![Imports made for Upgradation of Aircraft are eligible for Customs Duty Exemption which is intended for Servicing, Maintenance or Repair: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Imports-Upgradation-of-Aircraft-Customs-Duty-Exemption-Servicing-Maintenance-or-Repair-CESTAT-TAXSCAN.jpg "Imports made for Upgradation of Aircraft are eligible for Customs Duty Exemption which is intended for Servicing, Maintenance or Repair: CESTAT [Read Order]")
Imports made for Upgradation of Aircraft are eligible for Customs Duty Exemption which is intended for Servicing, Maintenance or Repair: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imports made for replacement of aircraft are...
![Repair and Maintenance Expenses are Revenue in Nature: ITAT Allows Deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Repair-Maintenance-Expenses-Revenue-Nature-ITAT-Deduction-taxscan.jpeg "Repair and Maintenance Expenses are Revenue in Nature: ITAT Allows Deduction u/s 37(1) [Read Order]")
![Expenses incurred for Repair and Maintenance of Damaged Assets on Fire are Capital Expenditure: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Expenses-incurred-for-Repair-and-Maintenance-of-Damaged-Assets-on-Fire-are-Capital-Expenditure-ITAT-upholds-disallowance-TAXSCAN.jpg "Expenses incurred for Repair and Maintenance of Damaged Assets on Fire are Capital Expenditure: ITAT upholds Disallowance [Read Order]")
![ITAT deletes 5% Disallowance out of Repair and Maintenance Expenses claimed under Sanitation Segment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-ITAT-deletes-deletes-disallowance-ITAT-deletes-5-disallowance-ITAT-deletes-5-disallowance-out-of-repair-repair-taxscan.jpg "ITAT deletes 5% Disallowance out of Repair and Maintenance Expenses claimed under Sanitation Segment [Read Order]")
AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal directed readjudication for disallowing the 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power...
![AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Repair-and-Maintenance-Expenditure-as-Capital-Expenditure-for-Chhattisgarh-State-Power-Transmission-ITAT-directs-Readjudication-TAXSCAN.jpg "AO disallows 2/3rd of Repair and Maintenance Expenditure as Capital Expenditure for Chhattisgarh State Power Transmission: ITAT directs Re adjudication [Read Order]")
Goods Meant for Exports were taken Back to Factory for Repair not a Case of Tax Evasion: Calcutta HC [Read Order]
The Calcutta High Court held that goods meant for exports were taken back to the factory for repair not a case of tax evasion. Usha Martin Limited, the appellants challenged the order passed by...
Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]
The Chandigarh bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the repair and maintenance of plant and machinery is not included in the definition of Input service...
![Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Repair-Maintenance-Repair-and-Maintenance-Plant-Machinery-Plant-Machinery-Input-Service-CENVAT-Credit-Rules-CESTAT-Service-Tax-Demand-Customs-Excise-Service-Tax-taxscan.jpg "Repair and Maintenance of Plant & Machinery not included in Input Service under Rule 2(1) of CENVAT Credit Rules: CESTAT upholds Service Tax Demand [Read Order]")
![Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Work-Contract-Services-Work-Contract-Contract-Services-Repair-renovate-railway-track-GST-AAR-taxscan.jpg "Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]")
5% GST payable Maintenance, Repair or Overhaul Services on Ships, Other Vessels, their Engines, Other Components: CBIC [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) notified that 5% GST payable Maintenance, repair, or overhaul services in respect of ships and other vessels, their engines, and other...
![5% GST payable Maintenance, Repair or Overhaul Services on Ships, Other Vessels, their Engines, Other Components: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/06/GST-Maintenance-repair-ships-vessels-CBIC-Taxscan.jpeg "5% GST payable Maintenance, Repair or Overhaul Services on Ships, Other Vessels, their Engines, Other Components: CBIC [Read Notification]")