LIC faces Rs 178 Crore GST Demand Notice
The Life Insurance Corporation of India (LIC) revealed on Tuesday that tax authorities have issued a demand notice amounting to approximately Rs 178...
![CESTAT Competent to Reject Customs Appeal for Non-Compliance of Pre-Deposit u/s 129E: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Customs-Appeal-Delhi-HC-CESTAT-Competent-to-Reject-Customs-Appeal-for-Non-Compliance-taxscan.jpg "CESTAT Competent to Reject Customs Appeal for Non-Compliance of Pre-Deposit u/s 129E: Delhi HC [Read Order]")
![Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Service-Recipient-Pay-Service-Tax-PE-of-Foreign-Service-Provider-Exists-in-India-CESTAT-TAXSCAN.jpg "Service Recipient in India not liable to Pay Service Tax when PE of Foreign Service Provider Exists in India: CESTAT [Read Order]")
![‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or purifying Machinery and Apparatus for Liquids: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Huy-glass-1105-M-Membrane-Bags-Filter-Bags-made-of-Fibre-Glass-are-Classifiable-under-Filtering-purifying-Machinery-and-Apparatus-for-Liquids-CESTAT-TAXSCAN.jpg "‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or purifying Machinery and Apparatus for Liquids: CESTAT [Read Order]")
![Amount Received as per Article 12(3) of India-USA DTAA, not Royalty u/s 9(1) (vi) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Amount-received-Article-123-of-India-USA-DTAA-Royalty-91-vi-Income-Tax-Act-ITAT-TAXSCAN.jpg "Amount Received as per Article 12(3) of India-USA DTAA, not Royalty u/s 9(1) (vi) of Income Tax Act: ITAT [Read Order]")
Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the amount of refund when shown as service tax receivable under asset side of trial balance sheet...
![Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-CESTAT-Ahmedabad-Service-tax-Trial-Balance-Sheet-Asset-Refund-Unjust-Enrichment-Service-Tax-Refund-TAXSCAN.jpg "Amount of refund when shown as Service Tax receivable under asset side of trial balance sheet is not hit by unjust Enrichment: CESTAT [Read Order]")
No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) has held that no service tax is leviable for providing services of sale and purchase of SIM cards. The...
![No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-Service-Tax-Service-Tax-Services-of-Sale-And-Purchase-SIM-Cards-BSNL-CESTAT-taxscan.jpg "No Service Tax on Providing Services of Sale And Purchase of SIM Cards on Behalf of BSNL: CESTAT [Read Order]")
Amount deposited as pre-deposit u/s 35 of the Central Excise Act subject to refund along with interest: CESTAT [Read Order]
A two member bench of CESTAT approved appellant’s interest claim on the amount of refund sanctioned at the rate of 12% per annum from the date of the deposit of the amount till the date of...
![Amount deposited as pre-deposit u/s 35 of the Central Excise Act subject to refund along with interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Amount-pre-deposit-Central-Excise-Act-interest-CESTAT-Amount-deposited-as-pre-deposit-Central-Excise-Act-subject-to-refund-along-with-interest-taxscan.jpg "Amount deposited as pre-deposit u/s 35 of the Central Excise Act subject to refund along with interest: CESTAT [Read Order]")
Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the demand for excise duty on the sale of computer systems confirmed merely on presumption without...
![Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Demand-for-Excise-Duty-Excise-Duty-Sale-of-Computer-System-CESTAT-taxscan.jpg "Demand for Excise Duty on Sale of Computer System Confirmed Merely on Presumption without Examination: CESTAT sets aside Order Demanding Duty [Read Order]")
Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the refund claim cannot be rejected in respect of customs duty which was paid through Duty Entitlement...
![Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Refund-claim-Customs-Duty-DEPB-Scrip-CESTAT-taxscan.jpg "Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]")
Sufficient Evidence on Dispatch of orders by Excise Dept: CESTAT upholds Excise Duty Demand [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed excise duty demand as there was sufficient evidence on dispatch of orders by the Excise Department. The...
![Sufficient Evidence on Dispatch of orders by Excise Dept: CESTAT upholds Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sufficient-Evidence-Excise-Dept-CESTAT-Excise-Duty-Demand-Sufficient-Evidence-on-Dispatch-of-orders-by-Excise-Dept-taxscan.jpg "Sufficient Evidence on Dispatch of orders by Excise Dept: CESTAT upholds Excise Duty Demand [Read Order]")
![Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Transmission-of-Electricity-Exempt-from-Service-Tax-Service-Tax-CESTAT-Electricity-TAXSCAN.jpg "Transmission of Electricity is Exempt from Service Tax: CESTAT [Read Order]")