4+ day, 8+ hour ago   (1115+ words) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a central excise duty demand of ₹72.33 lakh against an evaporative air cooler manufacturer after finding that the alleged clandestine clearances were calculated primarily from documents whose…...

5+ day, 8+ hour ago   (583+ words) The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has restored a service tax appeal after finding that the assessee had deposited the entire 10% of the disputed amount required at the two appellate stages. The…...

5+ day, 10+ hour ago   (1023+ words) The Calcutta High Court has upheld an order directing the Central Goods and Services Tax authorities to pay compensatory interest at 9% per annum on a service tax refund of approximately Rs. 2.20 crore, holding that the interest must be calculated from…...

6+ day, 2+ hour ago   (1317+ words) The Meghalaya High Court has quashed a service tax adjudication order against the Assam Rifles Group Insurance Scheme, holding that an unexplained delay of nearly eight-and-a-half years in deciding the show-cause notice violated the statutory timeline under Section 73(4B) of the…...

6+ day, 7+ hour ago   (604+ words) The Punjab and Haryana High Court has set aside three orders passed by a Ludhiana court in a prosecution under the Central Goods and Services Tax Act, 2017, holding that the trial court could not proceed to record pre-charge evidence without…...

6+ day, 8+ hour ago   (582+ words) The Kerala High Court has held that the question of refund or adjustment of service tax already paid by an assessee must be kept open until the assessing authority determines whether the underlying contract is a works contract or a…...

1+ week, 9+ hour ago   (979+ words) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bengaluru, has held that composite contracts involving both the supply of materials and the provision of services could not be subjected to service tax before the introduction of the taxable category…...

1+ week, 10+ hour ago   (811+ words) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has held that repair, reconstruction and maintenance contracts involving both the supply of materials and provision of services constitute composite works contracts and cannot be subjected to service tax under…...

1+ week, 10+ hour ago   (1159+ words) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has set aside a service tax demand of approximately ₹1.27 crore imposed on a publicity company for renting hoardings and advertising space to other advertising agencies. The bench of P.A. Augustian…...

1+ week, 10+ hour ago   (751+ words) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has set aside a service tax demand of ₹2.31 crore after finding that the department issued separate show cause notices against three registrations linked to the same PAN without verifying or…...