CESTAT | What is the role of will/intention in evasion of payment of duty? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of
service tax
CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of
CESTAT | Whether credit of Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax paid on input services which have been used for construction of Mall, further used/usable for providing taxable output service admissible? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member), partly allowed
CESTAT | Can service tax be levied on the composite works contracts services? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and Sanjiv Srivastava (Technical Member) allowed an
CESTAT | Whether the service tax can be demanded on the construction of houses for rehabilitation of poor people under JNNURM? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by
CESTAT | Whether service tax is payable on liquidated damages and penalties recovered under the contract? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
CESTAT | Demand of service tax for an extended period of limitation along with interest dropped; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the rejection of
CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed
CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the
CESTAT | Enterprise Resource Planning (ERP) does not attract service tax under the category of Management or Business Consultant Service; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of S.S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
CESTAT | Procedural lapse is condonable and denial of substantive right is unjustified; Tribunal allows appeal under R. 6 (3A) (ii) of Cenvat Credit Rules, 2004
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an
CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of Anil Chaudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an
NCLAT | Can lease rentals arising out of use and occupation of a cold storage unit be categorised as ‘Operational Debt’ under S. 5(21) I&B Code? Find out Tribunal’s ruling
National Company Law Appellate Tribunal (NCLAT): A Coram of Venugopal M. (Judicial Member) and Shreesha Merla (Technical Member), while addressing the present company
CESTAT | Appellant not liable to pay Service Tax under the Head “Franchise Services” on activity of granting license to third party; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member),
CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)
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CESTAT | Benefit of S. 80, Finance Act, 1994 allowed to assessee who paid major portion of tax liability before issue of show cause notice
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi (Judicial Member) and Anil G. Shakkarwar (Technical Member)
Sikkim HC | Court refuses to condone delay where application drafted in haphazard manner and with nary a care to detail or explanation
Sikkim High Court: A Division Bench of Vijai Kumar Bist, CJ and Meenakshi Madan Rai, J. dismissed a writ petition filed against the
Bom HC | ‘Dominant user’ of construction in question to be seen while considering application of Section 65 (2-b) of Finance Act, 1994
Bombay High Court: S.C. Dharamadhikari and M.S. Karnik, JJ., dismissed an appeal filed against the order passed by Central Excise and Service Tax