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Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
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Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
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Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
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Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
The Hon’ble CESTAT, Mumbai held that for no reason, the Revenue has retained the pre-deposit amount of the Appellants for more than 2 years after passing of the Order. Further, the Revenue neither filed an appeal against the Order nor obtained any stay, therefore, it is clear case of harassment to the Appellants that the legitimate claim of the Appellants has not been granted.
In the instant case, the Hon’ble CESTAT, Kolkata vide its Order dated April 30, 2013 directed the Ess Dee Aluminium Ltd. (the Appellant) to make pre-deposit of 25% of the Cenvat Credit involved in the case within a period of eight weeks and report compliance on July 15, 2013.
In the instant case, Jubiliant Engineering (the Appellant) was 100% Export Oriented Units (EOU) engaged in manufacturing of valve assemblies falling under the Chapter 8481 of the Central Excise Tariff Act, 1985. Though the Appellant was not required to pay duty on the export goods
In the present case, Tata Chemicals Ltd. (the Appellant) filed eleven Refund claims amounting to Rs. 1,26,78,767/- during the period September 1997 to December 1999. However, the Refund claims were initially rejected by the Adjudicating Authority and the Ld. Commissioner (Appeals).
Suncity Art Exporters (the Appellant) were exporters of handicrafts and were entitled to Refund of Service tax paid on the various specified input services in terms of Notification No. 17/09-ST dated July 7, 2009.
In the instant case, Kuttukaran Trading Ventures (the Assessee) was engaged in the business of reconditioning engines and parts thereof and repairs of other parts of vehicles of all brands. The Assessee did not have any authorization from any manufacturer of vehicles/ parts for providing post-sale service to buyers.
The issue of taxability of out-of-pocket expenses has always been a matter of litigation. Before April, 2006 there was no specific provision to this effect. However, from April 19, 2006 onwards, with the introduction of the Valuation Rules, Service tax is applicable on gross consideration including all expenses barring the expenses incurred as pure agent.
TATA Engineering and Locomotive Co.Ltd.(Now Known as TATA Motors Ltd.)[the Appellant or the Company] is a manufacturer of Motor Vehicles and also engaged in the business of hire finance of Motor Vehicles.
Entry 25 of Schedule VI of Karnataka Sales Tax Act, 1957 (Entry 25) was inserted vide an amendment in July 1, 1989 thereby providing for levy of Sales tax for processing and supply of photographs, photo prints and photo negatives.
Sunrise Enterprise (the Appellant) imported Global Star Brand Tyres, Tubes and Flaps (imported goods) falling under Chapter 40 of the First Schedule to the Customs Tariff Act, 1975 (the Customs Tariff Act) from Peoples Republic of China and Thailand and filed 3 Bills of Entries, one dated July 11,2007 and two dated July 12,2007.
