![Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071877-manufacturer-brand-claim-ssi-exemption-cestat-taxscan.webp "Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]")
Manufacturer Cannot Pay Duty on One Brand and Claim SSI Exemption on Another in Same FY: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a manufacturer cannot pay excise duty on one ...
![S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071429-itat-upholds-s12a-registration-mandatory-town-planning-authority-taxscan.webp "S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority [Read Order]")
![Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR Rules No GST Exemption [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071308-gst-gst-exemption-taxscan.webp "Bus Transport Availed by Students and Staff on Hire is Not a Service Provided to the School: AAR Rules No GST Exemption [Read Order]")
![S.11 & 12 Exemption Cannot Be Denied Merely Due to Delayed Registration of Trust: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/250x150_2054350-itat-registration-of-trust-exemption-taxscan.webp "S.11 & 12 Exemption Cannot Be Denied Merely Due to Delayed Registration of Trust: ITAT [Read Order]")
![No Extended Limitation or Penalty Where Clearance Details Were Disclosed in ER-1 Returns: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050407-er-1-returns-cestat-taxscan.webp "No Extended Limitation or Penalty Where Clearance Details Were Disclosed in ER-1 Returns: CESTAT [Read Order]")
No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Special Economic Zone (SEZ) units are not automatically entitled to service tax refunds and must...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/SEZs-CESTAT-Refund-Reassessment-taxscan.jpg "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
![Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-Exemption-for-Lack-of-Documents-Income-tax-taxscan.jpg "Denial of Exemption u/s 54 for Lack of Documents: ITAT Sets Aside CIT(A) Order [Read Order]")
Standalone Supply of Food to Patients not Composite Supply, no Exemption applicable under GST: AAR [Read Order]
In a significant ruling, the West Bengal Authority for Advance Ruling (AAR) has clarified that the standalone supply of food to in-patients by a catering contractor does not qualify for exemption...
![Standalone Supply of Food to Patients not Composite Supply, no Exemption applicable under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Standalone-Supply-of-Food-no-Exemption-applicable-under-GST-AAR-Authority-for-Advance-Ruling-GST-catering-contractor-healthcare-services-AAR-Bench-West-Bengal-Taxscan.jpg "Standalone Supply of Food to Patients not Composite Supply, no Exemption applicable under GST: AAR [Read Order]")
SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) Exemption allowable for submersible pumps when its final products were...
![SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-to-Submersible-Pumps-Final-Products-manufactured-standards-of-BIS-CESTAT-taxscan.jpg "SSI Exemption Allowable to Submersible Pumps when Final Products manufactured as per standards of BIS: CESTAT [Read Order]")
Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that taking separate exemption for claiming contribution to the gratuity fund was not needed as approval granted to master trust...
![Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Taking-Separate-Exemption-Exemption-Contribution-Taking-Separate-Exemption-for-Claiming-Contribution-to-Gratuity-Gratuity-ITAT-taxscan.jpg "Taking Separate Exemption for Claiming Contribution to Gratuity fund not needed as Approval Granted to Master Trust Applicable to Companies formed by Restructuring: ITAT [Read Order]")
CBIC notifies Extension of Exemption of Deposits into Electronic Credit Ledger (ECL) till 30th November 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. No. 69/2023-Customs (N.T.) S.O. 4253(E) issued on 27th September 2023 has notified the extension of exemption of...
Finance Ministry notifies exemption of Pension, PF and Gratuity Benefits for Services rendered by Tribunal Members [Read Notification]
The Ministry of Finance vide notification no. G.S.R. 655(E) issued on 5th September 2023 has notified the Tribunal (Conditions of Service) Second Amendment Rules, 2023. Under the authority granted by...
