Shabna Rahim
![No GST Leviable on Reimbursement of Stipend Amount Received from NEEM Trainer as a pure agent: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-GST-Leviable-on-Reimbursement-of-Stipend-Amount-Received-from-NEEM-Trainer-AAAR-TAXSCAN.jpg "No GST Leviable on Reimbursement of Stipend Amount Received from NEEM Trainer as a pure agent: AAAR [Read Order]")
No GST Leviable on Reimbursement of Stipend Amount Received from NEEM Trainer as a pure agent: AAAR [Read Order]
The Maharashtra Appellate Authority For Advance Rulings (AAAR) held that the reimbursement amount received by the assessee from the National...
![No service tax leviable on ocean freight charges which does not falls under Business Support Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-service-tax-leviable-ocean-freight-charges-Business-Support-Services-CESTAT-taxscan.jpg "No service tax leviable on ocean freight charges which does not falls under Business Support Services: CESTAT [Read Order]")
![Refund of Non claim of Abatement cannot be Purely Treated as Refund of Excise Duty paid in excess u/s 11B of Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Refund-of-Non-claim-Abatement-cannot-be-Purely-Treated-as-Refund-Excise-Duty-paid-in-excess-Excise-Act-CESTAT-TAXSCAN.jpg "Refund of Non claim of Abatement cannot be Purely Treated as Refund of Excise Duty paid in excess u/s 11B of Excise Act: CESTAT [Read Order]")
![Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Deduction-in-Sale-Invoice-Commission-Sale-Invoice-Levy-of-Service-Tax-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Deduction in Sale Invoice cannot be Treated as Commission for purpose of Levy of Service Tax under ‘Business Auxiliary Service’: CESTAT [Read Order]")
Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand of Customs duty for redetermination of the transactional value of an ordinary polyurethane...
![Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Determination-Transactional-value-Ordinary-PU-belt-conducting-Market-value-enquiry-CESTAT-Quashes-Customs-duty-Demand-taxscan.jpg "Determination of Transactional value of Ordinary PU belt without conducting proper Market value enquiry: CESTAT Quashes Customs duty Demand [Read Order]")
CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the demand of service tax for the commission availed by the assessee on the goods transport agency...
![CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Service-Tax-Demand-for-Commission-availed-on-GTA-Service-on-ground-of-Limitation-TAXSCAN.jpg "CESTAT Quashes Service Tax Demand for Commission availed on GTA Service on ground of Limitation [Read Order]")
Gold Coins and White Goods to Dealers on Achieving Sales Target are "Supply", ITC Allowable: KAAR [Read Order]
The Bangalore bench of Karnataka Authority for Advance Ruling (KAAR) held that the distribution of gold coins and white goods to the dealers upon their achieving the stipulated lifting of the...
![Gold Coins and White Goods to Dealers on Achieving Sales Target are Supply, ITC Allowable: KAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Gold-Coins-White-Goods-Dealers-Achieving-Sales-Target-Supply-ITC-Allowable-KAAR-taxscan.jpg "Gold Coins and White Goods to Dealers on Achieving Sales Target are Supply, ITC Allowable: KAAR [Read Order]")
Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]
The Bangalore bench of Karnataka Authority for Advance Ruling (KAAR) held that the expenses other than the goods and service tax charged by the developers which were used for the supply of apartments...
![Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Expenses-other-than-GST-charged-Developer-Supply-of-Apartments-Construction-Service-not-Eligible-to-claim-ITC-KAAR-TAXSCAN.jpg "Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]")
Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that to determine service tax liability, the extended period of limitation cannot be invoked in the absence...
![Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-period-of-Limitation-period-Extended-period-Limitation-CESTAT-taxscan.jpg "Extended period of Limitation cannot be evoked in Absence of any finding of willful suppression to determine Service Tax Liability: CESTAT [Read Order]")
CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for non-payment of service tax on ocean freight charges on the ground of time-barred...
![CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-CESTAT-Quashes-Penalty-imposed-for-Non-payment-of-Service-Tax-taxscan.jpg "CESTAT quashes Penalty imposed for Non-payment of Service Tax on ‘Ocean Freight charges’ on Ground of Limitation [Read Order]")