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Hon’ble CESTAT’s significant clarity; Marketing Support is Business Support, Not Intermediary Hon’ble Chennai CESTAT recent ruling offers crucial support for taxpayers facing GST demands on marketing, sourcing support services, etc. Here are the key takeaways: 📌Purpose-Based Interpretation; Contracts should be…
The matter of goods and services tax (GST) on salaries paid to expats by Indian subsidiaries of multinational corporations (MNCs) refuses to die down. After the verdict of the Supreme Court on taxing reimbursements paid by Indian subsidiaries to parent…
The CESTAT, Chennai in M/s. Asus India Private Limited v. Commissioner of Customs held that, gaming laptops are classifiable under Customs Tariff Heading 8471 as “Automatic data processing machines” even though it is being marketed as a gaming computer that is capable of running high end graphic intensive games.
The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise quashed the penalty imposed by the adjudicating authority and held that penalty under section 77 and 78 of the Finance Act, 1994 will not to be imposed in cases where duty and interest are paid voluntarily.
The CESTAT, Chennai, in M/s ABC Consultants Pvt. Ltd. v. Commissioner of Service Tax set aside the demand of service tax on reimbursed amount and held that the assessee only paying advertisement charges on behalf of clients which was later reimbursed to him on actual basis thus the demand of service tax is unsustainable.
The CESTAT, Chennai in M/s. Alfred Berg & Co., (I) Pvt. Ltd. v. The Commissioner of GST and Central Excise held that no refund of unutilized CENVAT credit after stopping manufacturing due to sale of business to another company.
The CESTAT, Chennai in M/S. Hotel Shreelekha Regency Limited [Service Tax Appeal No. 40073 of 2014 dated July 14, 2023] set aside the order demanding service tax on rental property and held that, income received from rent by assessee is…
The CESTAT, Chennai in M. Vijayabharathi June 14, 2023 set aside the order levying service tax on total rent received by co-owners jointly and held that the income received as rent by each co-owner is much below the threshold limit to subject the levy of service tax.
The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023] held that if refund overlaps with the period for which the demand…
The CESTAT, Chennai in M/s. T.A.F.E Access Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No. 526 of 2012 dated May 26, 2023] set aside the order demanding Service Tax on cost of the spares/materials used for providing…