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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…
Goa State Trade Circular dated 14.02.2024 regarding last date for submitting application under the GRATIPOS Act is 7th March, 2024
Members of the Chandigarh Beopar Mandal (CBM) have resented the delay by the UT Administration in implementing the one-time settlement scheme for all pending VAT assessment cases on Punjab pattern. A meeting of the traders’ body was held to hail…
The Hon’ble Supreme Court in the case of M/s. Modi Naturals Ltd. v. The Commissioner of Commercial Tax UP [Civil Appels No. 5822-5823 of 2023 dated November 6, 2023] allowed the appeal filed and held that, the Assessee can claim…
The CESTAT, Ahmedabad has ruled that the assessee was aware of the chargeability of service tax upon the commission received under the head of Business Ancillary Services and had deliberately never disclosed the same in the monthly returns, thus the financial hardship faced by the assessee is no ground for non-payment of Service Tax, hence dismissed the appeal.
The CESTAT held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is available as Cenvat credit
The CESTAT, Ahmedabad has set aside the order passed the Adjudicating Authority on the ground that assessee provides works contract services by holding that, the services of general wiring, fitting thereof, are not covered under works contract services.
Cenvat credit can be availed on pre-fabricated shelters, towers and tower material which form an essential ingredient in the provision of telecommunication service
The CESTAT, Bangalore in M/s. Sun Microsystems (I) Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU set aside the demand order passed by the Adjudicating Authority and held that, marketing, sales promotion, and technical pre-sales support service provided by the assessee to Indian customer on the direction of the foreign company tantamount to ‘export of service’.
The CESTAT, Mumbai in M/s. Hiranandani Builders v. Commissioner of Service Tax-VII, Mumbai set aside the demand order and held that, the Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area.