Explore the crucial legal battle between Arasan Amuthan Construction and the Commissioner of Central Excise and Service Tax. Understand why no service tax is due on pre-2007 contracts according to CESTAT Chennai.
CESTAT Chandigarh held that service tax demand under reverse charge mechanism unsustainable in case the IPR is registered in any foreign country and is not registered in India.
A deep dive into CESTAT Ahmedabad verdict in Hitech Industries Vs C.S.T.-Service Tax. The tribunal clarified that job fabrication does not fall under the category of Manpower Recruitment or Supply Agency Service, setting aside Service Tax demand.
Unpacking the CESTAT Delhi ruling on Gurukripa Yuvraj Veg & Non-veg Restaurant regarding service tax exemption based on AC facility. Key takeaways and implications.
CESTAT Chennai held that penalty u/s 114(i) of the Customs Act, 1962 imposable as CHA has abetted or facilitated, may be deliberate or negligent, an illegal attempted export of prohibited goods i.e. Red Sanders wood pillars and tops.
CESTAT Ahmedabad held that as the service charges are based on metric tons of the goods handled and not on the basis of wages of laborers deployed for the job, the activity of the loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty is classified under Cargo Handling Service.
CESTAT Mumbai dismisses Revenue’s application for review against DHL Lemuir Logistics, criticizes incorrect factual representation.
For issuance of SCN involving extended period of limitation, suppression has to be brought on record which has not been done in this case by revenue.
CESTAT Ahmedabad order on Pharmanza India Pvt Ltd vs C.C.E. & S.T. case. Understand why manufacturing of drugs is not subject to business auxiliary service tax.
CESTAT Ahmedabad in M D Engineers Vs C.C.E. & S.T. held that Service Tax penalty under Section 76 and 78 cannot be imposed simultaneously.
