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Legal Gap in GST Provisional Release flagged by Delhi HC: Section 67(6) vs Rule 140(1) Explained
The Delhi High Court, in its recent ruling has flagged the legal gap in the Section 67(6) of GST ( Goods and Services Tax ) and Rule 140(1). The...
![Confiscation Proceedings on Excess Stock Without Jurisdiction: Allahabad HC sets aside Ex-Parte order passed Without Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2111010-confiscation-proceedings-excess-stock-jurisdiction-allahabad-hc-ex-parte-order-passed-hearing-taxscan.webp "Confiscation Proceedings on Excess Stock Without Jurisdiction: Allahabad HC sets aside Ex-Parte order passed Without Hearing [Read Order]")
![Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/250x150_2106930-cestat-taxscan.webp "Cost-Sharing Among Group Entities for Events Outside India Does Not Amount to Taxable Service: CESTAT [Read Order]")
![Gross amount charged by Service provider u/s 67 of Finance Act attracts Service Tax and not on TDS amount: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Gross-amount-charged-by-Service-Finance-Act-Attracts-service-tax-Tax-Deducted-at-Source-Finance-Act-Customs-TAXSCAN.jpg "Gross amount charged by Service provider u/s 67 of Finance Act attracts Service Tax and not on TDS amount: CESTAT [Read Order]")
![Multi System Operator liable to pay Service Tax only on Gross amount received by them from LCO: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Multi-System-Operator-Service-Tax-LCO-CESTAT-TAXSCAN.jpg "Multi System Operator liable to pay Service Tax only on Gross amount received by them from LCO: CESTAT [Read Order]")
Third Party Agency is liable to pay Service Tax on Collection of Parking Fees in Malls: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the right to collect parking fees given by the mall owners is nothing but a consideration provided to the appellant by the mall...
![Third Party Agency is liable to pay Service Tax on Collection of Parking Fees in Malls: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Parking-Fees-Third-Party-Collect-CESTAT-Taxscan.jpg "Third Party Agency is liable to pay Service Tax on Collection of Parking Fees in Malls: CESTAT [Read Order]")