Akhaigha T Josh
ITAT Weekly Round-up[July 26th - August 1st]
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan during the...
![GST Liability on Online Gaming Under Spotlight as Supreme Court hears Gameskrafts ₹21,000Cr GST Demand Case Today [Read Judgement]](https://images.taxscan.in/h-upload/2025/08/04/250x150_2073019-gst-liability-gst-demand-gst-demand-case-taxscan.webp "GST Liability on Online Gaming Under Spotlight as Supreme Court hears Gameskrafts ₹21,000Cr GST Demand Case Today [Read Judgement]")
![Supreme Court & High Courts Weekly Round-up [Part 2 ]](https://images.taxscan.in/h-upload/2025/08/04/250x150_2072903-supreme-court-high-courts-weekly-round-up-supreme-court-taxscan.webp "Supreme Court & High Courts Weekly Round-up [Part 2 ]")
![Supreme Court & High Courts Weekly Round-up [Part 1]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072447-supreme-court-high-courts-weekly-round-up-supreme-court-high-courts-taxscan.webp "Supreme Court & High Courts Weekly Round-up [Part 1]")
![Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071862-coaching-centre-evade-tax-cestat-extended-period-service-tax-demand-and-penalty-taxscan.webp "Coaching Centre Had No Intent to Evade Tax: CESTAT Quashes ₹3.06 Cr Extended Period Service Tax Demand and Penalty [Read Order]")
Coaching Centre Not a Recognised Educational Institution: CESTAT upholds Service Tax under ‘Commercial Training or Coaching Service’ for Normal Period
The New Delhi Bench of the Customs, Excise and Services Tax Appellate Tribunal (CESTAT) upheld the levy of the service tax under “Commercial Training or Coaching Service” for the normal period and...
Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has set aside the rejection of applications under sections 12A and 80G of the Income Tax Act, 1961, citing that the default was procedural and...
![Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071537-genuine-delay-producing-70-year-old-trust-deed-itat-quashes-rejection-s12a-80g-claims-taxscan.webp "Genuine Delay in Producing 70 Year Old Trust Deed: ITAT quashes Rejection of S.12A & 80G Claims [Read Order]")
Aircraft Maintenance Training not Taxable as Commercial Coaching: CESTAT Exempts The Bombay Flying Club’s Member Services under Mutuality Doctrine [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has given relief to The Bombay Flying Club by quashing service tax demands made on its aircraft maintenance...
![Aircraft Maintenance Training not Taxable as Commercial Coaching: CESTAT Exempts The Bombay Flying Club’s Member Services under Mutuality Doctrine [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/500x300_2071490-aircraft-maintenance-training-not-taxable-commercial-coaching-cestat-taxscan.webp "Aircraft Maintenance Training not Taxable as Commercial Coaching: CESTAT Exempts The Bombay Flying Club’s Member Services under Mutuality Doctrine [Read Order]")
TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]
The applicant, Becton Dickinson India Private Limited, is a private limited company engaged in the manufacturing and trading of medical equipment and devices. They also import and trade the same. ...
![TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071975-tr-6-challan-becton-dickinson-gst-case-taxscan.webp "TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]")
Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) analyzed the applicability of the time limit under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, on the input tax credit...
![Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071956-2067282-delhi-hc-refuses-writ-petition-itc-denial-non-service-scn-directs-petitioner-avail-appellate-taxscan-1.webp "Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]")
No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that there arises no question of time limit to avail Input Tax Credit (ITC) on Import Integrated Goods and Services Tax (IGST) paid with...
![No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071960-aar-tamil-nadu-tr-6-challan-import-igst-taxscan.webp "No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]")
Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) considered the eligibility to claim input tax credit (ITC) for import Integrated Goods and Services Tax (IGST) paid through reassessed bills of...
![Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071959-input-tax-credit-taxscan.webp "Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]")