CESTAT Chennai held that the advertising materials like glow sign boards, flex printing, broachers, stickers, tags, posters, hand bills, signages, etc., which cater to the requirements of the specific customers, on which VAT is paid, is not leviable to Service Tax.
CESTAT Chandigarh held that the assessee is entitled to cenvat credit of service tax paid under reverse charge mechanism on the services received from Foreign Service provider prior to 18.04.2006.
Bombay High Court held that the Goa Cess Act is intra vires Articles 14, 301, 303 read with Article 304 of the Constitution of India. The same is not subsumed by the GST laws.
CESTAT Allahabad held that supply of diesel in Operation & Maintenance contract, being supply of goods, is outside the purview of service tax. Accordingly, value of diesel is not includible in the assessable value of operation and maintenance service.
Allahabad High Court held that imposition of penalty due to delay in generation of e-way bill unjustified as delay was due to technical glitches on portal. Thus, imposition of penalty for mere technical errors, without having any potential financial implications, unjustified.
ITAT Mumbai held that benefit of indexation of cost of acquisition is to be given to the assessee while computing long term capital gain for the purpose of section 115JB of the Income Tax Act.
Bombay High Court held that denial of benefit under Vivad Se Vishwas Act, 2020 on erroneous allegation of non-filing of Form 4 unjustified as the same is already filed much before the extended date.
CESTAT Chennai held that DGCEI officers are Central Excise Officers as they have been vested with the powers are fully competent to issue Show Cause Notice demanding service tax on reverse charge.
The assessee company having its business of builders and property developers, following mercantile system of accounting, filed its return of income on 30.09.2013 disclosing income at Rs.2,86,000/- after claiming deduction of Rs.4,03,40,492/-u/s. 80IB(10) of the Act.
ITAT Mumbai held that exemption under section 10(23D) of the Income Tax Act is available to UTI India Fund Unit Scheme 1986 as it is one of the scheme listed at sr. no. 37 in schedule II of the Repeal Act.
