![No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Leviable-Geological-and-Seismic-quality-Customs-Excise-taxscan.jpg "No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]")
No Service Tax Leviable on Purchase of Data related to Geological and Seismic quality of blocks performed outside India: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the service tax cannot be levied on the purchase of...
![Rejection of Transactional Value on Export of Iron Ore Fines not in accordance with provisions of Section 14 of Customs Act: CESTAT Quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Customs-Duty-Customs-Duty-deletion-CESTAT-Export-of-Iron-TAXSCAN-1.jpg "Rejection of Transactional Value on Export of Iron Ore Fines not in accordance with provisions of Section 14 of Customs Act: CESTAT Quashes Customs Duty Demand [Read Order]")
![CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Electric-Motors-Transaction-Value-Customs-Act-taxscan.jpg "CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]")
![Floor Bed Area Open to sky and Balcony Area below Floor level doesnt form part of Constructed Area, Deduction u/s 80IB(10) shall be allowed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Appellate-Tribunal-ITAT-Floor-Bed-Area-sky-and-Balcony-Area-TAXSCAN.jpg "Floor Bed Area Open to sky and Balcony Area below Floor level doesnt form part of Constructed Area, Deduction u/s 80IB(10) shall be allowed: ITAT [Read Order]")
HC does not Exercise Parallel Jurisdiction of CIT to entertain Stay Application: Kerala HC dismisses Writ Petition challenging Stay of Income Tax Demand [Read Order]
The Kerala High Court dismissed writ petition challenging stay of income tax demand and observed that the High Court does not exercise parallel jurisdiction of Commissioner of Income Tax (CIT) to...
Exemption u/s 54EC shall not be allowed when Investment has not been made during Period of limitation provided u/s 54EC: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that exemption under Section 54EC of the Income Tax Act, 1961 shall not be allowed when the investment has not been made during the...
![Exemption u/s 54EC shall not be allowed when Investment has not been made during Period of limitation provided u/s 54EC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ITAT-Investment-Income-Tax-Act-TAXSCAN.jpg "Exemption u/s 54EC shall not be allowed when Investment has not been made during Period of limitation provided u/s 54EC: ITAT [Read Order]")
Ex-Parte order passed for Non-Appearance of Assessee: ITAT grants another opportunity giving relief to Oriental Bank [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) granted another opportunity while giving relief to Oriental Bank as an ex-parte order was passed for non-appearance of the assessee. ...
![Ex-Parte order passed for Non-Appearance of Assessee: ITAT grants another opportunity giving relief to Oriental Bank [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Oriental-Bank-site-img.jpg "Ex-Parte order passed for Non-Appearance of Assessee: ITAT grants another opportunity giving relief to Oriental Bank [Read Order]")
No Notice issued u/s 143(2) of Income Tax Act by department before framing assessment order: Delhi HC dismisses Appeal [Read Order]
In a recent case, the Delhi High Court dismissed the revenue appeal, holding that the department framed the assessment order without issuing notice under Section 143(2) of the Income Tax Act. The...
![No Notice issued u/s 143(2) of Income Tax Act by department before framing assessment order: Delhi HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/assessment-order-Delhi-HC-Commissioner-Of-Income-Tax-taxscan.jpg "No Notice issued u/s 143(2) of Income Tax Act by department before framing assessment order: Delhi HC dismisses Appeal [Read Order]")
Punjab And Haryana HC imposes Rs. 10K Costs on Income Tax Dept on failure to serve Notice u/s 148A(b) of Income Tax Act [Read Order]
The Punjab and Haryana High Court imposed Rs. 10,000 costs on income tax dept on failure to serve notice under Section 148A(b) of the Income Tax Act, 1961. The prayer in the present writ petition...
CESTAT quashes Service Tax Demand on ‘Management, Maintenance and Repair Services’ on ground of Limitation [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on management, maintenance, and repair services on the grounds of...
![CESTAT quashes Service Tax Demand on ‘Management, Maintenance and Repair Services’ on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Maintenance-and-Repair-Services-repair-services-taxscan.jpg "CESTAT quashes Service Tax Demand on ‘Management, Maintenance and Repair Services’ on ground of Limitation [Read Order]")
CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the warranty and Annual Maintenance Contract (AMC) service provided by a common service provider as...
![CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-credit-Excise-Duty-Allowable-to-Warranty-Customs-Excise-and-Service-Tax-Appellate-Tribunal-TAXSCAN.jpg "CENVAT credit of Excise Duty allowable to Warranty and AMC services provided by a common service provider as common input services for both manufacturing unit and corporate office: CESTAT [Read Order]")