The Hon’ble Supreme Court in the case of Commissioner of Goods and Services Tax and Central Excise v. SNQS International Socks Private Limited [Civil Appeal Diary No(s). 8343/2024 dated March 19, 2024] dismissed the Commissioner of Goods and Services Tax and Central Excise (“the Appellant”) appeal.
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. 10341 of 2016-DB dated March 07, 2024], held that once the legislature by way of an enactment has provided certain exemptions, any notification issued under any other enactment will not take away the right of […]
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 Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation […]
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 of 2021 dated January 30, 2024], held that in the current case, no evidence establishes that a substantial portion of the agreement refers to the obligations that are to be followed by the Appellants. Further, […]
Chennai tribunal gives split verdict over GST on salaries to expats
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 companies for such payments, the Chennai Bench of the Customs, Excise and Service Tax Appellate […]
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 [Service Tax Appeal No. 85359 of 2017 and 85635 of 2021 dated November 08, 2023] allowed the appeal and held that Credit cannot be denied due to incorrect description of Service on invoices when the […]
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 Appeal No. 75363 of 2016 dated November 17, 2023] held that time limit prescribed for claiming refund under Section 11B of the Central Excise Act, 1944 (“the CEA”) would not be applicable in cases when […]
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 dated October 17, 2023] held that service tax demand based on Form 26 AS from the Income Tax Department without Investigation is Invalid. Facts: M/s. Piyush Sharma, (“the Appellant”) has undertaken and/or rendered services to […]
Sufficient reasons are required to sustain the charge of abatement
The CESTAT Bangalore, in the case of Mr. Rafeek K.T. v. Commissioner of Customs, Cochin [Customs Appeal No. 20074 of 2020 dated October 25, 2023] allowed the Appeal and held that the penalty cannot be imposed on the Appellant solely based on the retracted statement when there is no other admissible evidence to prove the […]