Akhaigha T Josh
ITAT Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan during the...
![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/2025/09/05/250x150_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]")
![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/2025/09/05/250x150_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]](https://images.taxscan.in/h-upload/2025/09/04/250x150_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]")
Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]
The New Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has allowed the appeal of Siddhachalam Exports Pvt. Ltd., modifying the order of the Commissioner (Appeals)...
![Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083537-export-litigation-cestat-taxscan.webp "Export Cannot be Penalised for Dept’s Delay in Litigation: CESTAT Orders Interest on Duty Drawback from 2003 [Read Order]")
Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the appeal of Valvan Village Resorts, quashing the service tax demand of ₹9,63,562 along with interest...
![Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083528-hotel-property-lease-hotel-property-renting-of-immovable-property-taxscan.webp "Hotel Property Lease Exempt from ‘Renting of Immovable Property’: CESTAT Sets Aside Service Tax of ₹9.63L [Read Order]")
CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in a batch of service tax and excise appeals filed by Prism Johnson Limited and its officers, upheld the demand...
![CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083523-mining-service-service-tax.webp "CENVAT Credit on Sub-Contractor’s Services Denied as Not Input for Cement Manufacture: CESTAT Upholds Service Tax Demand on Mining Services [Read Order]")
Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the order of the Principal Commissioner of Customs, which had reclassified dry dates...
![Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083521-dry-dates-taxscan.webp "Dry Dates Found of UAE Origin Not Pakistan, Valid Documents Present and No Fraud Proven: CESTAT Sets Aside Customs Demand [Read Order]")