TaxCorp Service Tax

Service Tax Highlights

29-10-2024 (2025) TaxCorp(ST) 42229 (CESTAT-BANGALORE)

Legal Precedent Established on Forfeiture of Bond Amounts and Fees in Academic Employment Disputes - Based on the judicial analysis presented by CESTAT, it is paramount for educational institutions and employers to recognize that recovery of bond amounts and forfeiture of fees are categorized as penalties, not services. Consequently, these recoveries should not attract GST implications. Institutions must revise their financial management practices and agreements accordingly, ensuring clear communication of such punitive measures in contracts to avoid future disputes.

16-10-2024 (2025) TaxCorp(ST) 42228 (CESTAT-BANGALORE)

Service Tax Refund Denied for Reverse Charge on Individual Truck Owners' Services - In light of the recent decision by CESTAT Bangalore, it is actionable for assessees involved in hiring transportation services from individual truck owners to reassess their service tax obligations. The ruling clarifies and establishes that unless a consignment note is issued, payments to such individual operators are not subject to service tax under GTA classifications. Therefore, assessees may optimize their tax liabilities and seek refunds on previously paid service taxes under similar circumstances, ensuring they align their operational models accordingly.

04-10-2024 (2025) TaxCorp(ST) 42227 (CESTAT-BANGALORE)

CESTAT Bangalore Rules on Service Tax Applicability for Composite Contracts - In light of the analyzed decision, it is conclusively determined that composite contracts combining goods and services are exclusively chargeable under 'Works Contract' Service from 01.06.2007. Any attempt to levy service tax under alternative categories for periods preceding or succeeding this specified date is inadmissible. Hence, businesses should ensure compliance with the prescribed classification of contracts to avoid disputes regarding service tax obligations.

08-04-2025 (2025) TaxCorp(ST) 42226 (HC-P&H)

Punjab and Haryana High Court Affirms Eligibility for SVLDRS Claim, Remands for Fresh Order - The court's decision emphasizes the importance of adhering to the stipulated eligibility criteria under the SVLDRS. The remand to the designated Committee facilitates a fair reassessment process, reinforces judicial authority, and seeks to expedite the resolution of legacy disputes. This ruling outlines actionable parameters whereby assessees must ensure compliance with the prerequisites of SVLDRS and avoid any outstanding appeals or notices to fortify their eligibility for dispute resolution.

04-04-2025 (2025) TaxCorp(ST) 42225 (HC-CALCUTTA)

Legal Proceedings on Service Tax Liability Concerning Site Formation and Construction Services: Calcutta High Court Ruling - The current ruling by the Calcutta High Court delineates significant principles pertaining to the taxation of service contracts. Practitioners and assessors must take heed of the legal interpretation of service tax in the context of composite contracts, ensuring that they are not unjustly segmented for tax obligations. Furthermore, stakeholders should recognize that clarity of intent is paramount when the department seeks to invoke an extended limitation period in tax-related matters.

09-04-2025 (2025) TaxCorp(ST) 42224 (CESTAT-CHENNAI)

Service Tax on Sponsorship Agreements Overturned: CESTAT Affirms Precedent - This ruling decisively clarifies that amounts obtained from sponsorship agreements in the context of sports events are not subject to service tax under the "Sale of Space and Time for Advertisement" classification. Stakeholders within the sports and advertising sectors must reassess their tax obligations related to sponsorships in light of this legal precedent, effectively steering clear of potential tax liabilities in similar future arrangements.

25-03-2025 (2025) TaxCorp(ST) 42223 (CESTAT-KOLKATA)

Legal Crux of CESTAT Kolkata's Ruling: Appellant Not Liable for Service Tax on Works Contract - The revenue authority’s assertion that the services rendered by the appellant could be classified under “management, maintenance, or repair service” is legally unfounded. The nature of the services, inclusive of materials, clearly categorizes them as “works contract service.” Consequently, taxpayers offering similar services could find it beneficial to align their classifications with this ruling, potentially avoiding undue service tax liabilities.

19-03-2025 (2025) TaxCorp(ST) 42222 (CESTAT-BANGALORE)

Legal Clarity on Classification of Iron Ore Services: CESTAT Upholds Mining Services Designation - The Tribunal decisively ruled that the services rendered by the appellant are classified as mining services under the prevailing regulations, effective from June 1, 2007. This classification should inform all parties involved in providing similar services to ensure compliance with applicable tax regimes. To avoid potential disputes, entities engaged in such activities should maintain diligent records documenting their processes to support their service classifications.

24-02-2025 (2025) TaxCorp(ST) 42221 (CESTAT-BANGALORE)

CESTAT BANGALORE Upholds Rebate Claim for Service Tax, Addresses Time Limitation Issues - Based on the scrutiny of the facts and legal framework pertaining to Service Tax rebates, it is concluded that the appellant is rightfully entitled to claim a rebate for the period from July 2007 to September 2007, in accordance with Notification No. 12/2005-ST dated 19 April 2005. This decision is pivotal in underscoring that the resolution of timing and procedural matters does not impede the rightful claims that have been otherwise substantiated.

24-02-2025 (2025) TaxCorp(ST) 42220 (CESTAT-BANGALORE)

Legal Crux of CESTAT Decision: Service Tax on Business Auxiliary Services and Target-Oriented Incentives - The Tribunal's decision elucidates that target-oriented incentives do not qualify as remuneration for services under the ambit of Business Auxiliary Services when the dealer-manufacturer relationship is firmly principal to principal. This ruling offers clear guidance to taxpayers regarding how such incentives should be treated for service tax purposes, reducing the risk of similarly contested liabilities in future assessments.

13-01-2025 (2025) TaxCorp(ST) 42219 (CESTAT-BANGALORE)

CESTAT BANGALORE Rules Service Tax Non-Applicable on Cooperative Society's Services to Members - In light of the prevailing judgment, cooperative societies must be vigilant in asserting their non-liability for service tax on services offered to members exclusively under mutuality principles. The decision reinforces that such societies engaged in exclusive member services can confidently operate without the imposition of service tax, leveraging their legal standing as mutual benefit organizations.

13-01-2025 (2025) TaxCorp(ST) 42218 (CESTAT-BANGALORE)

Cooperative Societies Exempt from Service Tax on Member Services: CESTAT Clarifies Rules on Banking and Financial Services - The decision underscores that incorporated cooperative societies, engaged predominantly in providing services to members and functioning under the paradigm of mutual benefit, are not liable for service tax on such offerings. The reaffirmation of the principles of mutuality serves as a vital precedent for cooperative societies, ensuring fiscal stability and promoting member-centric service structures.

10-01-2025 (2025) TaxCorp(ST) 42217 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Construction Services for Government Projects Are Exempt from Service Tax - Given the tribunal's findings, it is essential for subcontractors engaged in government projects to document and present their service classifications clearly to take advantage of available tax exemptions. This case exemplifies the importance of aligning service definitions with the specific guidelines issued by relevant authorities, emphasizing a proactive approach in tax compliance.

20-12-2024 (2025) TaxCorp(ST) 42216 (CESTAT-BANGALORE)

CESTAT Bangalore Rules on Taxability of Technology Assistance Services – Critical Considerations Uncovered - Based on the assessment and arguments reviewed in this decision, it is concluded that the expenditure incurred by the appellant for the R&D operations at the Forsoc Technology Center (FTC) does not constitute part of the taxable service provision intended for the holding company, thus eliminating the requirement for service tax for these internal transactions. This ruling affirms that internal services rendered between interconnected entities should not attract service tax, ensuring equitable treatment in the eyes of tax law.

17-12-2024 (2025) TaxCorp(ST) 42215 (CESTAT-BANGALORE)

CESTAT Bangalore Rules Against Service Tax on Advertising Reimbursements for Maruthi Suzuki India Ltd. - The case ultimately revolved around the interpretation of "service" as defined under the Service Tax provisions. Given the Tribunal's ruling, it is actionable for businesses operating in similar joint advertising arrangements to ensure that their accounting practices distinctly classify reimbursements versus service income. Going forward, entities involved in advertising should maintain thorough documentation to clarify the nature of received amounts, fortifying their defense against potential service tax claims.

16-12-2024 (2025) TaxCorp(ST) 42214 (CESTAT-BANGALORE)

CESTAT Bangalore Rules Out Service Tax on Vendor Transport Charges - In light of the current decision, it is incumbent upon businesses procuring goods via vendor-operated transport solutions to ensure that documentation aligns with legal provisions outlined in the Finance Act, particularly regarding service tax application under the Goods Transport Agency category. This ruling offers a definitive stance that direct vendor transportation without appropriate consignment noting does not attract service tax, thus permitting businesses to engage in more favorable logistical arrangements without incurring additional tax liabilities.

25-03-2025 (2025) TaxCorp(ST) 42213 (CESTAT-MUMBAI)

CENVAT Credit Utilization and Limitation Period Defenses Upheld by CESTAT Mumbai - This decision underscores that taxpayers must ensure their CENVAT Credit utilization is meticulously documented in their financial records, regardless of how it is reported in periodic returns. The tribunal has provided clear guidance that limitations on demand under Section 73 must be diligently acknowledged, and failure to disclose in ST-3 Returns does not, in itself, impair the right to utilize CENVAT credits if they are properly documented.

27-02-2025 (2025) TaxCorp(ST) 42212 (CESTAT-KOLKATA)

Sub-Contractor's Service Tax Liability Reaffirmed: CESTAT Kolkata Clarifies Payment Obligations Despite Main Contractor Settlements - In light of the current judgment, sub-contractors must ensure compliance with tax remittance even if the main contractor has paid the applicable service tax. Sub-contractors should accurately report collected service tax to avoid penalties and ensure timely filing of necessary returns, particularly avoiding nil submissions after tax collections. This ruling underscores the clear obligations to maintain transparency in tax liabilities.

09-04-2025 (2025) TaxCorp(ST) 42211 (HC-MADRAS)

Legal Crux of Madras High Court Ruling on Tax Liability Settlement under the Sabka Vishwas Scheme, 2019 - The ruling of the Madras High Court affirms that the Petitioner's Declaration under the Sabka Vishwas Scheme in the "arrears category" was fundamentally flawed due to false particulars and misleading categorization. The decision encapsulates that the Tax Authorities maintain their capacity to pursue recovery without interference, and taxpayers should ensure that their filings are accurate and consistent with prior returns to ensure eligibility under tax relief schemes.

08-04-2025 (2025) TaxCorp(ST) 42210 (CESTAT-CHENNAI)

CESTAT Chennai Upholds Tax Exemption on Fixed Facility Charges for Liquid Gas Storage - The CESTAT Chennai's ruling offers a solid precedent affirming that fixed facility charges for the supply of tangible goods, in this case, the storage tanks for liquid gases, do not attract service tax. This decision reinforces the position that if excise duties have been appropriately paid on such charges, they should not be liable for further taxation under service tax laws. Taxpayers dealing with similar circumstances should consider aligning their tax liabilities in accordance with this judgment and ensure that their financial operations are framed around this legal clarity to avoid unnecessary tax burdens.

09-04-2025 (2025) TaxCorp(ST) 42209 (CESTAT-CHENNAI)

CESTAT Chennai Upholds Service Classification as Works Contract, Denies Exemptions, and Sets Aside Penalties for Government Undertaking - This case reiterated the principles laid out in the Finance Act concerning service classification, exemption applicability, and the invocation of limitation periods. Taxpayers, especially those in government sectors engaging in similar structures with contractors, should ensure a thorough understanding and documentation of service classifications and remain cognizant of the exemptions applicable to their contracts to avoid tax implications.

09-04-2025 (2025) TaxCorp(ST) 42208 (CESTAT-NEW DELHI)

Legal Crux Seen in CESTAT New Delhi: Limitation Period for Filing Appeal Under Section 85(3A) of the Finance Act, 1994 is Strictly Enforced - Given the strict enforcement of limitation periods highlighted in this decision, it is imperative for taxpayers to meticulously monitor key dates related to the receipt of orders. The lateness in appeal submission, especially beyond permitted extensions, significantly jeopardizes their rights to contest decisions. Thus, taxpayers should ensure they remain vigilant regarding deadlines and seek timely legal advice concerning any potential appeals to prevent abandonment of valid claims.

08-04-2025 (2025) TaxCorp(ST) 42207 (CESTAT-NEW DELHI)

CESTAT Declares Forfeiture and Penalties Outside the Scope of Service Tax - The CESTAT's decision signifies a critical affirmation that amounts recovered by businesses as penalties or for breaches of contract should not be classified as consideration for services rendered and consequently, are not liable for service tax. Taxpayers in similar situations should take heed of this ruling to ensure compliance and avoid unnecessary tax exposure regarding similar penalty and forfeiture scenarios.

02-04-2025 (2025) TaxCorp(ST) 42206 (CESTAT-HYDERABAD)

CENVAT Credit Dispute: CESTAT Remands for Detailed Examination of Documentation and Service Tax Eligibility - The CESTAT's directive involved three key remands: firstly, to facilitate the Adjudicating Authority's examination of the completeness of documentation as stipulated under Rule 9(2); secondly, a review of credit eligibility concerning RCM payments made to IPA; and thirdly, to ensure consideration of prior tribunal orders on the inapplicability of extended demand periods for government organizations. These remands aim to ensure comprehensive adjudication congruent with the rule of law.

09-04-2025 (2025) TaxCorp(ST) 42205 (CESTAT-CHENNAI)

CESTAT Chennai Clarifies Inclusion of Reimbursed Expenditures and CENVAT Credit Utilization - In light of the aforementioned rulings, it is incumbent upon assessees to ensure that they do not treat reimbursable expenses as part of their taxable revenue. Assessees must also maintain a clear segregation between taxable and non-taxable services in their accounting to avoid erroneous CENVAT credit claims. This decision mandates a review of existing practices to ensure compliance with updated judicial interpretations.

09-04-2025 (2025) TaxCorp(ST) 42204 (CESTAT-NEW DELHI)

CENVAT Credit Dispute Over Training Services: CESTAT New Delhi Ruling on Applicability and Implications - In conclusion, the Tribunal’s ruling mandatorily facilitates the recovery of CENVAT credit pertaining to training services within prescribed limitation periods, while concurrently asserting that other service-related credits are valid. This necessitates a recalibration of records, consolidating the credit entitlements only on those which directly relate to the output service, thus compelling the appellant to properly delineate and document the services availed while reconciling CENVAT claims in future filings. The matter is thereby remanded back to the Commissioner for accurate determination of recoverable CENVAT credit and interest.

03-04-2025 (2025) TaxCorp(ST) 42203 (HC-KERALA)

Kerala High Court Rules on Service Tax Deductions: Grants Remand for Re-evaluation Amidst Health-Related Delays in Appeals - In light of the Kerala High Court's decision, it is essential for the first respondent assessing authority to conduct a thorough reassessment of the deductions claimed by the petitioner, taking into account the health-related delays and ensuring that all relevant notifications, including Ext. P4, are duly considered. Assessing authorities must maintain a flexible approach towards exceptional circumstances affecting taxpayers, thereby preventing prejudicial assessments based on procedural delays.

19-03-2025 (2025) TaxCorp(ST) 42202 (HC-PATNA)

Patna High Court Addresses Violation of Natural Justice Principles in CGST Proceedings - In light of the High Court’s decision, it is imperative for the Joint Commissioner, CGST and Central Excise, Patna-I to approach the case with renewed diligence. The authority is now mandated to comprehensively examine the petitioner's earlier submissions, provide an opportunity for a personal hearing, and issue a new order that duly considers all issues raised by the petitioner. This corrective action not only restores fairness in the process but also upholds the legal rights of the petitioner.

08-04-2025 (2025) TaxCorp(ST) 42201 (CESTAT-CHENNAI)

CESTAT Chennai Rules on Service Tax Calculation, Excluding Reimbursable Expenses - Based on the current ruling, it is evident that charges classified as reimbursable expenses are not subject to service tax. Thus, service providers should refrain from including these expenses in their taxable service calculations. Businesses offering Custom House Agency Services must ensure compliance with this legal interpretation, applying it in their operational accounting to avoid unnecessary tax liabilities.

08-04-2025 (2025) TaxCorp(ST) 42200 (CESTAT-CHENNAI)

Tax Burden on Reimbursable Expenses Declared Unviable by CESTAT Chennai Ruling - The CESTAT's decision substantiates the principle that service providers should not be held liable for service tax on reimbursable expenses that lack a clear legal framework for inclusion under current service tax regulations. This ruling serves as a significant victory for appellants disputing service tax demands based on improperly assessed costs, reinforcing the need for strict adherence to legislative parameters governing service tax calculations. Stakeholders, notably service providers dealing in reimbursable expenses, should carefully assess their tax positions to align with this precedent.

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 - Accelerate Your GST Registration: New Guidelines for Applicants

Article - The Complex Tax Landscape of Online Gaming in India

Query - Determining the Applicable Section for "Bill to Ship to Model" in IGST

Query - Possibility of Extension for Delayed Filing of Refund Applications under CGST Act

Article - CBIC Guidelines on GST Registration Processing

Article - Guidelines Issued by CBIC for GST Registration Procedure

GST and Real Estate: Key Legal Rulings and Observations by Indian Courts

GST Implications on Hotel and Restaurant Industry: Legal Framework, Practical Scenarios, and Clarifications (Post 1 April 2025)

Mandatory ISD Mechanism under GST Post-1 April 2025: A Legal and Practical Commentary

Query - Query on Mandatory Applicability of ISD Provision Under GST from April 2025

Article - Availability of ITC on Transit Loss: Continuing Legacy Disputes in GST

Query - GST Implications for Civil Contractors in Mixed Building Projects

Query - Handling Duplicate E-Way Bills and Relevant Deadlines under GST Law

Article - The Complex Taxation of Restaurant Services in India

Article - GST on Development Rights Not Subject to Reverse Charge Mechanism: Decision by Bombay High Court

Article - GSTR-4 Due Date: Continues as 30th April for Certain Assessees

Query - Clarification on GST Rates for Motor Vehicle Rental Services

Article - Significant Modifications in GST E-Way Bill & E-Invoice for Financial Year 2025-26

Article - Advisory on 30-Day Time Frame for E-Invoice Submission by GSTN

Article - Applicability of the Limitation Act, 1963 to Taxation Laws in India

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21-04-2025 (2025) TaxCorp(IDT) 10806 (Customs)

SC : SC Upholds CESTAT's Validation of Reliance Industries' Naptha Exemption Under Advance Authorization Scheme

21-04-2025 (2025) TaxCorp(IDT) 10800 (GST)

SC : Supreme Court Rules on Constraints of Proper Officer's Powers in Search Operations

21-04-2025 (2025) TaxCorp(IDT) 10796 (GST)

SC : Supreme Court Dismisses Revenue's Review Petition, Upholds Delhi High Court Ruling on Seizure Powers

18-04-2025 (2025) TaxCorp(IDT) 10793 (VAT)

SC : Supreme Court Upholds High Court Decision Against State Rule Cancelling Form-C Declarations Under CST Act

18-04-2025 (2025) TaxCorp(IDT) 10790 (GST)

HC : Kerala High Court Clarifies Requirement for Separate Show Cause Notices in GST Assessments for Different Years

18-04-2025 (2025) TaxCorp(IDT) 10789 (GST)

AAR : Maharashtra AAR Rules on GST Rate Consistency for Residential Projects Under Different Promoters

17-04-2025 (2025) TaxCorp(IDT) 10787 (Excise)

SC : Supreme Court Dismisses Revenue’s SLP Citing Delay, Upholds Jharkhand HC's Jurisdiction Call on Excise Appeals

17-04-2025 (2025) TaxCorp(IDT) 10784 (Service Tax)

SC : Revenue's Appeal Against CESTAT Chennai Ruling on Educational Institution Construction Service Tax Exemption

17-04-2025 (2025) TaxCorp(IDT) 10783 (Excise)

SC : Supreme Court Affirms High Court Ruling on Interest Calculation Date for Excise Refunds, Establishing Application Date as Critical Factor

16-04-2025 (2025) TaxCorp(IDT) 10777 (Excise)

CESTAT : CENVAT Credit Reversal Not Required for Electrical Cables Supplying to Mega Power Projects: CESTAT Ahmedabad Ruling

16-04-2025 (2025) TaxCorp(IDT) 10776 (Service Tax)

CESTAT : CESTAT Chennai Quashes Service Tax Demand on Composite Works Contracts: Upholds Supreme Court Rulings

16-04-2025 (2025) TaxCorp(IDT) 10775 (Customs)

CESTAT : CESTAT Delhi Upholds Exportation of Pan Masala and Gutkha by Pan Parag India, Dismissing Allegations of Fraudulent Practices

16-04-2025 (2025) TaxCorp(IDT) 10774 (Customs)

CESTAT : CESTAT Kolkata Rules Out Applicability of Test Report Across Multiple Bill of Entries

18-04-2025 (2025) TaxCorp(IDT) 10772 (GST)

HC : Kerala High Court Denies Provisional Release of Seized Vehicle Transporting White Kerosene Due to Confiscation Orders and Document Deficiencies

18-04-2025 (2025) TaxCorp(IDT) 10771 (GST)

HC : Kerala High Court Clarifies Appellate Authority's Obligations Under CGST Act: Appeals Cannot Be Dismissed for Non-Appearance

16-04-2025 (2025) TaxCorp(IDT) 10769 (Excise)

HC : Allahabad HC Affirms Validity of Water and Sewerage Tax on Schools Despite Exemptions on Building Tax

17-04-2025 (2025) TaxCorp(IDT) 10766 (VAT)

SC : West Bengal's Woes: SC Upholds HC Directive for GST Compliance in Industrial Incentive Scheme

17-04-2025 (2025) TaxCorp(IDT) 10765 (Customs)

SC : Trigger-Sprayer Classification Validated by Supreme Court: Review Petition Dismissed

18-04-2025 (2025) TaxCorp(IDT) 10763 (GST)

HC : Kerala High Court Upholds Mutuality Principle, Invalidates GST Taxation on IMA's Services to Members

14-04-2025 (2025) TaxCorp(IDT) 10759 (Excise)

HC : Rebate Claim Processing Ordered Despite Initial Filing Error by Assessee

18-04-2025 (2025) TaxCorp(IDT) 10754 (GST)

HC : Kerala High Court Grants Interim Relief in GSTR Mismatch Dispute; Addresses Human Error in Tax Filings

22-04-2025 (2025) TaxCorp(IDT) 10751 (GST)

HC : Madras HC Dismisses Writ Petition on Triple Assessment Orders, Highlights Links to Non-Existent Dealers in Input Tax Credit Claims

22-04-2025 (2025) TaxCorp(IDT) 10744 (GST)

AAR : Maharashtra AAR Rules Renting Residential Properties for Government Hostel Exempt from GST

22-04-2025 (2025) TaxCorp(IDT) 10743 (GST)

AAR : AAR Determines Geometry Compass Box Supply as Mixed Supply Taxable at 18% GST

22-04-2025 (2025) TaxCorp(IDT) 10742 (GST)

AAR : Maharashtra AAR Declares Assignment of Leasehold Land to Hyundai Taxable Under GST, Stipulating 18% Rate

21-04-2025 (2025) TaxCorp(IDT) 10741 (GST)

HC : Telangana HC Invalidates GST Show Cause Notice, Upholding Principles of Natural Justice

19-04-2025 (2025) TaxCorp(IDT) 10740 (GST)

AAR : Maharashtra AAR Determines Lear Automotive’s Employee Subsidies for Canteen and Transport Subject to GST, Blocks Input Tax Credit

19-04-2025 (2025) TaxCorp(IDT) 10739 (GST)

AAR : Maharashtra AAR Rules Canteen Services to Employees Are Taxable Supplies; Denies Input Tax Credit for Transportation Facilities

19-04-2025 (2025) TaxCorp(IDT) 10738 (GST)

HC : Ruling on Entitlement of Railway Contractors to ITC Benefits Upheld by Madras HC

19-04-2025 (2025) TaxCorp(IDT) 10737 (GST)

HC : Jharkhand High Court Overturns Rejection of Coal Cess Refund for Steel Manufacturer, Citing Misinterpretation of CGST Framework

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