In a relief to Cummins Technologies India Pvt. Limited, the Customs, Excise and Service Taxes Appellate Tribunal ( CESTAT ) directed the Adjudicating Authority to grant the refund of service tax paid for the services...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the order passed by lower authority for rejecting the claim for refund of the Service tax as it attracts principles of unjust enrichment. The Appellant,...
The Customs, Excises, Service Tax Appellate Tribunal (CESTAT) held that the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged...
Introduction Section 40A of the Income Tax Act, 1961 was inserted by the Finance Act, 1968 w.e.f. 01st April 1968 provides for disallowance of expenses or payments not deductible in certain circumstances while computing the...
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) Mumbai bench has held that the Commissioner (Appeals), has no power to condone delay beyond three months under the Finance Act, 1994. The assessee...
In a bid to reduce Government litigations, the Central Board of Indirect Taxes and Customs ( CBIC ), the apex body of indirect taxes in India has decided to introduce a monetary limit of Rs....
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