![GST Amendments in Sections 110 and 111 of Finance Act, 2022 applicable from 1st October: CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/09/Amendments-Finance-Act-CBIC-taxscan.jpg "GST Amendments in Sections 110 and 111 of Finance Act, 2022 applicable from 1st October: CBIC [Read Notification]")
GST Amendments in Sections 110 and 111 of Finance Act, 2022 applicable from 1st October: CBIC [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified that the GST amendment to implement the changes in the provisions of sections 100...
![No Compulsory Scrutiny when Income Tax Return Furnished u/ s 142(1) based on Departmental Information: CBDT issues Guidelines [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/09/Compulsory-Scrutiny-Income-Tax-Return-CBDT-taxscan.jpg "No Compulsory Scrutiny when Income Tax Return Furnished u/ s 142(1) based on Departmental Information: CBDT issues Guidelines [Read Circular]")
![Deduction on Profit under Section 10B will not be a bar to set off Loss against Normal Business Income: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Deduction-profit-under-Section-10B-business-Income-High-Court-taxscan.jpeg "Deduction on Profit under Section 10B will not be a bar to set off Loss against Normal Business Income: Bombay HC [Read Order]")
![Relief to Patanjali: Uttarakhand HC allows Adjustment of Interest paid prior to SCN for Waiver under Sabka Vikas Amnesty Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Patanjali-Uttarakhand-HC-SCN-Sabka-Vikas-Amnesty-Scheme.jpg "Relief to Patanjali: Uttarakhand HC allows Adjustment of Interest paid prior to SCN for Waiver under Sabka Vikas Amnesty Scheme [Read Order]")
![Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Show-cause-Notice-Finance-Act-CESTAT-taxscan.jpg "Issue of Show cause Notice under Proviso to Section 73(1) of Finance Act not invokable when there is No Suppression of Facts: CESTAT [Read Order]")
![Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/VAT-Post-GST-Kerala-HC-taxscan.jpg "Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]")
Extended Time Limit under proviso to Section 73(1) of Finance Act can be invoked, if there is positive act of Assessee to conceal anything from Department: CESTAT
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata held that an Extended time limit under proviso to Section 73(1) of the Finance Act can be invoked, if there is a positive act...
No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Allahabad sets aside extended period of limitation under proviso to Section 73(1) of the Finance Act as there was no deliberate...
![No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ST-Returns-CESTAT-period-of-limitation-Finance-Act.jpg "No Deliberate intention in Late Filing ST Returns: CESTAT sets aside extended period of limitation under proviso to Section 73(1) of Finance Act [Read Order]")
Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service': CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (ITAT), Kolkata has held that blending, bottling, and packaging of Indian-made foreign liquor (IMFL) are not subject to service tax as...
![Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Blending-Bottling-Packaging-IMFL-Service-Tax-Business-Auxiliary-Service-CESTAT-taxscan.jpg "Blending, Bottling, and Packaging of IMFL not subject to Service Tax as ‘Business Auxiliary Service: CESTAT [Read Order]")
Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]
While upholding its earlier verdict in Larsen and Toubro Ltd, a two-judge bench comprising Justice M.R. Shah and Justice B.V Nagarathna observed that service tax cannot be levied on the composite...
![Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Composite-Works-Contract-Supreme-Court-Larsen-and-Toubro-Ltd-taxscan.jpg "Service Tax not leviable on Composite Works Contract Prior to 2007: Supreme Court upholds Verdict in Larsen and Toubro Ltd [Read Judgment]")
Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on “Pandal and Shamiana services” before 1.6.2007 since the “works contract...
![Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Pandal-and-Shamiana-services-CESTAT-taxscan.jpg "Service Tax cannot be levied on ‘Pandal and Shamiana Services’ before 1.6.2007: CESTAT [Read Order]")
