Taxation Law
SEZ Act Prevails: CESTAT Chennai Upholds Service Tax Exemption for Rent-a-Cab Services to SEZ Units
Customs, Excise, and Service Tax Appellate Tribunal affirms overriding effect of SEZ Act over the Finance Act, granting ...
Tribunal Exonerates Deccan Construction: Service Tax Demand on Educational Building Projects Quashed
Chennai Bench Rules Non-Profit Educational Institutions Exempt from Commercial Construction Taxation...
Tribunal Exempts T.T. Krishnamachari & Co. from Service Tax on Copyrighted Logo
CESTAT Chennai Bench rules in favor of T.T.Krishnamachari & Co., setting aside service tax demand on royalty income from...
ITAT Mumbai Quashes Addition on Alleged Bogus Share Transactions
Tribunal Rules in Favor of Hareshkumar Shah, Validating Long-Term Capital Gains and Dismissing Unsubstantiated Allegatio...
CESTAT Chennai Quashes Service Tax Demand on Aravindh Eye Hospital's Collaborative Healthcare Arrangements
Revenue Sharing Agreements with Charitable Institutions Not Taxable as Business Services, Tribunal Rules...
CESTAT Rules in Favor of Silk Air Singapore, Quashes Service Tax Demands
No Service Tax Liability on Reverse Charge Mechanism for Services Consumed Abroad, Sponsorship Expenses Also Exonerated...
CESTAT Grants Exemption to Ancillary Electricity Services, Overturns Service Tax Demand
Tribunal Rules in Favor of M/s Chauhan Enterprises, Citing Exemption Under Section 66D(k) of the Finance Act, 1994...
Relief for Retired Registrar: ITAT Allows Deduction Under Section 54 Despite Delayed Registration
Tribunal Remits Case to Assessing Officer to Verify Compliance with Section 54 Conditions...
Tribunal Upholds Classification of Face Recognition Systems as Data Processing Machines
Customs Excise and Service Tax Appellate Tribunal Rules in Favor of M/s. Face IT Systems LLP on Classification Dispute...
NC Jindal Institute Wins Service Tax Exemption Case Against Central Excise Department
Customs Excise and Service Tax Appellate Tribunal (CESTAT) rules in favor of NC Jindal Institute, declaring revenue shar...
Customs Tribunal Upholds Classification of Zinc EDTA as Fertilizer, Sets Aside Revenue's Reclassification
CESTAT Chennai Bench Rules in Favor of Coromandel International Ltd., Affirms Zinc EDTA's Classification Under "Other Fe...
GST : Cancellation of registration - Compliance with procedural requirements is must
Allahabad High Court Quashes Unsustainable GST Registration Cancellation Orders Court mandates procedural compliance and...
Customs Tribunal Quashes Service Tax Demand on Indian Tobacco Traders for GTA Services
Service Tax Exemption Upheld for Transportation Services Without Consignment Notes...
CESTAT Reduces Penalty for Jennex Granite Industries in Import Violation Case
Tribunal finds penalty disproportionate, lowers fine from Rs. 4 lakh to Rs. 1 lakh for abandoned restricted goods import...
Tribunal Upholds Mahanadi Coalfields' Refund Claim for Excess Excise Duty Payment
Eastern Zonal Bench of CESTAT Kolkata Allows Refund, Rules Unjust Enrichment Clause Not Applicable...
Bogus purchases from hawala dealers - Entire addition warranted - Estimation theory does not apply in such cases.
ITAT Restores Disallowance for Bogus Purchases, Partly Allows Revenue Appeal Tribunal Overrules CIT(A)'s Decision, Uphol...
Notice under Section 153C - Delay in recording satisfaction note invalidates the notice
Gujarat High Court Quashes Income Tax Notices Due to Delayed Satisfaction Note The court ruled that a 22-month delay in ...
CESTAT Rules in Favor of BILT Graphics in Deferred Sales Tax Case
Tribunal Determines NPV Scheme Not to Affect Excise Duty Transaction Value...
CESTAT Overturns Extended Limitation Period in Service Tax Case Against Omaxe Buildhome
Tribunal rules that extended limitation under Section 73(1) of the Finance Act, 1994, cannot be invoked without evidence...
Grindwell Norton Ltd. Wins Appeal Against Central Excise Duty Demand
CESTAT Mumbai Bench Rules in Favor of Grindwell Norton Ltd., Setting Aside a Rs. 26.58 Lakh Excise Duty Demand on Deferr...
ITC Limited Wins Appeal on CENVAT Credit Eligibility for Pre-2014 Railway Receipts
CESTAT Kolkata Bench Validates Pre-2014 Railway Receipts and STTG Certificates for CENVAT Credit...
Tribunal Upholds CENVAT Credit for Warehousing Services as Integral to Business Operations
CESTAT Allahabad Bench Allows Dwarikesh Sugar Industries' Appeal, Citing Precedents on Input Service Definition ...
Tribunal Overturns Confiscation of Betel Nuts, Emphasizes Burden of Proof on Customs Authorities
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, rules in favor of Surendra Kumar Jain, highlighti...
Tribunal Sets Aside Customs Valuation Based on NIDB Data in Favor of M/s Eagle International
CESTAT Kolkata rules against reliance on NIDB data for valuation without discarding transaction value with concrete evid...
Tribunal Grants Drawback Claims and Interest to Terai Overseas for Delayed Customs Action
Tribunal rules in favor of Terai Overseas, entitling them to drawback claims and interest due to departmental delays in ...
CESTAT Kolkata Sets Aside Confiscation of Gold, Citing Lack of Evidence for Smuggling
Tribunal rules foreign markings and absence of documents insufficient to establish smuggled nature; orders refund if gol...
Customs Tribunal Upholds Rejection of Reassessment and Refund Claim by Minerva Enterprises
CESTAT affirms denial of Minerva's plea for reassessment of duty on imported mobile handsets; highlights lack of evidenc...
American National's Pension Exempted from Indian Taxation under DTAA Provisions
ITAT Delhi Bench rules in favor of Jeanne Lee Cantrill, affirming pension exemption under India-USA DTAA....
CESTAT Chennai Delivers Judgment in Favor of ITC Ltd; Partially Upholds Service Tax Demands
Tribunal Waives Penalties for ITC Ltd Due to Protracted Legal Uncertainty; Affirms Mutuality Doctrine for Club Services ...
Gujarat Advance Ruling Authority Clarifies 5% GST Rate on Transportation of Empty Containers by Rail
M/s. Hasti Petro Chemical & Shipping Limited Secures Ruling on GST Rate, Forfeiting Input Tax Credit...
Customs Tribunal Quashes Penalties on Laxmi Fabrics and Associates, Upholds Non-Imposition of Redemption Fine
CESTAT Rules Evidence of Mens Rea Required for Penalties, Physical Availability of Goods Crucial for Redemption Fine...
Customs Tribunal Overturns Penalties on Broker and Employee Over Misdeclaration Allegations
The CESTAT Kolkata Bench finds no evidence of connivance or intentional misdeclaration, setting aside substantial penalt...
Gujarat AAR Rules PVC Raincoats Attract 18% GST, Classifies Under HSN 3926
The Authority for Advance Rulings (AAR) in Gujarat clarifies GST classification, rejecting lower tax rate claims. ...
CESTAT Overturns Penalty and Interest on Hindustan Zinc for Reversed CENVAT Credit
Reversal of CENVAT Credit Equals Non-Taking; Interest and Penalty Demands Quashed...
CESTAT Rules in Favor of Rahee Infratech Ltd., Sets Aside Service Tax Demand of Over Rs. 5.72 Crores
Tribunal Upholds Exemption for Services Provided to Indian Railways and Joint Ventures, Orders Refund of Pre-deposit...
Peanut Butter Denied Exemption Under Central Excise Laws, Ruled Similar to Margarine
CESTAT determines Peanut Butter as "similar edible preparation," excluding it from exemption notification, while revenue...