Akhaigha T Josh
![ITAT Weekly Round-Up [September 7th to September 16]](https://images.taxscan.in/h-upload/2025/09/16/500x300_2087775-itat-weekly-round-up-itat-weekly-round-up-taxscan.webp "ITAT Weekly Round-Up [September 7th to September 16]")
ITAT Weekly Round-Up [September 7th to September 16]
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan during the...
![Services to IIMs and XLRI Are Educational Support, Not ‘Commercial Training and Coaching’ : CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/16/250x150_2087747-educational-support-taxscan.webp "Services to IIMs and XLRI Are Educational Support, Not ‘Commercial Training and Coaching’ : CESTAT [Read Order]")
![CESTAT Holds CAs’ Executory Services Outside Scope of ‘Management Consultancy’, Export and Out-of-Pocket Expenses Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2025/09/15/250x150_2087692-cestat-cas-executory-services-management-consultancy-export-out-of-pocket-expenses-taxscan.webp "CESTAT Holds CAs’ Executory Services Outside Scope of ‘Management Consultancy’, Export and Out-of-Pocket Expenses Not Taxable [Read Order]")
![28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order]](https://images.taxscan.in/h-upload/2025/09/08/250x150_2084643-gst-plus-compensation-chewing-tobacco-aar-gst-tax-taxscan.webp "28% GST Plus Compensation Cess Made Applicable on Chewing Tobacco: AAR Holds Mixing Lime is GST Taxable as Manufacture [Read Order]")
Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) considered the applicant’s claim for input tax credit (ITC) on the construction of the Tie-in Pipeline for delivery of regasified...
![Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084119-itc-gst-goods-aar-taxscan.webp "Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]")
GST on Interest under Annuity Model: AAR Holds Deferred Payment Interest Taxable as Part of Supply Value u/s 15(2)(d) [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) involved an application by Shenwa Infrastructure Private Limited, seeking clarity on the GST implications of interest received on...
AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) held that H-Energy Gateway Pvt. Ltd. is not eligible to avail input tax credit (ITC) on goods and services used for the...
![AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084112-aar-tie-in-pipeline-taxscan.webp "AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]")
GST Rate on Interest Component: AAR Confirms Interest Follows Classification of Road Works Contract, Taxed at Same Rate as Principal Supply [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) involved an application by Shenwa Infrastructure Private Limited, the applicant, seeking an advance ruling in respect of the...
![GST Rate on Interest Component: AAR Confirms Interest Follows Classification of Road Works Contract, Taxed at Same Rate as Principal Supply [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/500x300_2084077-aar-gst-road-works-gst-rate-interest-component.webp "GST Rate on Interest Component: AAR Confirms Interest Follows Classification of Road Works Contract, Taxed at Same Rate as Principal Supply [Read Order]")
AAR Clarifies GST Exemption Under Notification No. 12/2017 Not Available for Pure Labour Services in Property Survey and Tax Assessment [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) considered an application by Sthapatya Consultants (India) Private Limited seeking clarification on the applicability of GST...
AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) ruled that property survey and tax assessment services provided by M/s. Sthapatya Consultants (India) Private Limited, to municipal...
![AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]](https://images.taxscan.in/h-upload/2025/09/04/500x300_2084068-aar-property-taxscan.webp "AAR Rules Property Survey & Tax Assessment Services Not Covered as Municipal Functions Under Article 243W Twelfth Schedule [Read Order]")
