Madras HC Upholds Seizure of 3 Kg Crude Gold Bars Due to Carrier’s Inability to Prove Legitimate Source u/s 123 of Customs Act
The Madras High Court recently ordered the permanent confiscation of 3.097 kg of crude gold bars seized upon the respondent’s inability to prove a...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/250x150_2041327-sez-cestat-cestat-chennai-taxscan.webp "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
![Remuneration Paid to Whole-Time Directors Not Taxable under RCM: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/250x150_2041231-rcm.webp "Remuneration Paid to Whole-Time Directors Not Taxable under RCM: CESTAT [Read Order]")
![Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/250x150_2041225-profit-gta-service-taxscan.webp "Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]")
![100% EOU Can Carry Forward Accumulated CENVAT Credit Upon De-bonding to DTA Unit: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041232-eou-cenvat-credit-de-bonding-dta-unit-cestat-taxscan.webp "100% EOU Can Carry Forward Accumulated CENVAT Credit Upon De-bonding to DTA Unit: CESTAT [Read Order]")
ERP Services to Overseas Client Held Export: CESTAT Quashes Service Tax Demand on Limitation Grounds [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the service tax demand raised on ERP development services provided to a foreign entity was not...
![ERP Services to Overseas Client Held Export: CESTAT Quashes Service Tax Demand on Limitation Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/CESTAT-Ruling-Service-Tax-Demand-TDS-Amount-Dispute-taxscan.jpg "ERP Services to Overseas Client Held Export: CESTAT Quashes Service Tax Demand on Limitation Grounds [Read Order]")
Accrued CENVAT Credit is a Statutory Right and cannot be denied without Clear Legal Provision: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that CENVAT credit, once validly availed, is a statutory right and cannot be retrospectively taken away...
![Accrued CENVAT Credit is a Statutory Right and cannot be denied without Clear Legal Provision: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/CENVAT-Credit-Manufacturing-Unit-Business-Expenditure-ITAT-taxscan.jpg "Accrued CENVAT Credit is a Statutory Right and cannot be denied without Clear Legal Provision: CESTAT [Read Order]")
No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that there is no service tax liability on foreign commission payments under the Reverse Charge Mechanism (RCM) as...
![No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/No-Service-Tax-Liability-Service-Tax-Liability-Service-Tax-taxscan.jpg "No Service Tax Liability on Foreign Commission Payments under RCM as They Constitute Trade Discounts: CESTAT [Read Order]")
![Bank Charges Paid to Foreign Banks Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Bank-Charges-Reverse-Charge-Mechanism-CESTAT-Taxscan.jpg "Bank Charges Paid to Foreign Banks Not Taxable Under Reverse Charge Mechanism: CESTAT [Read Order]")
Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the extended period of limitation under Section 73 of the Finance Act, 1994, cannot be used when the...
![Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Extended-Limitation-Extended-Limitation-Not-Invocable-Service-Tax-Demand-taxscan.jpg "Extended Limitation Not Invocable When Service Tax Demand is Based Solely on Income Tax Disclosures: CESTAT [Read Order]")
![No Service Tax Liability on Artwork and Design Charges Paid in Foreign Currency: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/No-Service-Tax-Liability-Service-Tax-Liability-Service-Tax-taxscan-1.jpg "No Service Tax Liability on Artwork and Design Charges Paid in Foreign Currency: CESTAT [Read Order]")