TaxCorp Service Tax

Service Tax Highlights

21-01-2025 (2025) TaxCorp(ST) 41853 (CESTAT-MUMBAI)

CESTAT Mumbai Rules on Service Classification for Accommodation; Excludes Renting of Immovable Property From Taxation - The classification of services provided by the Appellant does not fall within the ambit of "Renting of Immovable Property Services" according to the established legal framework. The incorrect demand placed under this classification is unsustainable based on the provisions of the Finance Act and other legal references considered during the proceedings. Consequently, the appeal is upheld, favoring the Appellant.

08-01-2025 (2025) TaxCorp(ST) 41852 (HC-GUJARAT)

Gujarat HC Rules in Favor of Petitioner Seeking Payment Acceptance Under Sabka Vishwas Scheme Amidst COVID-19 Challenges - The Gujarat High Court's judgment reaffirms the importance of acknowledging sincere efforts made by assessees amidst procedural hurdles caused by external circumstances like the COVID-19 pandemic. It highlights that the spirit of the law should prevail over mere compliance with procedural technicalities. For future assessees contemplating availing benefits under the Sabka Vishwas Scheme, this ruling serves as crucial guidance. Corrections should be made proactively, particularly in times of crisis, with emphasis laid on transparency and timely reporting to avoid complications in compliance.

26-11-2024 (2025) TaxCorp(ST) 41851 (HC-BOMBAY)

Bombay High Court Rules on Petitioner's Duty Liability under the SVLDRS Scheme, Affirming "Quantified" Status of Admission - The ruling underscores the critical nature of timely and clear admission of tax liabilities and advises that such admissions can fortify an assessee's position when applying for settlements under the SVLDRS. The Court itself has delineated the boundaries of ‘quantified’ liability, reinforcing that it suffices to communicate an acknowledgment that meets the criteria established under the applicable legislation.

20-01-2025 (2025) TaxCorp(ST) 41850 (CESTAT-HYDERABAD)

Legal Crux of CESTAT Hyderabad Decision: Tug Service Contract Classified as Service Taxable under Supply of Tangible Goods, Not Deemed Sale - The CESTAT concluded that the service rendered by the appellant falls under the category of Supply of Tangible Goods as outlined under the relevant sections of the law, obligating it to Service Tax and not qualifying as a deemed sale. Furthermore, the Service Tax is applicable to payments received post-introduction of the STG mechanism, negating any claims for exemption based solely on the contract's signing date. This insight serves to define a clearer boundary for assessors and tax professionals in determining the tax obligations arising from service contracts involving tangible goods.

17-01-2025 (2025) TaxCorp(ST) 41849 (CESTAT-CHANDIGARH)

CESTAT Upholds Concessional Duty Rate for Electricity Distribution Line Services; Prevails in Previous Case Ruling - In conclusion, the Tribunal's decision underscores the necessity to recognize the multiplicity of services under the Works Contract Service composition scheme that are intrinsically tied to electricity distribution. The resolution provides a clear pathway for assessees engaged in similar activities to claim the concessional rate of duty effectively, ensuring that they do not miss out on entitled benefits based on misinterpretation of applicable classifications. It is imperative for affected parties to assess their service classifications thoroughly and assertively claim exemptions available under the stated notifications.

17-01-2025 (2025) TaxCorp(ST) 41848 (CESTAT-NEW DELHI)

CESTAT New Delhi Ruling: Ownership vs Effective Control in Crane Hire Case; Appellant Not Liable for Service Tax - The CESTAT decision emphasized that in the examined context, the control and possession of cranes were unequivocally with the MCB rather than the appellant. Accordingly, the classification of the service provided as "Hire" rather than "Supply of Tangible Goods" was appropriate, negating the confirmed tax demand. The ruling provides clear boundaries for service providers regarding possession and control criteria for tax liabilities.

09-01-2025 (2025) TaxCorp(ST) 41847 (CESTAT-NEW DELHI)

Advertising Agency Services Cleared for CENVAT Credit: CESTAT New Delhi Rules in Favor of Appellant - The CESTAT's decision to allow the appeal reinforces the stance that advertising agency services qualify as input services for the purpose of CENVAT credit. Consequently, businesses in similar verticals can confidently claim CENVAT credits on such services, provided they use them in their business operations, thus supporting their financial engagements and operational efficiencies in compliance with tax regulations.

18-12-2024 (2025) TaxCorp(ST) 41846 (CESTAT-KOLKATA)

Exemption Claimed on Works Contract Service for Electricity Distribution Services Validated - The decision established that the appellant's services related to electricity distribution fall squarely within the ambit of exempt services as per Notification No. 45/2010-ST. The competent tribunal also rendered the demand for service tax, interest, and penalties unsustainable, aligning with judicial precedents on service classification under the Works Contract.

16-12-2024 (2025) TaxCorp(ST) 41845 (CESTAT-HYDERABAD)

CESTAT Hyderabad Finds Incentives Unchargeable Under Service Tax as Clear Documentation Lacking - The decision underscores a key legal principle that incentives, particularly when not explicitly documented or bifurcated from commissions, are not subject to service tax under the framework of Business Auxiliary Services. Therefore, it calls for increased diligence in maintaining precise and separate documentation for various income streams to mitigate potential tax liabilities. The Original Adjudicating Authority must now carefully reassess the total amounts, ensuring compliance with legal standards and documentation requirements.

10-01-2025 (2025) TaxCorp(ST) 41844 (HC-KARNATAKA)

Service Tax Applied Only to Service Component, Not Entire Turnover Due to Bifurcation of Charges - The judgment clarifies and reinforces that the petitioner, engaged in the provision of retreading services, is solely liable to pay service tax on the component of the service provided, thereby affirmatively delineating the constitutional rights governing state and union tax authorities in respect to bifurcated tax obligations. This decision underscores the necessity for proper invoicing and adherence to specificity in taxation that invites clear categorization under respective legislative frameworks.

17-01-2025 (2025) TaxCorp(ST) 41843 (CESTAT-KOLKATA)

CESTAT Kolkata Declares Service Tax on Cleaning and Transport Services Unjustified Due to Limitations - The CESTAT's ruling emphasizes the importance of precise categorizations in service tax assessments, particularly distinguishing between cleaning services and transportation services. The determination that the appellant’s services do not warrant tax under the specified categories puts the focus on ensuring that tax proposals are well-substantiated with clear legal foundations. Taxpayers should actively seek to classify their services accurately, keeping in view the implications of the Reverse Charge mechanism to mitigate potential disputes with tax authorities.

17-01-2025 (2025) TaxCorp(ST) 41842 (CESTAT-KOLKATA)

Challenging Service Tax Liability: CESTAT Kolkata Overturns Demand Based on Unexamined CA Certificate and Limitation Issues - In accordance with the decision rendered by CESTAT Kolkata, it becomes manifestly clear that a tax authority's disregard for evidence, such as a CA certificate, when not validated through substantive reasoning, is tantamount to a procedural misstep. Furthermore, the principles governing the extended limitation period necessitate a clear demonstration of evasion intent, which was lacking in this case. Tax authorities must rigorously adhere to procedural justice, especially involving documentation submitted by professionals like Chartered Accountants.

17-01-2025 (2025) TaxCorp(ST) 41841 (CESTAT-KOLKATA)

Legal Crux of CESTAT Kolkata on Rent-a-Cab Service Tax Demand Rejected - Based on the Tribunal's determination, service tax demands against ITC Sonar for both the rent-a-cab service and debit notes have been dismissed. This conclusion emphasizes the importance of tangible documentary evidence in supporting the claims made by tax authorities. Assessors should ensure thorough record-keeping and clarity regarding the nature of services rendered to avoid misconceptions like those presented in this case. Companies operating in similar service-oriented environments should establish strong documentation practices to validate their positions should disputes arise.

17-01-2025 (2025) TaxCorp(ST) 41840 (CESTAT-CHENNAI)

CESTAT Chennai Rules on Retrospective Effect of Tax Exemption Notifications and Transaction Taxability - The Tribunal decisively established the non-retrospectivity of the Notification of 2011, asserting the legislative intent to focus on exemption eligibility rather than previous tax periods. This definitive interpretation liberates the appellant from past liabilities. Furthermore, it reinforces that the option under Rule 6(7B) is a right for the taxpayer, not the Revenue, mandating that the latter adhere to established valuation methods as per the relevant provisions. Tax practitioners should hence ensure thorough documentation of transactions to affirm their tax position, especially with foreign exchange dealings, to shield against potential tax liabilities.

17-01-2025 (2025) TaxCorp(ST) 41839 (CESTAT-CHENNAI)

CESTAT Chennai Rules on Classification of Logistics Services as Cargo Handling Services Rather Than Business Support Services - The ruling affirms that the logistics services rendered by the appellant should be classified under Cargo Handling Services rather than Business Support Services. This classification is vital for future assessments and accuracies in tax obligations. Therefore, tax management within the logistics sector should prioritize accurate service classification to mitigate disputes and ensure compliance. Proper invoicing and service description that aligns with statutory provisions will further safeguard against unwarranted tax liabilities.

17-01-2025 (2025) TaxCorp(ST) 41838 (CESTAT-CHENNAI)

CESTAT Chennai Rules Services Classified as Works Contract Service, Reaffirming Supreme Court Precedents - Based on the current decision, it is actionable for all assessable entities engaging in construction activities to ensure rigorous classification of their services in alignment with the definitions established in precedent cases like that of Larsen & Toubro. Properly identifying service categories—specifically distinguishing between WCS and CCS—can mitigate the risk of tax levy discrepancies and potential penalties. Assessors are encouraged to maintain precise documentation of their transactions, registration with the appropriate tax authorities, and a thorough understanding of applicable tax laws to defend against unfounded service tax demands.

16-01-2025 (2025) TaxCorp(ST) 41837 (CESTAT-ALLAHABAD)

CESTAT Allahabad Delivers Landmark Ruling on Classification of Services: Business Auxiliary Services vs. Intermediary Services - The CESTAT's ruling clarifies the distinction between intermediary services and export services under current regulations. It confirms that services rendered to foreign clients receiving payments in convertible foreign exchange during the specified period shall qualify as export services, thereby exempting them from service tax liability. Assessors should ensure proper documentation and categorization of services to leverage such benefits effectively.

15-01-2025 (2025) TaxCorp(ST) 41836 (CESTAT-MUMBAI)

Legal Crux of CESTAT Mumbai Ruling: Interpretation of Service Tax on Mobilization Advances - This ruling reinforces the necessity for taxpayers to actively engage in adjudication processes and to submit necessary documentation timely. While the illness of representatives may be a valid excuse for non-participation, it underscores the importance of having contingency plans for representation in tax matters. In this instance, the decision emphasizes that without demonstrating adequate grounds for exemption from service tax on advances, such assessments may be deemed valid.

15-01-2025 (2025) TaxCorp(ST) 41835 (CESTAT-MUMBAI)

Builder Exempted from Service Tax on Flat Sales Post Occupancy Certificate Issuance: CESTAT Ruling - In light of the ruling, it is determined that builders who receive occupancy certificates from municipal authorities are exempt from service tax on the related sales of property transactions completed after such issuance. Consequently, stakeholders in the real estate sector should prioritize obtaining valid occupancy certificates to fortify their positions against service tax liabilities. Builders should implement rigorous checks to ensure compliance with municipal regulations to leverage the exemption effectively.

06-01-2025 (2025) TaxCorp(ST) 41834 (SC)

SC Order Affirms CESTAT Ruling on Service Tax Exemption for Auction Proceeds of Abandoned Goods by CONCOR - In light of the Supreme Court's affirmation of the CESTAT's stance, it is imperative for firms engaged in handling abandoned goods and logistics to reassess their tax obligations concerning service tax. The ruling serves as a landmark decision clarifying that no service tax is applicable on auction proceeds where no identifiable service receivers exist. Stakeholders should ensure appropriate legal counsel reviews such operations to mitigate any potential liability and secure compliance with prevailing tax laws.

02-01-2025 (2025) TaxCorp(ST) 41833 (SC)

Supreme Court Upholds High Court Decision on Service Tax Liability and Dismisses Appeal Due to Delay - In light of the Supreme Court's ruling, it is imperative for similarly-situated petitioners to prioritize timely filings of appeals and adequately substantiate any claims for delays. Legal representatives must ensure that all requisite documentation is meticulously compiled and submitted to avoid delays that could impede the resolution of case merits. The dismissal on both counts emphasizes the importance of procedural vigilance alongside substantive legal arguments.

08-01-2025 (2025) TaxCorp(ST) 41832 (HC-AP)

Legal Crux of Telangana High Court's Decision on SVLDRS Payment Validity and Property Attachment - The Telangana High Court's ruling reinforces the necessity for taxpayers to adhere strictly to the terms outlined in legislative schemes such as the SVLDRS. Given that the taxpayer failed to make timely payment, the court upheld the Department's actions regarding property attachment, which signals the criticality of compliance with tax provisions. Taxpayers must therefore assess their financial capabilities timely and strategize their tax planning to align with statutory deadlines. Forward-looking, it is imperative for firms to ensure prompt and adequate processing of their financial obligations to avoid adverse repercussions from tax authorities.

15-01-2025 (2025) TaxCorp(ST) 41831 (CESTAT-NEW DELHI)

Service Tax Demand Dropped: CESTAT Emphasizes Need for Concrete Evidence in Tax Evasion Claims - The CESTAT's ruling indicates a clear procedural requirement for the Revenue Department to produce credible and tangible evidence of tax liability before pursuing demands for service tax. This case serves as a legal benchmark, emphasizing the necessity for robust evidence in cases concerning the alleged evasion of service tax. Assessees should note that without substantive documentary evidence, they cannot be held liable for service tax demands based solely on presumptive claims.

14-01-2025 (2025) TaxCorp(ST) 41830 (CESTAT-KOLKATA)

CESTAT Kolkata Rules on Refund of Service Tax Despite Unjust Enrichment Claims - In light of the findings of the CESTAT, it is incumbent upon appellants seeking refunds of service tax to meticulously document that no service tax was collected from the service recipient. This reinforces the principle that if the payer has not discharged their service tax liability, the objecting party fails to meet the unjust enrichment test to which refund claims are subjected. Therefore, taxpayers should ensure thorough compliance and transparency with invoicing and payment records to substantiate future refund applications.

20-12-2024 (2025) TaxCorp(ST) 41829 (HC-CALCUTTA)

Senate Acquires Crucial Ruling On Service Tax Vces Eligibility Due To Deadline Payment Conflict - Payments remitted subsequent to the stringent cut-off date of 1st March 2013, but before the constitution of the VCES scheme, are nonetheless legitimate under the provisions of the VCES. Consequently, the assessee is entitled to benefits under this scheme, necessitating that their declaration be processed accordingly. Moreover, under the delineated circumstance, the refusal of the VCES declaration does not qualify as an order subject to appeal.

15-01-2025 (2025) TaxCorp(ST) 41828 (CESTAT-NEW DELHI)

CESTAT New Delhi Clears Service Tax Demands for PGCIL, Upholds Reinstatement for MCD Construction Services - As an actionable step, service providers must clearly delineate the nature of their dealings, especially in transactions involving public sector entities and any potential profit element, ensuring either to seek explicit exemptions where applicable or prepare for possible service tax liabilities.

11-12-2024 (2025) TaxCorp(ST) 41827 (CESTAT-CHANDIGARH)

CESTAT Declares Sale of SIM Cards Not Subject to Business Auxiliary Services Taxation - In light of the current ruling, it is established that the appellant is not liable for the service tax concerning the sale of SIM cards, as they only act as distributors without creating any value addition that warrants the imposition of service tax under Business Auxiliary Services. This decision offers clarity and reinforces the position that distributors are insulated from additional tax liabilities when the primary provider has already discharged its tax obligations effectively.

10-01-2025 (2025) TaxCorp(ST) 41826 (CESTAT-NEW DELHI)

CESTAT Ruling Affirms Service Tax Exemption for Agricultural Produce Cleaning, Grading, and Handling Services - The CESTAT’s decision highlights critical legal findings affirming that specific service activities related to agricultural produce, such as cleaning, grading, and handling, are not subject to service tax both pre- and post-negative list. Consequently, businesses engaged in the agricultural sector can confidently proceed without the apprehension of unwarranted tax liabilities, provided their operations align with the exemptions highlighted in this ruling.

10-01-2025 (2025) TaxCorp(ST) 41825 (CESTAT-KOLKATA)

High Court Reinforces Exporters' Rights: Extended Timeframe for Service Tax Refunds Recognized - The conclusion drawn from the current decision supports the Appellant's rightful claim for a refund of input services based on the provisions of Notification No. 41/2007-S.T. dated 06.10.2007. The extension provided by Notification No. 32/2008-S.T. is to be applied retrospectively, enabling exporters like the Appellant to claim refunds within the extended timeframe of six months from the quarter-end date. This decision sets a critical precedent that acknowledges the challenges faced by exporters and reinforces their rights to claim refunds irrespective of procedural technicalities.

10-01-2025 (2025) TaxCorp(ST) 41824 (CESTAT-NEW DELHI)

Extended Limitation Period for Service Tax Demand: CESTAT Rules on Time Bar and Intent to Evade - This case serves as a critical precedent that delineates the strict requirements needed for invoking the extended limitation period under the Finance Act. It underscores the importance of establishing clear evidence of intent to evade tax rather than merely showcasing the act of non-disclosure. Taxpayers must meticulously document their taxable activities and ensure compliance with all reporting requirements to mitigate the risk of demands being levied outside the proper limitation period.

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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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

20-01-2025 (2025) TaxCorp(IDT) 10203 (Excise)

SC : SC Receives Appeals Challenging CESTAT Delhi's Ruling on Classification of EPS-ECU as Steering Component

20-01-2025 (2025) TaxCorp(IDT) 10202 (Excise)

SC : Assessee urged to seek waiver afresh in light of understanding of Section 4A

20-01-2025 (2025) TaxCorp(IDT) 10200 (Excise)

SC : SC Upholds MP HC's Ruling Quashing Central Excise Duty on Fabricated Gates for Hydroelectric Power Projects

20-01-2025 (2025) TaxCorp(IDT) 10199 (Service Tax)

SC : Supreme Court Upholds CESTAT's Ruling Against Service Tax Demand on Blu-O Bowling Centres' Income

16-01-2025 (2025) TaxCorp(IDT) 10173 (GST)

HC : Delhi High Court Overturns GST on License Fees for Electricity Commissions, Declares Regulatory Functions Non-Commercial

16-01-2025 (2025) TaxCorp(IDT) 10172 (GST)

HC : Bombay High Court Decides on GST Applicability for Second-Hand Goods, Upholds Show Cause Notice Generation for Art Collectors and Antique Transactions

16-01-2025 (2025) TaxCorp(IDT) 10171 (GST)

HC : Allahabad HC Invalidates GST Registration Cancellation Due to Procedural Irregularities in Non-Filing Notices

16-01-2025 (2025) TaxCorp(IDT) 10170 (GST)

HC : Interpretation of 'Local Authority' and 'Governmental Authority' Dismissed by Gujarat HC

16-01-2025 (2025) TaxCorp(IDT) 10169 (GST)

HC : AP High Court Rules Solar Power Projects Not Works Contracts Under GST, Affirms Refund Claims on Inverted Duty Structure

15-01-2025 (2025) TaxCorp(IDT) 10168 (GST)

HC : Karnataka High Court Allows Assessee to Respond to Show Cause Notice on GST Returns Amid Legislative Changes

15-01-2025 (2025) TaxCorp(IDT) 10167 (GST)

HC : Madras HC Overturns Assessment Order for Procedural Irregularities in ITC Case

15-01-2025 (2025) TaxCorp(IDT) 10166 (GST)

HC : Madras High Court Strikes Down Tax Officer's Order, Remands Matter for Reassessment of Discrepancies in GST Returns and ITC Claims

16-01-2025 (2025) TaxCorp(IDT) 10165 (GST)

HC : Madras HC Allows Assessee Final Opportunity to Contest Reversal of ITC with Conditions

10-01-2025 (2025) TaxCorp(IDT) 10154 (GST)

HC : Gujarat High Court Grants Differential Refund under Inverted Duty Structure (IDS) Prior to Amendment Date

10-01-2025 (2025) TaxCorp(IDT) 10149 (GST)

AAR : Gujarat AAAR Upholds GST Exemption for Free Bus Transportation to Employees in Emcure Case

10-01-2025 (2025) TaxCorp(IDT) 10148 (GST)

AAR : Gujarat AAAR Upholds AAR Ruling on Time of Supply for Mobilization Advances in EPC Contract for Bridge Construction

09-01-2025 (2025) TaxCorp(IDT) 10135 (GST)

HC : Gujarat HC Clarifies Transfer of Leasehold Rights: Assignment Not Subject to GST Liability

16-01-2025 (2025) TaxCorp(IDT) 10128 (Service Tax)

SC : Supreme Court Upholds CESTAT Ruling: F&B Supply to Flights Classified as Sale, Not Outdoor Catering Service

06-01-2025 (2025) TaxCorp(IDT) 10122 (GST)

HC : Madras High Court Overturns Revenue’s Denial of Assessee’s Refund Claim, Upholding Timeliness of Appeal Filing

06-01-2025 (2025) TaxCorp(IDT) 10121 (GST)

HC : Karnataka High Court Directs Assessee to Appeal Against Erroneous GST Short Payment Notice for 2019-20 and 2020-21; Temporarily Stays Precipitative Action

06-01-2025 (2025) TaxCorp(IDT) 10120 (GST)

HC : Bombay High Court Upholds DGGI's Authority to Issue Show Cause Notice on GST Violation Allegations for Payment Aggregators

06-01-2025 (2025) TaxCorp(IDT) 10119 (GST)

HC : Delhi HC Invalidates Retrospective Cancellation of GST Registration, Establishes Clear Timelines for Enforcement

06-01-2025 (2025) TaxCorp(IDT) 10118 (GST)

HC : Telangana High Court Upholds GST Notification Validity While Questioning Ratification Procedures

06-01-2025 (2025) TaxCorp(IDT) 10113 (GST)

HC : Calcutta HC Rejects Assessee's Writ, Upholds Revenue's Penalty for Tax Evasion Due to Discrepancies in Goods Declaration

06-01-2025 (2025) TaxCorp(IDT) 10112 (GST)

HC : Madras HC Nullifies Revenue's Excess Demand Beyond Show Cause Notice Scope

06-01-2025 (2025) TaxCorp(IDT) 10110 (GST)

HC : Delhi HC Rules on Appeal Dismissal Due to Delay in Physical Submission, Affirms Validity of Online Filing

06-01-2025 (2024) TaxCorp(IDT) 10108 (GST)

HC : Madras High Court Overturns Additional Commissioner’s Ruling on Unutilized Input Tax Credit and Interest Levy

06-01-2025 (2024) TaxCorp(IDT) 10101 (Customs)

SC : SC Remands Proceedings to CESTAT in Tata Steel Ltd. Customs Duty Dispute Following Canon Review Case

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