Service Tax is exempt for authorized operations conducted within SEZ
The CESTAT, Ahmedabad in the case of M/s. Inox India Ltd. v. Commissioner of Central Excise [Service Tax Appeal No.…
Category: Pre-GST
Cenvat credit is allowed if inputs are wheeled out to the sister company
The Hon’ble Madras High Court in the case of India Cement Limited v. Commissioner of Customs [C.M.A.(MD) Nos.910 to 914…
Writ jurisdiction cannot grant a waiver of statutory pre-deposit condition for filing appeal
The Hon’ble Supreme Court in the case of Kantilal Bhaguji Mohite v. Commissioner, Central Excise and Service Tax-Pune III [Special…
The period during which the matter is pending before the High Court can be excluded from the limitation period
The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave…
Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax
The Hon’ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013…
One Time Settlement-2023 (OTS) Scheme to settle pre-GST tax liabilities launched by Excise and Taxation Department, Haryana
Chief Minister of Haryana launched the One Time Settlement-2023 (OTS) Scheme through the Excise and Taxation Department. The scheme will…
Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid
The CESTAT, Mumbai in the case of M/s. Tata AIG General Insurance Co. Ltd. v. Commissioner of Service Tax, Mumbai…
Time limit for claiming refund not applicable when Service Tax paid erroneously
The CESTAT, in Kolkata M/s. Bansal Biscuits Private Limited v. Commissioner of Central Excise & Service Tax, Patna [Service Tax…
Penalty is to be imposed on the erring Government official for non-compliance with the orders of Tribunal
The CESTAT, Allahabad in the case of M/s. Mahesh & Co. Pte Ltd. imposed a penalty of Rs.2,00,000/- for causing delay in implementation of the earlier order of the Tribunal without any justified reason, and said amount needs to be paid by the erring Commissioner.
Service Tax Demand based on Form 26 AS from Income Tax Department without Investigation is Invalid
The CESTAT, Kolkata in M/s. Piyush Sharma v. Commissioner of CGST & CX, Patna-I [Service Tax Appeal No.75856 of 2021…