CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC
The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking the extended period of limitation.
In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 […]
CESTAT set aside the Ex-parte order passed by the Revenue Department confirming the demand of Service tax along with interest and penalty on the cleaning services in respect of non-commercial building or premises.
HC held that, orders denying refund claim to the assessee for accumulated credit of Compensation Cess, where the reason of claim being time barred is absent but certain other reasons have been assigned that are sufficient to enable the assessee to know the cause for rejection of the claim for refund cannot be categorized to be non-speaking. Further, relegated the matter for avail the alternate remedy of appeal
HC held that, detention/seizure of the vehicle and goods without issuing proper notice or detention order by the proper officer is in gross contravention of the statutory provisions.
CESTAT held that, service tax is not payable on reimbursement of expenses as the nature of service should make no difference to the taxability of reimbursement.
CESTAT held that the value of scrap arising during the process of manufacture by the job worker is not included in the value of the goods cleared by the job worker to the principal manufacturer for the purpose of levying excise duty.
Service Tax on the amount of liquidated damages – CESTAT Held that, Service Tax is not payable on liquidated damages collected in the nature of penalty.
No interest and penalty to be imposed if credit is merely availed but not utilised | Section 73 & 74 Interest will be attracted only if wrong/excess ITC availed & utilized
