Ship Fuel Oil, Foodstuff not considered Inputs Ship Breaking Scrap Manufacture directly or indirectly: Gujarat HC upholds CESTAT Order [Read Order]
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
Supreme Court and High Courts Weekly Round up
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
Excise Duty Exemption Granted to Resin Withdrawn by Notification: CESTAT Upholds Demand of Rs. 4.82 Crores Duty against DFO [Read Order]
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
Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]
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
Claim For Valuation under Rule 2a Of The Service Tax (Determination Of Values) Rules, 2006 is allowable only on Work Contract Service: CESTAT
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
Excise Registration can be Allowed If Either Party Is Manufacturer and Under Take Excise Duty Liability: CESTAT [Read Order]
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
Ex-Central Excise and Central Tax Superintendent (GST) Handed 3-Year Jail Term and Rs. 5 Lakh Fine for Bribery
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
Where Should I Apply for GST Registration: Here’s Everything You Need to Know
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
Re-determination of UAE Imported Car Valuation Based on Australian Prices Invalid without Contemporary Imports of Comparable Goods: CESTAT [Read Order]
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
Complete Case digest on Bail Conditions under Section 45 of PMLA
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
Supreme Court & High Courts Weekly Round up
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
CESTAT Weekly Round Up
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
Export of “mango pulp”attracts 12% GST: Gujarat HC [Read Order]
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
CESTAT allows Refund of Service Tax Paid on Cancelled Bookings of Flats [Read Order]
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
Payment not reflected in Central Excise Portal: Kerala HC directs to file Appeal manually before Appellate Authority [Read Order]
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