TaxCorp Service Tax

Service Tax Highlights

25-04-2025 (2025) TaxCorp(ST) 42306 (CESTAT-ALLAHABAD)

CESTAT Allahabad Clarifies CENVAT Credit Eligibility under RCM: Procedural Lapse Not Fatal if Credit Availed Post-Service Tax Payment - The CESTAT Allahabad decision establishes that, for CENVAT credit on input services under RCM, credit is admissible based on receipt of invoice and actual payment of service tax by the recipient, in accordance with Rule 4(7) read with Rule 9 of the CENVAT Credit Rules, 2004. Even if there is a procedural lapse in timing—such as availing or utilizing credit in the same period as payment—credit cannot be denied outright. However, interest may be imposed for premature utilization. Assessees should ensure that credit is availed and utilized only post-payment, and documentary compliance is maintained to avoid unnecessary litigation.

25-04-2025 (2025) TaxCorp(ST) 42305 (CESTAT-NEW DELHI)

Service Tax Liability Upheld on Amway Distributor’s Commission: Cum-Tax Benefit Allowed, Extended Limitation Rejected by CESTAT - In sum, the CESTAT has affirmed the service tax liability on commissions received by Amway distributors for sales group performance, treating it as consideration for Business Auxiliary Service. However, it has simultaneously protected the appellant’s rights by allowing cum-tax valuation and disallowing the invocation of the extended limitation period, thus ensuring that only the correct tax is collected and that the assessees are not penalized in the absence of deliberate default. The matter is remanded for proper quantification of tax on group sales commissions.

25-04-2025 (2025) TaxCorp(ST) 42304 (CESTAT-NEW DELHI)

Security Deposit Forfeiture & Penalties Not Taxable as Service: CESTAT Delhi Rules on Service Tax Applicability Under Section 66E(e) - Based on the Tribunal’s analysis, it is actionable for assessees to treat sums collected or received as forfeiture of security deposits, earnest money, or as fines/penalties for contractual non-performance as non-taxable under the Finance Act, 1994. Unless there exists a specific agreement to tolerate an act or situation, with a clear and direct consideration flowing for such tolerance, no service tax liability arises under Section 66E(e).

25-04-2025 (2025) TaxCorp(ST) 42303 (CESTAT-HYDERABAD)

CESTAT Hyderabad Upholds Extended Limitation for Service Tax Demand Due to Suppression of Facts in ST-3 Returns - Based on the precedents and the specific statutory wording of Section 73 of the Finance Act, 1994, the CESTAT Hyderabad has affirmed that the extended period of limitation is applicable in cases where the assessee fails to disclose relevant information in their statutory service tax returns, even if such information is available in other records such as Income Tax returns. The Tribunal’s decision makes it clear that, under the Service Tax law, the mere act of not reporting required information in the mandated returns can trigger the extended limitation period for issuance of show cause notices and can also attract penalties, regardless of whether there was any willful intent to evade tax.

24-04-2025 (2025) TaxCorp(ST) 42302 (CESTAT-ALLAHABAD)

Levy of Service Tax Challenged: CESTAT Rules for Exemption Under IT Act for Works Contracts with Charitable Entities - The Tribunal's decision underscores the vital recognition of specific exemptions for works contracts executed with charitable entities under Section 12AA of the Income Tax Act. Taxpayers involved in similar contracts must thoroughly document their compliance with VAT payments to ensure these amounts are considered when calculating their service tax liability and to seek exemptions proactively under applicable notifications.

23-04-2025 (2025) TaxCorp(ST) 42301 (CESTAT-ALLAHABAD)

Exemption from Service Tax Granted to Appellant for Services Rendered to Banking Companies - The Tribunal's decision demonstrates a clear affirmation of the Appellant's entitlement to service tax exemptions as outlined in Notification No. 25/2012, emphasizing the importance of understanding exemption provisions when engaging in services with banking institutions. The resolution provides guidance for similar entities seeking to assert their rights for exemption under the law. Assessees are advised to maintain thorough documentation of their service activities to substantiate their claims for exemptions and to ensure compliance with filing requirements to mitigate the risk of penalties.

21-02-2025 (2025) TaxCorp(ST) 42300 (CESTAT-ALLAHABAD)

CESTAT Allahabad's Verdict on Compliance Failures Under Finance Act, 1994 - The decision rendered by the CESTAT Allahabad illustrates the importance of maintaining a balance between enforcing compliance with central excise regulations and ensuring that penalties imposed for non-compliance are fair and proportionate. Assessors should take heed of this judgement to align their compliance practices accordingly, ensuring minimal risk of incurring excessive penalties.

21-03-2025 (2025) TaxCorp(ST) 42299 (HC-KARNATAKA)

Legal Victory for Assessees: Karnataka High Court Mandates Refund of Wrongly Paid Service Tax - In light of the judgment rendered by the Karnataka High Court, it becomes actionable for assesses who have wrongly paid service tax to prepare and submit refund claims under the provisions of Article 226, leveraging the interpretations of Section 11B and the principles of restitution. Legal practitioners must guide their clients to meticulously document the reasoning behind such claims to reinforce their position during processing.

24-04-2025 (2025) TaxCorp(ST) 42298 (CESTAT-CHENNAI)

Appellant Exonerated from Service Tax in Management of Anamalai Tiger Reserve Activities - The CESTAT’s decision elucidates that the appellant, as a statutory authority dedicated to the management of the Anamalai Tiger Reserve, is devoid of any tax obligations under 'Tour Operator Service' or the 'Short-Term Accommodation Service' classifications. Moving forward, the appellant should ensure meticulous documentation of its functions and fee structures, aligning them consistently with both statutory mandates and the clarifications provided by relevant authorities, thereby safeguarding against any future classifications that may imply service tax liabilities.

23-04-2025 (2025) TaxCorp(ST) 42297 (CESTAT-NEW DELHI)

CESTAT New Delhi Overturns Demand for Service Tax on CENVAT Credit Based on Limitation and Procedural Compliance - Based on the CESTAT ruling, it is crucial for assessees to ensure meticulous documentation regarding payments to sub-contractors when claiming CENVAT credit. Taxpayers should maintain clear records of transactions, particularly in scenarios involving sub-agents or outside contractors. This judgment fortifies the principle that negligence in procedural scrutiny by tax authorities does not equate to tax liabilities for the taxpayer, but it is incumbent upon the taxpayer to preemptively cushion against potential audits by maintaining thorough documentation.

23-04-2025 (2025) TaxCorp(ST) 42296 (CESTAT-NEW DELHI)

Service Tax Liability and Limitation in Reverse Charge Mechanism: CESTAT New Delhi Delivers Key Ruling - The ruling emphasizes that the intent to evade payment must be unequivocally established to verify the applicability of the extended period of limitation under Section 73 of the Finance Act. In this instance, the revenue neutrality of the case, coupled with the inability to demonstrate an intention to evade, justified the conclusion that the entire demand was barred by limitation. Taxpayers should diligently ensure compliance within the stipulated timelines to safeguard against unwarranted tax demands, particularly in cases involving recoveries under reverse charge mechanisms.

23-04-2025 (2025) TaxCorp(ST) 42295 (CESTAT-NEW DELHI)

CESTAT NEW DELHI Addresses Classification of Services and Limitation Period in Duty Assessment - The Tribunal has remanded the appeal back to the Commissioner (Appeals) with explicit instructions to reevaluate the classification of services based on specific work orders and apply the existing statutory framework effectively. The remand should lead to the determination of entitlement to cum-tax duty benefits, ultimately recalibrating the duty element due.

23-04-2025 (2025) TaxCorp(ST) 42294 (CESTAT-HYDERABAD)

CENVAT Credit Denied for Input Services Related to Civil Structure: CESTAT Hyderabad's Decision on KMV Projects Ltd. - The decision reaffirms that works contract services explicitly fall under the exclusions set forth in Rule 2(l) of the Cenvat Credit Rules, 2004, thus barring the recovery of Cenvat Credit for such services utilized in the construction of buildings or civil structures. Legal precedents substantiate the notion that corroborative certificates from Chartered Accountants do not equate to a thorough verification of entitlement.

23-04-2025 (2025) TaxCorp(ST) 42293 (CESTAT-HYDERABAD)

CESTAT Rules Against Disallowance of CENVAT Credit Due to Non-Filing of Service Tax Returns - The judgment by the CESTAT Hyderabad illustrates that when an appellant faces external technical challenges, including untimely provision of login credentials by the Department, the denial of CENVAT Credit can be deemed unjust. Moreover, the insufficiency of the SCN regarding the absence of quantification further complicates such denial. The ruling supports the principle that CENVAT Credit cannot be undermined simply due to procedural lapses absent any deliberate non-compliance, establishing a clear basis for actionable recovery of CENVAT credits due.

23-04-2025 (2025) TaxCorp(ST) 42292 (CESTAT-NEW DELHI)

CESTAT New Delhi Upholds Limitation on Demand Notices - The CESTAT's ruling underscores the imperative for revenue officers to exercise due diligence in timely scrutiny of returns and assessments, establishing that the burden of any resultant limitations lies with them. Assessors should ensure that they not only meet their obligations for self-assessment and filing returns but also document their compliance scrupulously, as any oversight on the administrative side can render demands void due to limitation issues.

23-04-2025 (2025) TaxCorp(ST) 42291 (CESTAT-NEW DELHI)

CESTAT New Delhi Evaluates Service Tax Applicability on Fees for Foreign Degrees - Based on the current ruling, it is conclusive that the respondent’s services, which entail facilitating education leading to recognized foreign degrees, are exempt from service tax obligations for the entirety of the period specified in the show cause notices. This outcome reinforces the notion that educational services, when properly accredited, can maintain their non-taxable status despite legislative changes.

22-04-2025 (2025) TaxCorp(ST) 42290 (CESTAT-MUMBAI)

Service Tax Dispute Resolution: CESTAT Rules on Inclusion of Bunker, Fuel, and Water Charges in Assessable Value for STGU Services - The CESTAT ruling provides a clear direction that costs incurred for bunker/fuel and water prior to the delivery of a vessel do not qualify as taxable service components under STGU. Stakeholders involved in similar service agreements must meticulously delineate between service provisions and reimbursement of goods to ensure compliance with taxation guidelines, thus avoiding unwarranted service tax liabilities in the future.

22-04-2025 (2025) TaxCorp(ST) 42289 (CESTAT-MUMBAI)

Appellants Not Liable for Service Tax Under Prior Provisions: CESTAT Mumbai Remands Case for Reevaluation of Tax Obligations - The CESTAT ruled that the learned adjudicating authority had confirmed the demand for service tax without a meticulous understanding of the statutory definitions versus the actual business activities of the appellants. As a result, it has been advised that the case be remanded for a de novo adjudication, wherein the actual tax obligations of the appellants can be accurately quantified based on statutory provisions. Moving forward, it is imperative that the authorities engage in a thorough review of all relevant facts and legal interpretations to arrive at an equitable resolution.

22-04-2025 (2025) TaxCorp(ST) 42288 (CESTAT-CHENNAI)

CESTAT Chennai Affirms Non-Invoicability of Extended Limitation Period for Service Tax Claim Amidst Ignorance of Levy - The decision asserts that under Section 73(1) of the Finance Act, 1994, extended limitation periods must be supported by solid evidence of willful suppression or fraud. Moreover, prior payment of service tax and interest before the issuance of a show cause notice prevents such notices from being validly issued. This serves as a reminder that entities demonstrating bona fide ignorance in matters of service tax, followed by timely compliance upon realization of their obligations, should not face undue penalties for inadvertent non-compliance.

16-04-2025 (2025) TaxCorp(ST) 42287 (CESTAT-NEW DELHI)

CESTAT New Delhi Denies Condonation of Delay in Appeal Filing Despite Payment of Tax Demand - The CESTAT dismissed the appellant's request for condonation of delay, concluding that the justification provided was not adequate to warrant a reversal of procedural imperatives concerning timely appeal submissions. It is imperative for the appellant, and similarly situated assessees, to rigorously monitor communication concerning orders and to ensure the timely filing of appeals to preserve their rights. Engaging a consultant entails a duty to verify all received documents, as ignorance of receipt due to intermediary handling cannot be accepted as sufficient cause for delay.

30-01-2025 (2025) TaxCorp(ST) 42286 (CESTAT-KOLKATA)

Abatement on Freight Paid to GTA Upheld; Demand Barred by Limitation - Based on the current decision, it is possible to assert two key actionable conclusions:

The appellant is entitled to a 75% abatement on freight paid to GTA under Notification No. 32/2004-S.T. dated 03.12.2004, even while paying Service Tax under reverse charge.
The entire demand for Service Tax is dismissible due to it being barred by the stipulated limitation period, as there is no evidential basis for suppression on the part of the appellant.

29-01-2025 (2025) TaxCorp(ST) 42285 (CESTAT-KOLKATA)

No Service Tax Liability Due to Self-Service and Compliance in CENVAT Credit Maintenance - The CESTAT's ruling underscores that, within the framework of taxation jurisprudence, the characterization of internal transactions is paramount to determine tax liability. Particularly for units under a single legal entity, self-service transactions attract no service tax liability. The Appellant’s meticulous maintenance of separate accounts for taxable and exempted services validly exempted it from further financial obligations pursuant to the disputed CENVAT credit provisions. This decision reinforces the necessity for corporate entities to establish and maintain clear, distinct financial records that align with the requirements stipulated in taxation laws.

29-01-2025 (2025) TaxCorp(ST) 42284 (CESTAT-KOLKATA)

CESTAT Kolkata Ruling on Service Tax Penalty under Finance Act, 1994 - Emphasis on Good Faith and Timely Payment - The CESTAT's ruling delineates an essential principle concerning the application of service tax penalties, particularly highlighting the allowances for good faith errors as stipulated in Section 80 of the Finance Act, 1994. It affirms that sufficient evidence demonstrating financial hardship and reasonable misunderstanding can mitigate legal penalties. Therefore, it is imperative for taxpayers to maintain comprehensive documentation and promptly address payment refusals or delays in order to leverage their defenses in potential service tax disputes.

22-04-2025 (2025) TaxCorp(ST) 42283 (CESTAT-NEW DELHI)

CESTAT Addresses Classification of Services and Natural Justice Violations in Tax Dispute - In light of the Tribunal's decision, it is imperative for the original authority to revisit the case with due consideration for the appellant's evidence. The process should ensure that all arguments regarding the service classification and exemption claims are thoroughly examined. Moreover, the Tribunal's emphasis on upholding the principles of natural justice mandates that the authorities must allow the appellant adequate opportunity to voice their defenses and concerns. The final determination should be reached expeditiously to foster procedural fairness and adherence to the applicable legal standards.

22-04-2025 (2025) TaxCorp(ST) 42282 (CESTAT-CHENNAI)

Assessee Rightfully Entitled to Interest on Delayed Refund: CESTAT Chennai Upholds Section 11BB of Central Excise Act - The appellant is legally entitled to receive interest on the delayed refund under Section 11BB of the Central Excise Act, 1944, starting three months from the date the refund claim was submitted. This ruling not only reinforces the rights of the assessee but also reaffirms the judicial interpretations surrounding delayed refunds and applicable interest.

20-11-2024 (2025) TaxCorp(ST) 42281 (CESTAT-ALLAHABAD)

Legal Crux in Short Payment of Service Tax by Cable Operators: CESTAT Allahabad Ruling - The CESTAT has remanded the matter to the Original Authority for recalculating the demand based on the normal limitation period. This ruling underscores the importance of adherence to statutory timelines and necessitates cable operators' compliance with tax obligations independently of MSO payments. The adjudicating authorities are tasked with ensuring that all claims are examined with regard to applicable CENVAT rules presiding over documentation and timeframes.

15-04-2025 (2025) TaxCorp(ST) 42280 (HC-PATNA)

Tax Recovery Case Ruled Invalid by Patna High Court due to Violation of Natural Justice Principles - The legal ruling confirming the invalidity of the original order underscores the necessity of adherence to procedural fairness as mandated by law. The court’s action to remand the case back for proper hearings provides the necessary pathway for the petitioner to duly assert its position and defend against the tax recovery efforts. It is imperative for authorities to ensure that they provide sufficient opportunities for parties to present their cases to uphold the principles of natural justice.

08-04-2025 (2025) TaxCorp(ST) 42279 (HC-KARNATAKA)

Karnataka High Court Reiterates Importance of Valid Payment Proof for SVLDR Scheme Eligibility - The Karnataka High Court's ruling serves as a clear affirmation that valid payments made under alternate classifications should not result in exclusion from schemes such as the Sabka Vishwas (Legacy Dispute Resolution) Scheme. Assessees are encouraged to ensure their payments, regardless of how classified, are documented accurately to exercise their rights under the scheme. In cases where administrative oversight occurs, prompt legal recourse must be considered to rectify any defaults in issuance of discharge certificates.

22-04-2025 (2025) TaxCorp(ST) 42278 (CESTAT-CHANDIGARH)

CESTAT Ruling on CENVAT Credit Denial Based on Procedural Technicalities - The denial of CENVAT credit solely on the grounds of the invoices being in the name of the head office was proclaimed unjustified. The ruling emphasizes the necessity for authorities to focus on substantive compliance over procedural deficiencies when the conditions for the benefits sought have been satisfied. This conclusion reinforces the principle that proper documentation, when later produced, should suffice to validate claims for CENVAT credits.

21-04-2025 (2025) TaxCorp(ST) 42277 (CESTAT-MUMBAI)

CENVAT Credit Admissible Despite Lack of Registration for Premises: CESTAT Mumbai Ruling - Based on the detailed legal interpretations provided, it is concluded that the appellant is indeed entitled to the disputed Cenvat credit concerning the rent paid for the premises not classified under their ST-2 registration. The ruling emphasizes that businesses can rely on established legal precedents to claim CENVAT credits, even in scenarios where there may be registration issues, provided that Service Tax has been paid.

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

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Article - GST Implications on Sale of Developed Land Plots: Analysis of Legal Provisions, CBIC Clarifications, and Gujarat AAR Rulings

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Article - Entitlement to ITC Refund Under Inverted Duty Structure Prior to July 18, 2022: Judicial Confirmation

Article - GST IMPLICATIONS FOR RESIDENTIAL HOUSING SOCIETIES AND EXEMPTION PROVISIONS

Query - GST Applicability on Catering Services to an Educational Institution

Article - Jurisdictional Limits of AAR & AAAR Concerning Tax Matters Under the Finance Act 1994

Article - Analysis of Indian Medical Association Case: Upholding Mutuality Doctrine - GST Exempted on Club Fees

Article - Preparing for a GST Audit: Essential Preparations and Concentration Areas

Article - Impact of Bombay High Court's Decision on GST for Development Rights: Reassessing Taxation

Query - Clarification on GST Applicability for Maintenance Charges in Housing Societies

Query - Guideline for Adjusting Excess Turnover and GST Amount in GSTR-3B

Query - Eligibility for Input Tax Credit on Passenger Vehicle Purchased by Educational Institution

Article - GST on Rental and Lease Transactions: Residential and Commercial Properties (RCM & FCM)

Article - Issuance of GST Credit Note for Returned Export Goods After IGST Refund

Article - Interest on Misused and Utilized Input Tax Credit in GST

Query - GST Reporting for Real Estate Developers Post Completion Certificate

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19-05-2025 (2025) TaxCorp(IDT) 11017 (GST)

HC : Orissa High Court Sets Aside Disallowance of ITC to Kerosene Oil Distributor, Faults Authorities for Denial of Opportunity and Lack of Evidence

19-05-2025 (2025) TaxCorp(IDT) 11015 (GST)

HC : Allahabad High Court Refuses to Entertain Writ Against GST ITC Fraud Allegations, Upholds Section 74 Proceedings for Non-Existent Supplier Transactions

19-05-2025 (2025) TaxCorp(IDT) 11014 (GST)

AAR : Gujarat AAR Denies ITC on Imported Spare Parts Used for Warranty Repairs, Despite IGST Credit in GSTR-2B

19-05-2025 (2025) TaxCorp(IDT) 11009 (GST)

AAR : Gujarat AAR Determines 'Sada Tambaku with Lime' is Taxable Under HSN 2403 99 10 with 28% GST and Compensation Cess

18-05-2025 (2025) TaxCorp(IDT) 11008 (GST)

HC : Court Quashes Provisional Attachment of Bank Accounts Under CGST Act: Revenue Failed to Justify Action

19-05-2025 (2025) TaxCorp(IDT) 11007 (GST)

HC : Delhi HC Directs DGGI to Investigate Alleged Input Tax Credit Abuse Amid Commonalities with Prior Cases

19-05-2025 (2025) TaxCorp(IDT) 11006 (GST)

HC : Telangana High Court Allows 22-Day Delay in Filing Appeal on AAR Ruling Regarding Taxability of Hostel Rent for Weaker Sections

19-05-2025 (2025) TaxCorp(IDT) 11005 (GST)

HC : Madras HC Condones Delays in Filing Appeals Due to Ill-health and Auditor Inaction

18-05-2025 (2025) TaxCorp(IDT) 10999 (GST)

HC : Madhya Pradesh HC Clarifies GST Exclusion from Minimum Wages in Manpower Services

15-05-2025 (2025) TaxCorp(IDT) 10990 (GST)

AAR : No Input Tax Credit Admissible for Construction Inputs in Factory Expansion: Gujarat AAR Decision

15-05-2025 (2025) TaxCorp(IDT) 10989 (GST)

HC : Jharkhand HC Declares Scrutiny Notices for GST Transactions Unsupported by Law

15-05-2025 (2025) TaxCorp(IDT) 10988 (GST)

HC : Delhi HC Cracks Down on Fraudulent Input Tax Credit Claims: Over Rs. 115 Crores at Stake

15-05-2025 (2025) TaxCorp(IDT) 10987 (GST)

HC : Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger for Petitioner, Citing Lack of Hearing and Insufficient Justification

14-05-2025 (2025) TaxCorp(IDT) 10985 (Customs)

HC : Delhi HC Invalidates Magistrate's Order, Upholds DRI’s Authority in Smuggling Case

14-05-2025 (2025) TaxCorp(IDT) 10984 (Service Tax)

CESTAT : CESTAT Chennai Denies Refund of Service Tax on Development Charges Due to Limitation Issues

14-05-2025 (2025) TaxCorp(IDT) 10983 (Customs)

CESTAT : CESTAT Kolkata Reverses IGST Demand of ₹1.05 Crore on Dabur India for ‘Lemoneez’ Import, Classifies it as Citrus Juice Rather than Soft Drink Concentrate

14-05-2025 (2025) TaxCorp(IDT) 10982 (Service Tax)

CESTAT : CESTAT Delhi Partially Upholds Appeal by AMWAY Distributor; Confirms Service Tax Demand but Denies Penalty

14-05-2025 (2025) TaxCorp(IDT) 10981 (GST)

HC : Allahabad HC Upholds Revenue's Demand Post-Registration Cancellation, Emphasizes Assessee's Admission of Liability

14-05-2025 (2025) TaxCorp(IDT) 10980 (GST)

HC : Delhi HC Facilitates Assessee’s GST Re-Credit Claim Resolution via GST Network

14-05-2025 (2025) TaxCorp(IDT) 10979 (GST)

HC : Allahabad HC Overturns Penalty Imposed Due to Incomplete E-Way Bill, Upholding Legal Principle Against Tax Evasion

14-05-2025 (2025) TaxCorp(IDT) 10978 (GST)

HC : Andhra Pradesh High Court Overturns Revenue Orders Lacking Document Identification Numbers, mandating Re-assessment

13-05-2025 (2025) TaxCorp(IDT) 10975 (Service Tax)

CESTAT : CESTAT Delhi Declares Educational Consultancy as Export of Services, Exempting Providers from Intermediary Classification

13-05-2025 (2025) TaxCorp(IDT) 10971 (GST)

SC : Court Strikes Down CBIC Circular Limiting Refund of Unutilised ITC for Edible Oils Producers as Unlawful, Upholding Equity in GST Refunds

13-05-2025 (2025) TaxCorp(IDT) 10970 (GST)

HC : Andhra Pradesh HC Critiques Goods Seizure Procedure, Mandates Compliance with GST Act

13-05-2025 (2025) TaxCorp(IDT) 10969 (GST)

HC : Gujarat High Court Directs Assessee to Review Appeal Process Before Challenging Mineral Royalty Recovery Order

14-05-2025 (2025) TaxCorp(IDT) 10968 (GST)

HC : Madras High Court Directs Assessee to Utilize Appeal Remedy Following Assessment Order for 2020-21

13-05-2025 (2025) TaxCorp(IDT) 10964 (Excise)

SC : Supreme Court Empowers Assessees to Challenge Assessment Orders Based on Cross-Examination Rights

14-05-2025 (2025) TaxCorp(IDT) 10963 (Excise)

SC : Supreme Court Upholds CESTAT Decision on Concessional Excise Duty for Cement Supplied to Industrial Consumers

12-05-2025 (2025) TaxCorp(IDT) 10962 (GST)

AAR : Housekeeping Services Provided to IIITDM Not Exempt from GST: Tamil Nadu AAR Ruling

12-05-2025 (2025) TaxCorp(IDT) 10959 (GST)

HC : Electronic Appeal Remanded for Consideration on Merits Amid Change in Filing Requirements

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