![CESTAT Annual Digest - [Part 9]](https://www.taxscan.in/wp-content/uploads/2024/01/custom-judgments-Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-TAXSCAN.jpg "CESTAT Annual Digest - [Part 9]")
CESTAT Annual Digest - [Part 9]
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Relief to Hero Motorcorp: CESTAT rules Mirror Assemble...
![Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Setback-BSNL-Kerala-HC-assessment-order-GST-Commissioner-TAXSCAN.jpg "Setback to BSNL: Kerala HC upholds Assessment Order passed by GST Commissioner [Read Order]")
![Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Commission-BSNL-Recharge-Coupon-Mobile-Connection-Service-Tax-Business-Auxiliary-Services-CESTAT-taxscan.jpg "Commission received from BSNL for Dealing with Recharge Coupon/Mobile Connection, No Service Tax under Business Auxiliary Services: CESTAT [Read Order]")
![No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Separate-Service-Tax-on-Commission-Received-from-BSNL-Gross-Sale-Price-of-SIM-Card-Sold-Customers-CESTAT-TAXSCAN.jpg "No Separate Service Tax on Commission Received from BSNL When Assessee Included it in Gross Sale Price of SIM Card Sold Customers: CESTAT [Read Order]")
![BSNL Paid Service Tax including Commission on Marketing Received by Distributor: CESTAT Sets aside Service Tax demand on Distributor [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/BSNL-Paid-BSNL-Paid-Service-Tax-BSNL-Service-Tax-BSNL-Paid-Service-Tax-including-Commission-Commission-on-Marketing-CESTAT-taxscan.jpg "BSNL Paid Service Tax including Commission on Marketing Received by Distributor: CESTAT Sets aside Service Tax demand on Distributor [Read Order]")
![ITAT Quashes Re-Assessment Order against BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Re-Assessment-BSNL-Re-Assessment-Order-Income-Tax-Tax-Taxscan.jpg "ITAT Quashes Re-Assessment Order against BSNL [Read Order]")
Composite Supply covers 'Setting up of Network' : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]
According to a decision made by the Maharashtra Appellate Authority for Advance Ruling (MAAAR), the delivery made in accordance with the contract from 1.4.2019 to 12.2021 is considered to fall under...
![Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Supply-Setting-up-of-Network-AAAR-GST-Services-BSNL-TAXSCAN.jpg "Composite Supply covers Setting up of Network : AAAR upholds 12% GST on Supply of Services to BSNL [Read Order]")
Relief to Vodafone India: ITAT allows Sec 80 Deduction on Interest Income and Miscellaneous Income [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal allowed deduction under Section 80 of the Income Tax Act, 1961 on interest income and miscellaneous income, thereby granting relief to M/s....
![Relief to Vodafone India: ITAT allows Sec 80 Deduction on Interest Income and Miscellaneous Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Vodafone-India-ITAT-Interest-Income-Miscellaneous-Income-TAXSCAN.jpg "Relief to Vodafone India: ITAT allows Sec 80 Deduction on Interest Income and Miscellaneous Income [Read Order]")
![No TDS on Discount given to Distributors on Sale of Prepaid Sim Card u/s 194H: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TDS-Distributors-Prepaid-Sim-Card-ITAT-taxscan.jpeg "No TDS on Discount given to Distributors on Sale of Prepaid Sim Card u/s 194H: ITAT [Read Order]")
Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]
The Madras High Court has dismissed a writ petition wherein the petitioner, a franchise of BSNL challenged the levy of service tax on activity of marketing and distribution of Cellular Mobile...
![Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Tax-Marketing-Distribution-Cellular-Mobile-Telephone-Services-Madras-HC-BSNL-taxscan.jpeg "Service Tax on Marketing and Distribution of Cellular Mobile Telephone Services: Madras HC dismisses Plea by BSNL Franchise [Read Order]")
18% GST payable on Construction of Buildings and Civil Structures necessary to House Data Centres, Nearline Data Centres, Disaster Recovery Station, Satellite Data Centre: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) has ruled that 18% GST payable on Construction of buildings and civil structures necessary to house data centres, nearline data centres, disaster...
![18% GST payable on Construction of Buildings and Civil Structures necessary to House Data Centres, Nearline Data Centres, Disaster Recovery Station, Satellite Data Centre: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/GST-payable-Construction-buildings-civil-structures-house-data-centres-nearline-data-centres-disaster-recovery-station-satellite-data-centre-AAR-Taxscan.jpg "18% GST payable on Construction of Buildings and Civil Structures necessary to House Data Centres, Nearline Data Centres, Disaster Recovery Station, Satellite Data Centre: AAR [Read Order]")
Advocate losing case on merits could not be termed as Deficiency in Service under the Consumer Protection Act: Supreme Court [Read Order]
The Supreme Court held that the advocate losing the case on merits could not be termed as Deficiency in Service under the Consumer Protection Act. The petitioner, Nandlal Lohariya filed three...
