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...
![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]](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]](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]](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]")
CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]
In a significant move, the Central Board of Indirect Taxes and Customs (CBIC) has notified that the Deputy DRI or Assistant DRI to act as the proper officer under the Customs Act, 1962. This is in...
![CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Deputy-DRI-Assistant-DRI-proper-officer-Customs-Taxscan.jpg "CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]")
CBDT notifies Form 26QF for Quarterly statement of TDS for transfer of VDA u/s 194S [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified the Form 26QF for the quarterly statement of TDS for the transfer of Virtual Digital Assets (VDA) under section 194S of the Income Tax Act, 1961....
![CBDT notifies Form 26QF for Quarterly statement of TDS for transfer of VDA u/s 194S [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBDT-Form-26QF-Quarterly-statement-TDS-VDA-taxscan.jpg "CBDT notifies Form 26QF for Quarterly statement of TDS for transfer of VDA u/s 194S [Read Notification]")
TDS on Virtual Digital Assets shall exclude GST: No further Deduction for Purchase of Goods, CBDT Clarifies [Read Circular]
The Central Board of Direct Taxes (CBDT) has issued a circular regarding the Tax Deduction at Source (TDS) on Virtual Digital Assets (VDA) transactions outside Exchange. Finance Act, 2022 inserted...
![TDS on Virtual Digital Assets shall exclude GST: No further Deduction for Purchase of Goods, CBDT Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Virtual-Digital-Assets-GST-Deduction-Purchase-of-Goods-CBDT.jpeg "TDS on Virtual Digital Assets shall exclude GST: No further Deduction for Purchase of Goods, CBDT Clarifies [Read Circular]")
Service provided from Overseas not Chargeable to GST under Reverse Charge Mechanism: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai bench held that services provided from overseas are not chargeable to GST under the reverse charge mechanism. Shri Prakash...
![Service provided from Overseas not Chargeable to GST under Reverse Charge Mechanism: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Service-Chargeable-GST-Reverse-Charge-Mechanism-CESTAT-taxscan.jpg "Service provided from Overseas not Chargeable to GST under Reverse Charge Mechanism: CESTAT [Read Order]")
![Income Tax: CBDT issues Circular regarding Compliance Check Functionality for TDS [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-CBDT-Circular-Compliance-Check-Functionality-TDS-Techxmedia.jpeg "Income Tax: CBDT issues Circular regarding Compliance Check Functionality for TDS [Read Circular]")