In a recent case, the Gujarat High Court while upheld the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) order held that Ship Fuel oil, Food Stuff are not considered inputs of ship
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from May 04th, 2024 to May 10th, 2024. SUPREME COURT Amounts covered by Security deposits under
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the demand of Rs. 4.82 crores excise duty against Divisional Forest Officers ( DFO
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”. The tribunal found that the
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that claim for valuation as per Rule 2A of the Service Tax (Determination of Values) Rules, 2006 or
In a recent case, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Excise registration can be allowed if either party is a manufacturer and undertakes Excise duty
The Special Judge for Central Bureau of Investigation ( CBI ) Cases in Bangalore has sentenced the former Superintendent of Central Excise and Central Tax ( GST ) to a three-year imprisonment term along with
GST registration is the pivotal process of acquiring a distinct identification number for businesses obligated to pay Goods and Services Tax ( GST ). Introduced in 2017, the GST has simplified indirect taxes. Prior to
The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that re-determination of valuation of Imported car from United Arab Emirates ( UAE ) based on Australian prices is
The section 45 of Prevention of Money Laundering Act (PMLA) 2002 lays down stringent criteria for bail in cases related to money laundering. However, amidst its rigour, the provision also incorporates a crucial exception, especially
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 20th, 2024 to May 3rd, 2024. SUPREME COURT Compounding of Offence u/s 137 of
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from April 20, 2024 to May 3, 2024. Value of Services Provided
In a recent case, the Gujarat High Court held that export of mango pulp Should attract 12% Goods and Service Tax ( GST ). Thus the petitioners would be liable to pay GST at the
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the refund of service tax on cancelled bookings of flats. Facts of the case in brief are that the
The Kerala High Court directed to file appeal manually before the Appellate Authority as payment was not reflected in the Central Excise Portal. The petitioner suffered the order of assessment at the hands of the