Amal Michael
All about Deemed Exports in the GST Framework
“Deemed Exports” refers to supplies of goods manufactured in India (and not services) which are notified as deemed exports under Section 147 of the...
![Service Tax Would be Chargeable Only on Rent Collected from Leasing of Immovable Property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Immovable-Property-Leasing-of-Immovable-Property-taxscan.jpg "Service Tax Would be Chargeable Only on Rent Collected from Leasing of Immovable Property: CESTAT [Read Order]")
![Penalty Due to Incorrect Classification of Service u/s Section 76 of GST Act: SC Rejects Review Petition in 3i Infotech Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Supreme-Court-GST-Penalty-Due-to-Incorrect-Classification-of-Service-Penalty-Supreme-court-rejects-review-TAXSCAN.jpg "Penalty Due to Incorrect Classification of Service u/s Section 76 of GST Act: SC Rejects Review Petition in 3i Infotech Case [Read Order]")
![CESTAT rejects service tax exemption demand on “Commercial Training and Coaching Centre” services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chandigarh-service-tax-exemption-Tax-implications-for-coaching-centres-2024-2024-service-tax-rules-for-training-centres-Taxscan.jpg "CESTAT rejects service tax exemption demand on “Commercial Training and Coaching Centre” services [Read Order]")
Claim of CENVAT Credit related to Deemed Export: SC Lists EI Dupont Case for Hearing on February 29 [Read Order]
Supreme Court has posted the case for hearing on 29, February 2024 E I Dupont’s CENVAT Credit Claims Case related to deemed exports. The assessee, M/s. EI Dupont India Pvt. Ltd. had resubmitted...
![Relief to Global Vectra Helicorp: SC upholds High Court verdict on “passenger service status” [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Global-Vectra-Helicorp-Supreme-Court-Passenger-service-status-Aviation-service-CESTAT-taxscan.jpg "Relief to Global Vectra Helicorp: SC upholds High Court verdict on “passenger service status” [Read Order]")
Works Contract don't fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that no tax is liable on construction contracts executed prior to 1st June, 2007.The tax exemption is...
![Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/cestat-chandigarh-CESTAT-Ruling-on-Works-Contract-Section-65105-Finance-Act-Tax-Exemption-for-Works-Contract-taxscan.jpg "Works Contract dont fall under Section 65(105) of Finance Act: CESTAT affirms Tax Exemption [Read Order]")
Commissioner ( Appeals ) has the power to enhance an Assessment which was Dealt by Assessing Officer: SC rejects review Petition [Read Order]
The Supreme Court dismissed a review petition filed by the assessee challenging the power of Commissioner ( Appeals ) to enhance an assessment which has been dealt by the Assessing Officer. The two...
Low Tax Effect: Supreme Court dismisses Service Tax Appeal in view of Revenue Circular [Read Order]
A two judge bench of the Supreme Court dismissed the appeal on the ground of low tax effect as being covered by the Circular No. 17 of 2019 issued by the Department of Revenue, Ministry of Finance. ...
![Relief to ESSA Exports: CESTAT deems seized goods to be ‘scrap’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ESSA-Exports-CESTAT-Customs-duty-Corroborative-evidence-Imported-pipes-taxscan.jpg "Relief to ESSA Exports: CESTAT deems seized goods to be ‘scrap’ [Read Order]")