Shabna Rahim
28% GST on Online Gaming on Full Face Value Amount: GST Council
The Union Finance Minister Nirmala Sitaraman presided over the 50th meeting of the GST Council today (11th July 2023) at Vigyan Bhawan in New Delhi...
![Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Omission-Correct-Information-Suppression-of-Fact-Payment-of-Duty-CESTAT-taxscan.jpg "Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]")
![Relief of Vodafone: Delhi HC Quashes Assessment Order passed by AO on ground of Non Consideration of Proper Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-Vodafone-Delhi-HC-Assessment-AO-Non-Consideration-Proper-Evidence-TAXSCAN.jpg "Relief of Vodafone: Delhi HC Quashes Assessment Order passed by AO on ground of Non Consideration of Proper Evidence [Read Order]")
![Investigation Initiated against Non-disclosure of PAN number and TDS for Registration of Sale Deed : SC disallows Anticipatory Bail filed u/s 438 of CrPC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Investigation-Initiated-against-Non-disclosure-of-PAN-number-and-TDS-Non-disclosure-of-PAN-Registration-of-Sale-Deed-SC-disallows-Anticipatory-Bail-taxscan.jpg "Investigation Initiated against Non-disclosure of PAN number and TDS for Registration of Sale Deed : SC disallows Anticipatory Bail filed u/s 438 of CrPC [Read Order]")
![No Appeal would Lie against Order in Miscellaneous Application u/s 260A of Income Tax Act: Delhi HC Disposes Appeal against L.G Electronics [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Appeal-would-Lie-against-Order-in-Miscellaneous-Application-Appeal-Order-Miscellaneous-Application-Delhi-High-Court-Disposes-Appeal-against-L.G-Electronics-Delhi-High-Court-Taxscan.jpg "No Appeal would Lie against Order in Miscellaneous Application u/s 260A of Income Tax Act: Delhi HC Disposes Appeal against L.G Electronics [Read Order]")
SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) exemption cannot be denied on the ground of usage of the surname of the...
![SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Small-Scame-industry-exemption-eligibility-assessee-use-surname-family-separate-entity-CESTAT-SSI-taxscan.jpg "SSI Exemption cannot be Denied on Usage of Surname of Family in Separate Entity: CESTAT [Read Order]")
Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the order passed by the adjudicating authority for rejecting the refund claim of educational cess on the...
![Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-of-Refund-Claim-of-Educational-Cess-Rejection-of-Refund-Claim-Refund-Claim-Educational-Cess-Limitation-and-Unjust-Enrichment-CESTAT-Taxscan.jpg "Rejection of Refund Claim of Educational Cess on ground of Limitation and Unjust Enrichment: CESTAT quashes Order [Read Order]")
Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]
The Chennai bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported pre-packaged goods should be intended for retail sale to avail the benefit of Special...
![Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Imported-Pre-packaged-Goods-Retail-Sale-Avail-Benefit-of-SAD-CESTAT-taxscan.jpg "Imported Pre- packaged Goods should be Intended for Retail Sale in order to Avail Benefit of SAD: CESTAT [Read Order]")
CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]
The Bangalore bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the nonpayment of service tax on the ground of wrongful categorization of...
![CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-quash-penalty-impose-service-render-assessee-franchise-service-taxscan.jpg "CESTAT Quashes Penalty for Non Payment of Service Tax on ground of Wrongful Categorisation of Service Rendered as ‘Franchise Service’ [Read Order]")
Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]
The Kolkata bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the post facto production of the certificate by the assessee was entitled to get the exemption under the...
![Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Post-Facto-Production-of-Certificates-Post-Facto-Production-of-Certificates-by-Assessee-Post-Facto-Production-of-Certificates-by-Assessee-Entitles-to-get-Exemption-CESTAT-Taxscan.jpg "Post Facto Production of Certificates by Assessee Entitles to get Exemption under Exemption Notification: CESTAT [Read Order]")
CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]
The Chandigarh bench of the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed for the non-payment of service tax on the commercial or industrial construction...
![CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-CESTAT-Quash-commercial-industrial-service-service-tax-taxscan.jpg "CESTAT Quashes Penalty Imposed for Non Payment of Service Tax on Commercial or Industrial Construction Service on ground of Barred by Limitation [Read Order]")
Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not "BAS": CESTAT [Read Order]
The Chandigarh bench of the Custom, Excise and Service Tax Appellate Tribunal (CESTAT) held that the collection of adda fee or bus stand fee by the transport corporation cannot be equated to...
![Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collection-of-Adda-Fee-Transport-Corporation-Statutory-Function-BAS-CESTAT-taxscan.jpg "Collection of Adda Fee by Transport Corporation Part of Statutory Functions Not BAS: CESTAT [Read Order]")