CESTAT: Reversal of Cenvat Credit for Common Input Services Satisfactory For Compliance under Cenvat Credit Rules, 2004 The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal...
CESTAT: No Service Tax on Services of Road Repair and Maintenance from 16.06.2005 to 26.07.2009 The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that...
Supreme Court Ruling Exempts Crane Rentals from VAT: Control Over Equipment Key Factor The Supreme Court has ruled that the hiring of motor vehicles/cranes constitutes a service, not a sale of...
CESTAT: TDS Paid to Overseas Service Provider Not Taxable Under Service Tax The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that the TDS amount...
Vessel Hires Not Subject to Service Tax: CESTATThe Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has quashed a service tax demand on the amount received by the Dredging...
Supreme Court: No Penalties can be imposed for Service Tax showing Wrong Category in Show Cause Notices A Division Bench of the Supreme Court, consisting of Justices Abhay S. Oka and Sanjay Karol,...
Supreme Court Recalls Judgment that Indirect Tax can be levied on Duty-Free Shops at Airport The Supreme Court has recalled its Division Bench verdict of April 10, 2023 wherein it had determined that...
Karnataka High Court Rules in Favour of ATM Management Services as Pure Services, Overturns VAT Re-assessment The Karnataka High Court has invalidated the re-assessment and affirmed that providing...
Kerala High Court: Customized Software Developed for Specific Users Are Taxable under the Category of ‘Goods’ The Kerala High Court clarified that software developed and customized for a specific...
CESTAT: Department Should not have Invoked the Extended Time Period for Demanding Service Tax The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, by its single member C.L....
CESTAT: Service Tax Cannot be Levied on Incentive Received for Achieving Sales Target The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi by its two-member bench of Justice Dilip...
CESTAT Reiterates: IPRs Covered Under Indian Law at Present Alone are Chargeable to Service Tax The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while adjudicating an...
