection on Legal Grounds

23-09-2024 (2024) TaxCorp(IDT) 9568 (GST)

HC : Madras High Court Rules Against Unjust Recovery Notices Linked to Best Judgment Assessments

23-09-2024 (2024) TaxCorp(IDT) 9567 (GST)

HC : Gauhati HC Declares Notification No. 56/2023-CT Ultra Vires Central Act, Invalidating Demand Orders for FY 2018-19 and FY 2019-20

23-09-2024 (2024) TaxCorp(IDT) 9566 (Customs)

SC : SC Upholds CESTAT’s Ruling, Dismisses Revenue’s Appeal on Customs Duty Classification and Show Cause Notices

23-09-2024 (2024) TaxCorp(IDT) 9565 (Customs)

CESTAT : CESTAT Chennai Upholds Classification of Brake Pad Manufacturing Materials Under CTH 6813 8900, Denies Assessee’s Claim for Binding Material Classification

23-09-2024 (2024) TaxCorp(IDT) 9564 (Service Tax)

SC : Supreme Court Upholds CESTAT Ruling on Service Tax Liability for Management of Parks and Roadside Plantations

23-09-2024 (2024) TaxCorp(IDT) 9563 (Service Tax)

HC : Bombay HC Orders Restoration of Siemens’ Statutory Appeal, Underscoring Minor Procedural Deficiencies

23-09-2024 (2024) TaxCorp(IDT) 9562 (Service Tax)

CESTAT : CESTAT Kolkata Rules in Favor of Assessee, Nullifies ₹13.77 Crores Service Tax Demand on Cargo Handling Services Related to Ash Transportation

23-09-2024 (2024) TaxCorp(IDT) 9561 (Service Tax)

SC : Supreme Court Overrides CESTAT Decision, Revives Revenue's Service Tax Demand against Distributor of HP Indigo Printers

25-09-2024 (2024) TaxCorp(IDT) 9560 (VAT)

HC : Kerala HC Overturns KVAT Tribunal Ruling, Upholds Manufacturer's Pricing Practices for Stock Transfers

01-10-2024 (2024) TaxCorp(IDT) 9557 (VAT)

SC : SC Quashes Recovery Notice Against Director Under Uttarakhand VAT Act: Sets Precedent on Liability of Directors in Company Liquidation Cases

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