![Export of Pre-packaged and Labelled Frozen Shrimp packed in Cartons upto 25 Kg attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-AAR-labelled-frozen-shrimp-Andhra-Pradesh-Authority-for-Advance-Ruling-TAXSCAN.jpg "Export of Pre-packaged and Labelled Frozen Shrimp packed in Cartons upto 25 Kg attracts 5% GST: AAR [Read Order]")
Export of Pre-packaged and Labelled Frozen Shrimp packed in Cartons upto 25 Kg attracts 5% GST: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling ( AAR ) ruled that the export of pre-packaged and labelled frozen shrimp packed in carton boxes of 25...
![Relief to Reliance Life Science: CESTAT Orders ₹49 Lakh Cash Refund for excess CENVAT Credit Reversal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Cash-Refund-Orders-Reliance-CENVAT-cases-TAXSCAN.jpg "Relief to Reliance Life Science: CESTAT Orders ₹49 Lakh Cash Refund for excess CENVAT Credit Reversal [Read Order]")
![Delhi HC dismisses Petition Challenging Bail in Rs.200 Crore fake GST invoice Case: Statutory Bail u/s 167 Recognized as Constitutional Right [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Goods-and-Service-Tax-GST-Delhi-Fake-GST-invoice-case-bail-TAXSCAN.jpg "Delhi HC dismisses Petition Challenging Bail in Rs.200 Crore fake GST invoice Case: Statutory Bail u/s 167 Recognized as Constitutional Right [Read Order]")
![Trade Discount to Dealers without Benefiting Customers can’t be Abetted to Price of Goods: CESTAT dismisses Toyota Kirloskar’s Plea [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-Bangalore-Central-Tax-Commissioner-Tax-Toyota-Kirloskar-TAXSCAN.jpg "Trade Discount to Dealers without Benefiting Customers can’t be Abetted to Price of Goods: CESTAT dismisses Toyota Kirloskar’s Plea [Read Order]")
![CESTAT sets aside Service Tax Demand on Interest on Delayed Income Tax Refund Citing no Connection with Taxable Services or Service Tax Obligations [Read Ordeer]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Service-Tax-Demand-Interest-on-Delayed-Income-Tax-Refund-Taxable-Services-or-Service-Tax-TAXSCAN.jpg "CESTAT sets aside Service Tax Demand on Interest on Delayed Income Tax Refund Citing no Connection with Taxable Services or Service Tax Obligations [Read Ordeer]")
Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has determined that volume discounts received by M/s Divine Autotech Private Limited for purchasing large quantities of...
![Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-Delhi-Service-Tax-Service-Tax-Demand-CESTAT-Service-Tax-TAXSCAN.jpeg "Volume Discounts received for Purchasing Bulk Quantities of paints are Trade Discounts, Not Payments for Services: CESTAT quashes Service Tax Demand [Read Order]")
Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi, has ruled that booking cancellation charges do not attract service tax as they are compensations for breach of contract...
![Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-CESTAT-New-Delhi-Booking-Cancellation-Breach-of-Contract-TAXSCAN-2.jpg "Booking Cancellation Charges are Compensation for Breach of Contract, not Consideration for Service; No Service Tax Applies: CESTAT [Read Order]")
Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has remanded the issue of service tax on balances returned back, emphasising that such tax is applicable only if the...
![Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Service-Tax-CESTAT-Service-Tax-Payable-Taxable-Services-CESTAT-Remands-taxscan-2.webp "Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]")
![Denial of CENVAT Credit Without Specific Reason and Justification: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-Remands-CENVAT-Taxscan.webp "Denial of CENVAT Credit Without Specific Reason and Justification: CESTAT Remands Matter [Read Order]")
CBIC issues Strict Guidelines for GST Demand Recovery Proceedings before Expiry of 3 Months [Read Order]
The Central Board of Indirect Taxes and Customs ( CBIC ) has notified the Guidelines for initiation of recovery proceedings before three months from the date of service of demand order. The Board...
![CBIC issues Strict Guidelines for GST Demand Recovery Proceedings before Expiry of 3 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CBIC-Notification-GST-Demand-Recovery-GST-CBIC-Guidelines-TAXSCAN-2.jpg "CBIC issues Strict Guidelines for GST Demand Recovery Proceedings before Expiry of 3 Months [Read Order]")
Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on the guarantee commission which was paid to the State Government of...
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/State-Government-of-Karnataka-CESTAT-Service-Tax-Guarantee-commission-TAXCAN.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")