Goods and Services Tax : Karnataka HC ruled that under Section 75(4) of CGST Act, a hearing opportunity must be granted before passing an adverse order. Ba...
Goods and Services Tax : Discover the significant changes proposed under GST in the Union Budget 2024-25, impacting the CGST, IGST, UTGST, and GST (Compens...
Custom Duty : Discover the key changes in customs and excise duties proposed in the Union Budget 2024-25, including updated rates and legislativ...
Income Tax : Discover the key changes in India's Income Tax Law from the Union Budget 2024-25. Highlights include revised tax slabs, increased ...
Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
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 ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
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 : Madras HC sets aside dismissal of GST appeal for delay, remands case to the appellate authority for fresh consideration despite th...
Goods and Services Tax : Delhi HC grants interim protection to a petitioner alleging misuse of GST credentials for ITC claims, pending further investigatio...
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...
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 ...
M/s Arcadia Share & Stock Brokers Pvt. Ltd. (“the Appellant”) was engaged in rendering stock broker services. However, the Appellant discharged service tax liability under the wrong accounting code i.e. service tax was remitted under the accounting code for education cess. The Department confirmed demand against the Appellant for non-payment of service tax under proper accounting code.
Whether the Cenvat credit reversal is required, where no service tax is paid on output services owing to non-recovery of consideration in case the assessee pays service tax on receipt/ collection basis under Rule 6(1) of the Service Tax Rules, 1994
We are sharing with you an important judgement of the Hon’ble Customs, Excise and Service Tax Appellate Tribunal of Bangalore (the CESTAT) in the case of the CCE Vs. M/s Amar Roto Prints [2013-TIOL-926-CESTAT-BANG] on following issue: Issue: Whether Cenvat credit can be denied on inputs used in a process not considered as manufacture and […]
Whether electricity charges towards electricity consumed by tenant, recovered on actual basis by landlord are includible in value of renting of immovable property services?
The Hon’ble CESTAT held that every shortcoming noticed during Audit cannot be held as due to mala fide intention on part of Assessee so as to invoke extended period of limitation and levy the penalty.
The Hon’ble Tribunal has held that Excise duty paid on Inputs and Service Tax paid on Input services used in the construction of immovable property can be taken and utilized for discharging ST liability on the renting of such immovable property and granted unconditional waiver from the pre-deposit of the dues adjudged against the Appellant and stay recovery thereof during the pendency of the Appeal on the basis of relying upon the following case laws:
Whether Services in relation to erection, commissioning and installation of storage tank for storage of imported inputs/ammonia outside factory are eligible as input services?
The Larger Bench of the Hon’ble Tribunal has held that no third time cess is payable on clearance from an Export Oriented Unit (EOU) to the Domestic Tariff Area Unit (DTA), which is subject matter of litigation for long now.
The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue: Issue: Whether service tax is leviable on the activity of preparation of place for organizing event or function by way of erection of pandal and shamiana? Facts: The process of erection/laying of […]
Query -What is VCES? Reply- VCES is a new amnesty scheme introduced vide Chapter VI of the Finance Bill, 2013 (the Finance Bill), to encourage voluntary compliance by defaulter of Service Tax under Chapter V of the Finance Act, 1994 (the Finance Act).
