SEO Description: The ITAT Bangalore has remanded a case back to the tax office to verify whether employee PF/ESI contributions were paid on time, noting a discrepancy between the audit report and the taxpayer’s claim.
CESTAT Mumbai has set aside a penalty on Ceat Ltd for a reversed CENVAT credit, ruling that voluntarily correcting an error negates an intent to evade tax.
CESTAT Mumbai dismisses a revenue appeal, confirming that VAT/sales tax subsidies under the Goa scheme are not to be included in the assessable value for central excise duty.
The CESTAT Mumbai has remanded a service tax dispute back to the original authority for a new adjudication. The case centers on whether tax liability is determined by the date a service is completed or the date payment is received.
CESTAT Mumbai ruled Lehman Brothers India not liable for service tax on winding-up services, setting aside refund rejection and allowing appeals.
ITAT Mumbai allowed an appeal by a private discretionary trust, directing the re-computation of surcharge at 15% instead of 37%. The decision follows the Special Bench ruling in Aradhya Jain Trust vs. ITO, clarifying surcharge slab applicability for trusts taxed at maximum marginal rate.
NCLAT has rejected an appeal by Technio Business Solutions, citing a lack of credible reasons for a 172-day delay in refiling. NCLAT found the explanations to be baseless.
Calcutta High Court invalidates an ex-parte GST order against Annu Projects Pvt. Ltd., citing the tax authority’s failure to provide a mandatory hearing under Section 75(4).
The NCLAT has rejected an appeal by Technio Business Solutions, citing a lack of credible reasons for a 172-day delay in refiling. The court found the explanations to be baseless.
CESTAT has upheld the confiscation of smuggled gold and a penalty on two individuals after they were caught with gold concealed in a car without proper documents.