A Division Bench of the Punjab and Haryana High Court has issued an interim order staying a circular issued by the Central Board of Indirect Taxes and Customs ( CBIC ) concerning the tax treatment

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

In a recent case, the Delhi High Court quashed rejection of refund application of intra state supply services without considering the circular relating to the limitation. Therefore the division bench observed that the refund applications

The Directorate has recently received several requests for relaxation in the payment of the 3% amount under Para 4.49(b) and similar provisions of the Handbook of Procedure 2023 ( HBP 2023 ) against Advance Authorisations

The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that services provided to recipients outside India, with payment received in foreign exchange, qualify as exports and are exempt from service tax. The

The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) dismissed an appeal regarding the conversion of shipping bills from the Drawback Scheme to the Advance License Scheme after availing Drawback benefits. The decision

The Assam GST Department has recently issued Circular No. 1/2024 dated March 30, 2024, addressing the registration process under the GST Act for registered rent deeds. In modification of Circular No.1/2023 dated July 07, 2023,

The Uttar Pradesh Goods and Services Tax ( GST ) Department has recently issued a Circular clarifying the procedure for determining the jurisdiction of traders registered in various corporate circles across the state. The circular,

A Division Bench of the Gujarat High Court reiterated that the payment of pre- deposit can be made by utilizing electronic credit ledger. The Assistant Commissioner, CGST and Central Excise, Division – I, Surat has

The Rajasthan State Goods and Services Tax ( SGST ) department has issued a circular on manual GST appeal filing amidst non-availability of order in GST common portal. The department has clearly stated that in

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that the remunerations paid to directors are not “commission’ under the service tax category. During the course of business,

The Central Board of Direct Taxes ( CBDT ), has issued Circular No. 07/2024 dated 25.04.2024 further extending the due date for filing Form 10A/ Form 10AB under the Income-tax Act, 1961 ( the 'Act'