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Free services offered during warranty periods not liable to service tax

April 30, 2024 1128 Views 0 comment Print

The CESTAT Mumbai allows the appeal in the case of Reliable Automotive Private Limited versus Commissioner of CGST & Central Excise, setting aside demands and penalties. Get insights into the legal proceedings and conclusions.

Non-Fulfillment of Stipulated Event – No Service Tax Payable

April 30, 2024 375 Views 0 comment Print

The appellant, in a recent case involving the supply of crude oil/gas to ONGC, failed to meet the stipulated event for service completion. Consequently, the obligation to pay service tax was deemed non-applicable.

GST Refund: Kerala HC directs GSTN to pass rectification order

April 30, 2024 585 Views 0 comment Print

Explore the Kerala High Court directive to GSTN regarding refund claims, errors rectification, and implications for petitioners. Detailed analysis and outcome included.

UP Entry Tax Act: Assessment of IMFL cannot be done under New 2007 Act

April 2, 2024 183 Views 0 comment Print

Read how Allahabad High Court set aside entry tax orders against United Spirits Limited, citing jurisdictional issues with the UP Entry Tax Act. Analysis and implications explained.

Commission cannot be disallowed merely for increase in Rate of Commission 

April 2, 2024 417 Views 0 comment Print

Learn how ITAT Mumbai overturned a decision to disallow excessive commission paid by Srinathji Yamunaji Enterprises, citing lack of evidence and business necessity.

Prima facie Pre-SCN (ASMT-10) Before issue of DRC-01 is Mandatory: HC Grants Stay

March 23, 2024 4980 Views 1 comment Print

Get insights into the Hindustan Construction Company Limited vs Union of India case in the Himachal Pradesh High Court. Learn about the stay of recovery proceedings and the court’s reliance on ASMT 10 and precedent.

Appellant entitled to avail cenvat credit on input services distributed by ISD (HO_

March 23, 2024 414 Views 0 comment Print

CESTAT Kolkata sets aside orders and allows appeals in Nalco Water India Limited Vs Commissioner of CGST & Excise, Howrah case, holding distribution of input service credit on a pro rata basis valid.

Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

March 12, 2024 507 Views 0 comment Print

Explore the significance of order communication in appeals provision, as clarified by CESTAT Ahmedabad in Ashapura Minechem Ltd. Vs C.C.-Jamnagar case, setting aside rejection orders.

No service tax under section 65(105)(zzzza) if building isn’t primarily for commerce/industry

March 12, 2024 705 Views 0 comment Print

Dive into the analysis of service tax exemption under section 65(105)(zzzza) for construction not primarily for commerce/industry, as seen in RBS Candiaparcar Vs Commissioner of Central Excise (CESTAT Mumbai).

Right to Hearing Mandatory for Adverse Orders: Section 75(4) of CGST Act 2017

February 15, 2024 1398 Views 0 comment Print

In a landmark decision, Allahabad High Court sets aside an order for erroneous GST refund recovery against KEC International, emphasizing hearing rights.

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