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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…
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…
Introduction: Recently, we have witnessed the ICC Men’s Cricket World Cup 2023. Often in the game of cricket, it is said that form is temporary and class is permanent. It essentially means that the form of a player may sometimes…
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…
CBIC issued Instruction No. 05/2023-GST dated 13.12.2023 drawing attention to the Judgment of the Hon’ble Supreme Court in the case of Northern Operating Systems Private Limited (NOS) on the issue of nature of secondment of employees by overseas entities to Indian firms and its Service Tax implications.
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…
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…
The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.- Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not…
The CESTAT, Bangalore in the case of M/s. Karnataka Golf Association v. The Commissioner of Service Tax and Another [Service Tax Appeal No. 21319-21320 of 2016 dated October 19, 2023] held that no service tax can be levied on the…
The Hon’ble Kolkata High Court in M/s. Laing- Simplex JV v. Commissioner of Central Excise and Service Tax, Ranchi [Service Tax Appeal No. 70693 of 2013 dated October 10, 2023] held that the services provided during the construction of the…