Service Tax : Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will ...
Income Tax : The Parliament has passed the the Competition (Amendment) Bill, 2009 which is to replace the Competition (Amendment) Ordinance, 20...
Income Tax : The government is likely to seek the Cabinet’s approval on amending the Competition Act 2002 to facilitate the winding up of the...
Income Tax : After a lull, the contentious provisions regarding mergers and acquisitions (M&A’s) of the amended Competition Act is back on th...
Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...
Service Tax : CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard...
Corporate Law : NCLAT rules that appeals under Section 61 of IBC are invalid after corporate debtor dissolution. Explore the judgment on corporate...
Corporate Law : NCLAT Chennai held that after finalization of process of e-auction sale of Corporate Debtor, it cannot be permitted to consider Sc...
Company Law : NCLT Kolkata held that unsuccessful resolution applicant has no locus to assail resolution plan once the resolution plan has been ...
Service Tax : Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding...
Service Tax : Notification No. 33/2009 - Service Tax Central Government hereby exempts the taxable service provided to any person in relation to...
Income Tax : That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts...
CESTAT Allahabad held that invocation of extended period of limitation under proviso to section 73(1) of the Finance Act unjustified in absence of any willful suppression of facts with an intent to evade the payment of tax.
CESTAT Ahmedabad held that the issue involved is of pure interpretation of legal provisions and classification of services therefore, in absence of any no mala fide intentions and suppression of facts with intention to evade payment of service tax, extended period of limitation cannot be invoked.
ITAT Delhi held that addition under section 68 of the Income Tax Act treating share application money from undisclosed source unsustainable as burden duly discharged by filing confirmation, affidavit, copy of income tax return and bank statement of respective parties.
CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.
NCLT Delhi held that resolution plan submitted by the Successful Resolution Applicant which was approved by CoC cannot be interfered by Adjudicating Authority. Adjudicating Authority is not empowered to analyse or evaluate commercial decision of CoC.
Bombay High Court held that services in the nature of ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ did not fall under taxable category of Business Auxiliary Services.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
CESTAT Chandigarh held that the registration of the premises is not a pre-condition for availment of cenvat credit and thereof consequently the refund.
CESTAT Allahabad held that denial of refund claim of service tax under notification no. 9/2009-ST dated 03.03.2009 as taxable service in respect of which refund is claim is not mentioned in the list of specified service approved by SEZ authority unjustified.
Explore the CESTAT Hyderabad’s ruling in Mentor Graphics India Pvt Ltd vs Commissioner of Central Tax Hyderabad regarding Cenvat credit eligibility for input services.
