Senior IRS Officers Mohan Kumar Singh and Yogendra Garg Join CBIC
On November 12, 2024, the Government of India approved the appointment of two senior Indian Revenue Service ( IRS ) officers, Mohan Kumar Singh and...
Extended Period of Limitation not Invocable on Non-Inclusion of VAT in Assessable Value: CESTAT sets aside Duty Demand Order [Read Order]
Recently in a ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ), Kolkata, set aside a duty demand order against an assessee concerning the non-inclusion of Value Added Tax (...
Relief to Kirloskar Oil Engines: CESTAT Excludes Dealer Promotion Expenses from Assessable Value, No direct benefit to Manufacturer [Read Order]
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that dealer promotion expenses should not be included in the assessable value of goods for excise duty...
Transactions made prior to 2008 Service Tax Rules Amendment not Liable to Rule 6 Retrospectively: CESTAT [Read Order]
Recently, the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that transactions made prior to the May 10, 2008 amendment of the Service Tax Rules are not liable to Rule 6...
Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a Subcontractor is liable to pay service tax on “Commercial or Industrial Construction Service”....
Recipient of Services located outside India & Payment received in Foreign Exchange; Services qualify as Exports, No Service Tax applies: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that services provided to recipients outside India, with payment received in foreign exchange, qualify as exports and are...
No Confiscation on taking Prior Permission from Customs Dept for Storage of Non-Bonded Goods in Bonded Warehouse: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that no confiscation can be made on taking prior permission from the customs department for storage of...
Relief to Yamaha Motor Solution, No Service Tax payable under consulting engineer's service for Advisory Support Service: CESTAT [Read Order]
The Chandigarh bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in a ruling in the case of Yamaha Motor Solutions India Pvt. Ltd has held that Service Tax is not payable under...
