Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...
Custom Duty : CESTAT Bangalore's ruling in case of Rafeek K.T. v. Commissioner of Customs, emphasizing need for substantial evidence to impose p...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Service Tax : CESTAT Delhi held that granting “call option” is not an activity of rendering service. Thus, appellant has wrongly been held t...
Custom Duty : CESTAT Delhi held that imposition of penalty and revocation of customs broker license justified as customs broker abetted the ille...
Custom Duty : CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as re...
Service Tax : Oceanic Consultants Pvt Ltd Vs Commissioner or Central Excise And Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that Indi...
Service Tax : Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to veri...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
Courses in : (i) Mass Communication, (ii) International Business Management, (iii) Telecom Management, (iv) Information Technology, (v) Management Studies, (vi) Geo-informatics and (vii) Operational Management are ‘vocational courses’ and therefore, exempt from Service tax
In the instant case, Chowgule Industries (P.) Ltd. (the Appellant) was a holder of Service Tax Registration under the category of ‘authorized service station’ for Maruti Udyog Ltd. (Maruti). The Appellant had purchased the vehicles from the Maruti and sold to their customers.
Customs Notification 102/97 Dt.14.09.2007 permitted importers to claim refund of Special Additional Customs Duty (SACD) paid on the imported goods, provided such imported goods are sold in the domestic market on payment of VAT/Sales Tax.
The CESTAT Ahmedabad in the case of M/s Quippo Energy Private Ltd. vs. Commissioner of CE & ST held that the activities carried on by the assessee on imported gensets results into existence of a more functional & operational product catering the needs of industrial consumers
The Hon’ble CESTAT, Mumbai held that invoices, on the basis of which Cenvat credit was availed was issued by manufacturer-supplier and the Appellant’s name is clearly appearing as consignee, therefore the invoices in question are squarely covered by clause (a) of sub rule 1 of Rule 9 of the Credit Rules.
The Hon’ble CESTAT Mumbai held that since the exempted goods were brought back into the factory after testing and subsequently, exported under Bond, therefore, by virtue of Rule 6(6)(v) of the Credit Rules, the provisions of sub-rule (i), (ii), (iii) & (iv) of Rule 6 are inapplicable.
Reliance Infratel Ltd. Vs. CCE (CESTAT Mumbai) Reliance Infratel Ltd. was engaged in the business of providing ‘passive wireless telecom infrastructure’. The Appellant and its associated enterprise entered into an MOU whereby the Appellant granted Associated enterprise an indefeasible right to use 80% of the total capacity of its optic fibre cable network for 10 years.
The Department has confirmed the demand against Expera India Pvt. Ltd. and others (the Appellants) and held that reimbursement of expenses are to be included in the gross value of the services in terms of the provisions of Rule 5(1) of the Service Tax Valuation Rules.
AGM India Advisors Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAST Mumbai)- Remittance against export of services received in Indian Rupees but through foreign bank is deemed to be received in convertible foreign exchange – Export condition stands satisfied.
In the case of Bank of Baroda VS Commissioner of Service Tax it was held that the service of transmission and exchange of financial messages falls under the category of Banking and Other Financial Services and service tax should be levied accordingly
