Sun Microsystems vs. Commissioner of Central Excise & Service Tax -Consideration received in convertible foreign exchange for services to a Singapore company in India qualifies as ‘export of service.
CESTAT Mumbai dismisses Revenue’s application for review against DHL Lemuir Logistics, criticizes incorrect factual representation.
Globolive 3D Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court recently delved into a significant issue concerning the nature of Satellite derived 3D model services. The core matter revolved around whether such services should be categorized as Online Information Database Access or Retrieval (OIDAR) services or considered as an […]
Analysis of CESTAT Mumbai case between CGST & CE and Modern Road Makers Pvt. Ltd., focusing on service tax demand based on ST-3 and ITR mismatch.
Gujarat High Court quashes order rejecting GST refund without reasons in Vodafone Mobile Services Limited vs Union of India case. Learn about the court’s decision and its implications.
Read about ATA Freight Line vs Commissioner case. Analysis of CESTAT Chandigarh ruling on logistics services, service tax liability, and appeal outcome.
Bombay High Court quashes show cause notice by CGST & Central Excise after 10 years. Learn about Coventry Estates case, delay issues, and legal analysis.
Insights on the JEM Exporter vs Union of India case, where the Bombay HC overturned the denial of input tax credit due to procedural errors.
The petitioner would not have delayed the return as it was entitled for a refund. Cause of justice should not be defeated for technicalities.
Bombay HC sets aside tax refund rejection of Wallem Shipmanagement. Court cites COVID-19 disruptions and upholds principles of natural justice
