![CA Incorrectly Interpreted Medical Store at hospital run by assessee-trust as “Business” while filing Form 10AB: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-directs-Readjudication-Ahmedabad-bench-Readjudication-taxscan.jpg "CA Incorrectly Interpreted Medical Store at hospital run by assessee-trust as “Business” while filing Form 10AB: ITAT directs Readjudication [Read Order]")
CA Incorrectly Interpreted Medical Store at hospital run by assessee-trust as “Business” while filing Form 10AB: ITAT directs Readjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while directing readjudication, observed that the chartered accountant of the assessee...
![CESTAT Set Asides Service Tax Demand on water front royalty charges considered as “port service” on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Set-Asides-Service-Tax-water-front-royalty-charges-CESTAT-quashed-the-service-tax-Customs-TAXSCAN.jpg "CESTAT Set Asides Service Tax Demand on water front royalty charges considered as “port service” on ground of Limitation [Read Order]")
![Water front royalty charge does not Include any Service in relation to Vessel or Goods and does not Falls under ‘Port Service’: CESTAT Quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Port-Service-CESTAT-Quashes-Service-Tax-Demand-Customs-Excise-and-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "Water front royalty charge does not Include any Service in relation to Vessel or Goods and does not Falls under ‘Port Service’: CESTAT Quashes Service Tax Demand [Read Order]")
![CESTAT Quashes Rejection of Excise Appeal on ground of Violation of Section 37 C (1) of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Central-Excise-Act-CESTAT-Service-order-Ahmedabad-bench-Rejection-taxscan.jpg "CESTAT Quashes Rejection of Excise Appeal on ground of Violation of Section 37 C (1) of Central Excise Act [Read Order]")
![No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Liability-Royalty-charge-recovered-from-licensee-consolidated-fund-Excise-and-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]")
CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on the renting of immovable property services of...
![CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Ahmedabad-bench-corporate-office-taxscan.jpg "CENVAT Credit of Excise Duty Allowable on Renting of Immovable Property service of corporate office which is considered as an Input Service: CESTAT [Read Order]")
No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of CENVAT Credit of excise duty cannot be made even if the input services are not mentioned...
![No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-excise-duty-Excise-Duty-Ahmedabad-bench-taxscan.jpg "No Denial of CENVAT credit of Excise Duty can be made even if Input services are not mentioned in inclusive part of definition: CESTAT [Read Order]")
Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication to the adjudicating authority on the denial of CENVAT credit of service tax on...
![Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Directs-Re-adjudication-Denial-service-tax-taxscan.jpg "Denial of CENVAT credit of paid Service Tax on Transportation Charges on Gas without verifying FOR Destination: CESTAT directs Re-adjudication [Read Order]")
AO’s failure to conduct Independent Enquiry in respect of deposit in bank account for issuance of Demand Draft in favour of Indian Oil Corporation: ITAT deletes addition
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while deleting the addition made by the Assessing Officer (AO), held that the AO failed to conduct an independent inquiry in respect of the...
Disallowance of Expenses u/s 43B can't be denied When Ex-gratia and Employee staff benefits are shown under Appropriation of fund: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance of expenses under Section 43B of the Income Tax Act, 1961 cannot be denied when the ex-gratia and employee...
![Disallowance of Expenses u/s 43B cant be denied When Ex-gratia and Employee staff benefits are shown under Appropriation of fund: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Disallowance-of-Expenses-Ex-gratia-and-Employee-staff-benefits-Employee-staff-benefits-taxscan.jpg "Disallowance of Expenses u/s 43B cant be denied When Ex-gratia and Employee staff benefits are shown under Appropriation of fund: ITAT [Read Order]")
![No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Military-Engineering-Services-Military-Engineering-Services-provided-to-Government-Ahmedabad-Bench-Service-Tax-taxscan.jpg "No Service Tax on activity to Military Engineering Services provided to Government: CESTAT [Read Order]")
Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that invocation of an extended period of limitation is not valid in the absence of a deliberate...
![Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/suppress-or-to-miss-declare-Value-of-service-Invocation-of-Extended-Period-Extended-Period-of-Limitation-services-CESTAT-taxscan.jpg "Invocation of Extended Period of Limitation is not Valid In the absence of Deliberate Attempt to suppress or to miss declare Value of service: CESTAT [Read Order]")