TaxCorp Service Tax

Service Tax Highlights

24-01-2025 (2025) TaxCorp(ST) 41908 (HC-MADRAS)

Madras High Court Ruling on Sabka Vishwas Scheme Mis-declaration and Recovery Notices for Directors of Defaulting Companies - Given that the Finance Act, 1994 does not provide for recovery of dues from individual directors in the absence of explicit provisions, the court's issuance quashing the communication of November 23, 2021, provides a significant judicial clarity for all parties involved. Furthermore, the petitioner holds an entitlement to benefits under Section 124(1)(ii), contingent upon settling the correctly assessed amount owing.

31-01-2025 (2025) TaxCorp(ST) 41907 (CESTAT-MUMBAI)

Service Tax on Construction: CESTAT Upholds Liability Post Completion of Works Before July 2010 - The determination by CESTAT that the construction activities of the appellants are subject to service tax is supported by the absence of the requisite completion certificates. As such, failure to maintain independent accounts for deposits and the reliance on non-qualifying documentation have culminated in a service tax liability. Moving forward, it is imperative for developers to ensure that proper completion certificates are secured and that accounting practices align with the provisions of the Maharashtra Ownership Flats Act to avoid similar liabilities.

30-01-2025 (2025) TaxCorp(ST) 41906 (CESTAT-BANGALORE)

CESTAT Bangalore Rejects Limitation Grounds for Service Tax Refund on Construction Services Paid Under Mistake of Law - The CESTAT Bangalore's decision emphasizes that the refund claims shall not be rejected on the grounds of limitation as dictated by Section 11B, which is not applicable in instances where no service tax is legally payable. The ruling underscores the principle that amounts paid under a mistaken notion of legal obligation do not constitute service tax and should be refunded accordingly.

24-01-2025 (2025) TaxCorp(ST) 41905 (CESTAT-BANGALORE)

CESTAT Upholds Cenvat Credit for Employee Welfare Services and Mandap Keeper Services - Based on the current ruling, it is crucial for companies to assess their expenditures on employee welfare services, including insurance premiums and event-related services. Companies should retain meticulous records and classifications of expenditures as 'input services' to ensure that they can substantiate their claims for Cenvat credit effectively. The establishment of this legal precedent allows for substantial Cenvat credits on expenses that were previously queried, enhancing compliance strategies for businesses engaged in similar welfare initiatives.

31-01-2025 (2025) TaxCorp(ST) 41904 (CESTAT-CHENNAI)

Exporters Not Liable for Service Tax on Foreign Banking Services under Reverse Charge Mechanism - The CESTAT Chennai has unequivocally established that exporters are not liable for service tax imposed under the Reverse Charge Mechanism for services received from foreign banks concerning payment transactions. For export businesses, it becomes imperative to ensure thorough documentation is maintained, outlining the chain of transactions and the nature of services received to safeguard against any potential service tax implications.

29-01-2025 (2025) TaxCorp(ST) 41903 (HC-MADRAS)

Madras High Court Rules on Service Tax Jurisdiction: Joint Commissioner Lacks Authority Without Fresh Notice - The ruling by the Madras High Court underscores the importance of adhering to proper procedural norms in tax assessments. As a matter of actionable insight, it is critical for assessees to ensure that administrative actions and final orders are grounded in proper jurisdictional authority and procedural fairness. The failure to comply with such procedural requirements can lead to the annulment of decisions, regardless of the underlying merit of the tax assessment.

30-01-2025 (2025) TaxCorp(ST) 41902 (CESTAT-MUMBAI)

Alleged Service Tax Overreach: CESTAT Remands Case for Reassessment of Tax Liabilities Under Finance Act, 1994 - The CESTAT’s ruling to remand the matter emphasizes the importance of strict adherence to the legal provisions under the Finance Act, 1994, particularly as they relate to localized operations and the application of service tax. This remand showcases the Tribunal’s commitment to ensuring that tax liabilities are analyzed in the context of existing law and not merely through the lens of arbitrary quantifications. Thus, practitioners and tax planners should ensure that assessments align closely with judicial precedents and applicable exemptions for local authorities, especially in the realm of public service infrastructure.

30-01-2025 (2025) TaxCorp(ST) 41901 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Rules for Refund on Advance Payments Made Before GST Implementation - The ruling by CESTAT Ahmedabad firmly reinstates the legal doctrine against double taxation. It affirms that tax provisions under the Finance Act, 1994, concerning advance payments are still pertinent and valid even post-GST implementation. These principles provide a robust framework through which taxpayers may seek redress for similar instances of double tax liability. Taxpayers should maintain meticulous records to demonstrate payment distinction across the two regimes and promptly apply for refunds where applicable.

30-01-2025 (2025) TaxCorp(ST) 41900 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Confirms Classification of Services as Intermediary Services - Obligations Related to Service Tax Affirmed - In light of the judgment, it is concluded that service designations and classifications have critical implications on tax liability. The appellant's services were conclusively classified as intermediary services, attracting service tax during the disputed period. Furthermore, it is critical for assessees involved in similar service provision to conduct thorough reviews of their service nature and its impact on tax obligations to avoid penalties associated with non-disclosure.

25-09-2024 (2025) TaxCorp(ST) 41899 (CESTAT-MUMBAI)

CENVAT Credit Disallowance: SCN Limits Authority of Adjudication - This case serves as a critical reminder for the Department regarding adherence to procedural fairness and the principles of natural justice in tax adjudications. It accentuates that any subsequent adjudicatory findings or demands must directly correlate with the allegations articulated in the initially issued SCN. This uniform application of regulations not only corrects wrongful impositions but also secures the rights of the assessee.

28-01-2025 (2025) TaxCorp(ST) 41898 (CESTAT-HYDERABAD)

Service Tax Exemption Affirmed for Non-Commercial MMRS and CCS in Defence Sector by CESTAT Hyderabad - The CESTAT's ruling reflects a clear interpretation of Service Tax exemptions applicable to MMRS and CCS, especially regarding public sector entities such as defense establishments. The actionable insights from this decision are pivotal, informing businesses about the nuances of exemption statuses, particularly in the realm of public sector contracts.

28-01-2025 (2025) TaxCorp(ST) 41897 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Rules on Export of Management Consultancy Services and Tax Exemption - In light of the current decision rendered by CESTAT Chandigarh, it is actionable for stakeholders engaged in management consultancy services, particularly those servicing international clients, to reassess their categorization of services. Appellants must ensure clarity in service delivery documentation, emphasizing delivery outside India to secure the status as 'Export of Services.' Furthermore, professionals should take note of the jurisprudential shifts observed regarding Out-of-Pocket Expenses, advocating for careful navigation of tax implications that may otherwise reflect unfavorably due to oversight of binding appellate decisions.

28-01-2025 (2025) TaxCorp(ST) 41896 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Ruling on Service Tax Reimbursement of Fixed Costs - In light of this decision, it is imperative that assessees engaged in manufacturing activities carefully assess whether any fixed cost reimbursements are connected to tangible manufacturing outputs. This clarity underscores the importance of maintaining precise records of manufacturing versus any ancillary charges to mitigate potential tax liabilities.

28-01-2025 (2025) TaxCorp(ST) 41895 (CESTAT-CHENNAI)

Legal Ruling Clarifies Taxable Value Calculations and Liability of Sub-Contractors in Service Tax Case - The CESTAT Chennai ruling underscores the critical importance of correct calculations in determining taxable value. Tax practitioners and service providers should ensure adherence to the established framework regarding deductions such as TDS and exemptions based on current laws and circulars. This decision fosters a clear understanding of the obligations of sub-contractors and protects parties from unjust penal repercussions if compliance and disclosure are maintained. Hence, in light of this judgment, it is essential for assessees to conduct a thorough review of service tax liabilities and related documentation to avoid potential disputes.

22-01-2025 (2025) TaxCorp(ST) 41894 (CESTAT-NEW DELHI)

Tribunal Grants Refund of Pre-Deposit Along with Interest for Late Return - The Tribunal's ruling establishes critical points for actionable measures moving forward:

It affirms that deposits made under Section 35F are classified distinctly from service tax liabilities, influencing how future disputes may be approached.
The ruling enforces that limitation periods that are generally applicable, such as those under Section 11B, will not govern pre-deposit refund claims. Taxpayers should ensure their compliance with all statutory pre-deposit requirements to secure their rights to appeal. This ruling provides a roadmap for assessee's future interactions with the Tribunal, particularly in matters involving pre-deposits.

21-01-2025 (2025) TaxCorp(ST) 41893 (CESTAT-NEW DELHI)

Concerns Over Service Tax Recovery: CESTAT Highlights Limitations on Extended Period Invocation - In light of the current decision, it is imperative for tax assessees to maintain accurate documentation of income and service transactions to avoid future disputes regarding tax liabilities. The specifics concerning the invocation of the extended period of limitation must be well understood by taxpayers to ensure compliance and to mitigate against potential penalties. It is now clear that without corroborating proof of willful wrongdoing or fraudulent intent, the authorities may face limitations in extending the recovery period for service tax assessments.

15-01-2025 (2025) TaxCorp(ST) 41892 (CESTAT-HYDERABAD)

CESTAT Hyderabad Renders Decision on Service Tax Liability: Appellant Successfully Challenges Wharfage and Demurrage Charges - Following this judgment, it is established that the demand related to wharfage and demurrage charges in gross value assessments for SWS will not hold. Stakeholders involved must reassess liability for GTA services and the collection of Service Tax under Section 73A must be recalibrated, with particular attention to penalties assessed under relevant sections being appropriately reviewed. Future actions should prioritize a thorough documentation process in financial statements.

28-01-2025 (2025) TaxCorp(ST) 41891 (CESTAT-AHMEDABAD)

Dispute Over "Substantially False" Declaration Under VCES Concerning Service Classification - In light of the findings, it is imperative that the determination of whether a declaration under VCES is "substantially false" should rigorously adhere to the principles of natural justice accompanied by a thorough factual review. Furthermore, it is crucial that the classification of the appellant’s services be accurately identified as either "Works Contract Service" or "Commercial Construction Service" to appropriately ascertain tax liabilities and corresponding entitlement to abatements.

28-01-2025 (2025) TaxCorp(ST) 41890 (CESTAT-NEW DELHI)

CESTAT Confirms Service Tax Demand Timeliness for April-September 2010 Period - Based on the ruling, it is clear that assessees must meticulously ensure compliance with filing requirements set out in the law, as neglect may lead to complications in cases of service tax assessments. This decision reinforces the necessity for all service providers to maintain clear records and to be cognizant of statutory timelines when submitting returns. Consequently, businesses should establish internal protocols to monitor deadlines and ensure timely adherence to service tax obligations to mitigate risks associated with potential disputes over limitation periods.

28-01-2025 (2025) TaxCorp(ST) 41889 (CESTAT-HYDERABAD)

CESTAT Hyderabad Decides on Service Tax Liability & Classification of Services pre and post 01.07.2010 - In light of the decision delivered by the CESTAT, it is imperative for the Adjudicating Authority to conduct a thorough reevaluation concerning the classification of services post 01.07.2010 in order to arrive at an appropriate conclusion about the corresponding tax obligation. The remand necessitates an in-depth investigation into the nature of services provided and any potential exemptions applicable to prevent unwarranted tax repercussions.

28-01-2025 (2025) TaxCorp(ST) 41888 (CESTAT-CHENNAI)

Court Sets Aside Service Tax Demand, Rules Extended Limitation Period Inapplicable Due to Lack of Evidence - In light of the decision rendered, tax stakeholders should ensure meticulous record-keeping and compliance with disclosure obligations. There remains a clear precedent reinforcing the necessity for robust, corroborative evidence when asserting claims of tax liability and suppression, particularly concerning extended limitation periods. It is advisable for service providers to engage in proactive audits of their financial records to preemptively identify potential tax liabilities.

28-01-2025 (2025) TaxCorp(ST) 41887 (CESTAT-CHANDIGARH)

CESTAT Ruling on Service Tax Exemption and Limitation Period for Coaching Services - The CESTAT decision emphasizes the importance of intent in cases dealing with service tax and the necessity of clearly delineating the basis for invoking extended limitation periods. Moving forward, entities operating in sectors subservient to tax obligations should ensure they maintain transparent communication regarding their services to substantiate claims for exemptions. It is advisable that those in the education sector, specifically involved in coaching and training, thoroughly understand the stipulations within relevant notifications and manage their documentation diligently to avoid misinterpretation leading to unfavorable tax implications.

20-01-2025 (2025) TaxCorp(ST) 41886 (CESTAT-HYDERABAD)

CENVAT Credit for Inputs Used in Mobile Towers: Supreme Court Upholds Eligibility - The Supreme Court has decisively ruled that the denial of CENVAT credit for angles, channels, and beams used in constructing mobile towers is unwarranted and unsustainable. The Court’s ruling provides a comprehensive legal foundation for enterprises in the telecommunications sector to secure their rightful claims for credit, which can significantly impact their financial planning and operational costs moving forward.

28-01-2025 (2025) TaxCorp(ST) 41885 (CESTAT-CHANDIGARH)

Infrastructure Providers to Educational Institutions Exempt from Service Tax Liability - The tribunal’s decision clarifies that entities providing infrastructure and support services to educational institutions, without engaging directly in the educational process or examination conduct, are not classified under the Commercial Training and Coaching Centers category liable for service tax. This conclusion empowers appellants and similar entities to strategically align their operations without the risk of incurring unwarranted tax liabilities under the service tax regime.

27-01-2025 (2025) TaxCorp(ST) 41884 (CESTAT-CHANDIGARH)

CHESTAT Rules Against Inclusion of Employee Telephone Discounts in Service Tax Valuation - The tribunal's decision reinforces the imperative that service tax should only be levied based on actual financial transactions between service providers and recipients rather than assumed benefits. To mitigate future assessments that could resemble this case, companies must meticulously document their financial transactions and the nature of any allowances or concessions provided to employees, ensuring that only actual, cash-based considerations are reflected in service tax calculations.

27-01-2025 (2025) TaxCorp(ST) 41883 (CESTAT-CHENNAI)

CESTAT Chennai Ruling on Erection, Commissioning, and Installation Services - In light of the above findings, it is clear that the principles of natural justice must guide tax assessments and demands. The CESTAT ruling underlines the necessity for the Revenue to furnish credible evidence to substantiate claims of suppression or willful evasion of service tax liabilities. Assessees should ensure documented compliance and retain records demonstrating due diligence in fulfilling tax obligations.

10-01-2025 (2025) TaxCorp(ST) 41882 (CESTAT-ALLAHABAD)

Service Tax Recovery Dispute: CESTAT Allahabad Clarifies Penalty Applicability in Insurance Commission Incentives - The CESTAT Allahabad affirmed the importance of compliance prior to the issuance of show cause notices regarding service tax liabilities. Consequently, this decision emphasizes that penalties cannot be enforced if the taxpayer has fulfilled payment obligations as a sign of good faith. Practitioners should ensure their clients are aware that timely admissions and payments can significantly mitigate penalty exposure, particularly in disputes involving interest and penalties on service tax demands.

10-01-2025 (2025) TaxCorp(ST) 41881 (HC-GUJARAT)

Gujarat High Court Upholds Petitioner’s Right to SVLDRS Benefit, Sets Aside Erroneous Demand for Higher Tax Arrears - The Gujarat High Court's ruling reaffirms the classification of the petitioner’s case under "amount in arrears," thus allowing them the right to settle 60% of the demanded tax under the provisions of SVLDRS. The court's decision underscores the significance of procedural accuracy by the designated committee, which must align with the statutory framework set by the SVLDRS to maintain the integrity of dispute resolution processes.

27-01-2025 (2025) TaxCorp(ST) 41880 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Against Service Tax on Cost-Sharing Arrangements; Affirms Impracticability of Differential Value Demand and Extended Limitation Periods - The overarching decision emphasizes three key points:

Service Tax cannot be applied to cost-sharing setups devoid of a service element.
Ascertaining service tax demands solely based on discrepancies in financial statements finds no legal footing.
The inability to substantiate claims of suppression or fraud directly affects the viability of extended limitation periods, rendering such demands moot.

24-01-2025 (2025) TaxCorp(ST) 41879 (CESTAT-CHANDIGARH)

CESTAT CHANDIGARH Rules on Interest Accrual for Rs.12 Crore Refund: Clarity on Adjustment Amounts and Applicable Rates - In light of the decisions rendered by both the Tribunal and the High Court, it is concluded that the appellant is indeed entitled to full interest on the sanctioned refund of Rs.12,00,00,000 from the date of deposit until disbursal, computed at the rate of 12% per annum. Furthermore, the incorrect adjustment made from the due refund necessitates rectification, mandating that this amount be returned to the appellant at the same interest rate from the appropriate date of deposit.

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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Query: What is the legal status of single show cause notice for multiple assessment years under section 74?

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06-02-2025 (2025) TaxCorp(IDT) 10301 (Foreign Trade Policy)

HC : Gujarat HC Upholds Export Regulation for Beach Sand Minerals, Dismissing Petition Against DGFT Notification

06-02-2025 (2025) TaxCorp(IDT) 10298 (GST)

HC : Patna High Court Clarifies Appeal Process in Inverted Duty Structure Refund Claim Case for Electric Vehicle Manufacturer

06-02-2025 (2025) TaxCorp(IDT) 10297 (GST)

HC : Andhra Pradesh High Court Declares CBIC Circular Restricting Refund of Unutilized ITC on Inverted Duty Structure Ultra Vires

06-02-2025 (2025) TaxCorp(IDT) 10291 (Service Tax)

SC : High Court Ruling on Bangalore University’s Affiliation Fee Leads to Dismissal of Revenue’s Appeal by Supreme Court

06-02-2025 (2025) TaxCorp(IDT) 10290 (GST)

HC : Gauhati High Court Nullifies Tax Demand Due to Inadequate Show Cause Notice Compliance

04-02-2025 (2025) TaxCorp(IDT) 10282 (GST)

HC : Gujarat HC Upholds Revenue's Rejection of Late Compensation Cess Refund Application in Nitrocellulose Export Case

01-02-2025 (2025) TaxCorp(IDT) 10281 (GST)

HC : Madras High Court Orders Taxpayer to Submit Returns Ahead of Registration Cancellation; Relying on Precedents from Suguna Cutpiece Center & Ors

01-02-2025 (2025) TaxCorp(IDT) 10280 (GST)

HC : Madras High Court Overturns Tax Assessment Order; Assessees Granted Opportunity to Raise Objections by Depositing 25% of Disputed Tax

01-02-2025 (2025) TaxCorp(IDT) 10279 (GST)

HC : Madras High Court Overturns Tax Assessment Order, Favoring Assessee in ITC Dispute with Tax Authorities

01-02-2025 (2025) TaxCorp(IDT) 10278 (GST)

HC : Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

01-02-2025 (2025) TaxCorp(IDT) 10277 (GST)

HC : Andhra Pradesh HC Rules Invalidity of GST Orders Lacking DIN; Sets Precedent for Proper Procedure in Tax Assessments

04-02-2025 (2025) TaxCorp(IDT) 10271 (Foreign Trade Policy)

HC : Delhi HC Grants Relief to 100% Export Oriented Unit in Duty Demand Case for Export Obligation Shortfall

04-02-2025 (2025) TaxCorp(IDT) 10270 (GST)

HC : Andhra Pradesh HC Dismisses Writ Challenging Penalties Under GST Act; Upholds Invocation of Section 74 for Non-Compliance

04-02-2025 (2025) TaxCorp(IDT) 10269 (GST)

HC : Madras HC Grants Assessee the Right to Amend GSTR-3B and Directs Refund of Output Tax Liability, Setting Precedent for Transitional Credit Claims

04-02-2025 (2025) TaxCorp(IDT) 10268 (GST)

HC : Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

04-02-2025 (2025) TaxCorp(IDT) 10267 (GST)

HC : Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

04-02-2025 (2025) TaxCorp(IDT) 10266 (GST)

HC : Madras HC Upholds Confiscation Notice under CGST Act for Unauthorized Gold Transportation

30-01-2025 (2025) TaxCorp(IDT) 10265 (GST)

HC : Kerala HC Urges Swift Adjudication for Release of Vehicles Carrying Industrial Kerosine Amid Tax Evasion Suspicions

30-01-2025 (2025) TaxCorp(IDT) 10264 (GST)

HC : Quashing of Demand by Allahabad HC: Violation of Natural Justice in SCN Issuance Due to Lack of Foundational Document

04-02-2025 (2025) TaxCorp(IDT) 10250 (GST)

SC : Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

29-01-2025 (2025) TaxCorp(IDT) 10249 (GST)

HC : Madras High Court Overturns Disallowance of ITC Re-Credited by Assessee on Royalty Services Received from Government

04-02-2025 (2025) TaxCorp(IDT) 10248 (GST)

SC : Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

04-02-2025 (2025) TaxCorp(IDT) 10247 (GST)

HC : Orissa High Court Orders 10% Pre-Deposit of Disputed Tax Amid GST Appellate Tribunal Delays

06-02-2025 (2025) TaxCorp(IDT) 10246 (GST)

HC : Allahabad HC Rules Adjustment of CGST and SGST Against IGST Demand, Highlighting Oversight in Assessee’s Submissions

06-02-2025 (2025) TaxCorp(IDT) 10245 (GST)

HC : Exporters Eligible for ITC Refund on Compensation Cess, Rules Bombay HC in Favor of Beverage Exporter

30-01-2025 (2025) TaxCorp(IDT) 10239 (Customs)

CESTAT : CESTAT Allahabad Upholds Jurisdiction Shift from Customs Act to Development Commissioner in SEZ Manufacturing Dispute

23-01-2025 (2025) TaxCorp(IDT) 10228 (GST)

HC : Madras High Court's Directive on Personal Hearing: Assessment Order Concerns Over Input Tax Credit for FY 2019-2020

23-01-2025 (2025) TaxCorp(IDT) 10226 (GST)

HC : Calcutta High Court Reverses Single Judge Ruling, Rules Writ Court Can Intervene in SCN Stage

22-01-2025 (2025) TaxCorp(IDT) 10219 (GST)

HC : Calcutta High Court Rejects Writ Petition on Transitional Credit Demand Citing Alternative Remedy

22-01-2025 (2025) TaxCorp(IDT) 10218 (GST)

HC : Madras High Court Cancels Assessment Order While Mandating 10% Disputed Tax Deposit for One Final Chance to Present Case

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