![Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Self-Assessment-Taxpayer-treated-Dilution-Central-Excise-Officers-Statutory-Responsibility-CESTAT-taxscan.jpg "Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]")
Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that self-assessment by taxpayers cannot be treated as...
![Income Tax Dept designates Authorities for Direct Tax Vivad Se Vishwas Scheme, 2024 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-CBDT-Direct-Tax-Vivad-Se-Vishwas-Scheme-DTVSV-Scheme-TAXSCAN.jpg "Income Tax Dept designates Authorities for Direct Tax Vivad Se Vishwas Scheme, 2024 [Read Notification]")
![No Service Tax Leviable on GIDCs Infrastructure Upgradation, Subletting, and other Fees during Impugned Period of either before or after 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/site-imd-1.jpg "No Service Tax Leviable on GIDCs Infrastructure Upgradation, Subletting, and other Fees during Impugned Period of either before or after 01.07.2012: CESTAT [Read Order]")
![Investment of Surplus Cash in Mutual Funds not Considered Trading Activity, Exempted from Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-Mutual-Funds-Investment-of-Surplus-Cash-Trading-taxscan.jpg "Investment of Surplus Cash in Mutual Funds not Considered Trading Activity, Exempted from Service Tax Demand: CESTAT [Read Order]")
IT Software Services Provided by Wipro Limited to SEZ Units Fully Exempted from Service Tax: CESTAT [Read Order]
The Chennai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Information Technology software services provided by Wipro Limited to Special Economic Zone (SEZ) units...
![IT Software Services Provided by Wipro Limited to SEZ Units Fully Exempted from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Chennai-Software-Software-Services-IT-Software-IT-Software-Services-Wipro-TAXSCAN.jpg "IT Software Services Provided by Wipro Limited to SEZ Units Fully Exempted from Service Tax: CESTAT [Read Order]")
Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the transportation of goods for domestic and international trade is exempted from "Business Auxiliary...
![Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Service-Tax-Demand-No-Service-Tax-Demand-International-Trade-Taxscan.jpg "Transportation of Goods for Domestic and International Trade Exempted from BAS, No Service Tax Demand: CESTAT [Read Order]")
Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]
The Madras High Court has remanded several writ petitions involving the denial of Input Tax Credit ( ITC ) under Section 16(4) of the GST ( Goods and Services Tax ) Act, 2017 back to the Assessing...
![Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madras-HC-madras-high-court-Demand-Passed-Hearing-Hearing-Date-Madras-HC-directs-for-Reconsideration-Madras-HC-for-Reconsideration-madras-hc-news-madras-high-court-news-taxscan.jpg "Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]")
No Notice u/s 148 to be issued if Four to Six years have passed since Relevant Assessment: Delhi HC quashes Assessment Order [Read Order]
The Delhi High Court quashed assessment order, stating that no notice under Section 148 can be issued if four to six years have passed since the relevant assessment. The court addressed the...
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]")
Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order]
The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that the penalty under section 78 of the Finance Act, 1994 is not invokable in absence of invocation of...
![Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Penalty-Finance-Act-Absence-of-Invocation-Limitation-Period-CESTAT-taxscan.jpg "Penalty u/s 78 of Finance Act Not Invokable in Absence of Invocation of Extended Limitation Period: CESTAT [Read Order]")