![No CENVAT Credit Admissible on Service Tax for Hospitality and Management Services in Employee Residential Colony: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Mumbai-CENVAT-credit-Service-Tax-Hospitality-services-tax-Management-Services-tax-taxscan.jpg "No CENVAT Credit Admissible on Service Tax for Hospitality and Management Services in Employee Residential Colony: CESTAT [Read Order]")
No CENVAT Credit Admissible on Service Tax for Hospitality and Management Services in Employee Residential Colony: CESTAT [Read Order]
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that no CENVAT credit is admissible on the service tax...
![Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/09/Supreme-Court-Kerala-High-Court-Trusteeship-relinquishment-tax-trusteeship-tax-taxscan.jpg "Supreme Court confirms Kerala High Court decision upholding Income Tax Levy on Compensation for Relinquishing Trusteeship [Read Judgement]")
![Immediate steps must be taken by Revenue to upgrade software: Supreme Court slams Dept & CBDT for Demand of Rs. 62.85 Lakh Excess Surcharge on Income Tax [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/09/Supreme-Court-Income-Tax-CBDT-Central-Processing-Centre-CPC-income-tax-liability-taxscan.jpg "Immediate steps must be taken by Revenue to upgrade software: Supreme Court slams Dept & CBDT for Demand of Rs. 62.85 Lakh Excess Surcharge on Income Tax [Read Judgement]")
![Punjab & Haryana HC allows Benefit U/s 12 AA of Income Tax for Educational Trust for Educational Advancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Punjab-and-Haryana-High-Court-Income-Tax-Punjab-and-Haryana-HC-Income-Tax-for-Educational-Trust-Educational-Advancement-taxscan.jpg "Punjab & Haryana HC allows Benefit U/s 12 AA of Income Tax for Educational Trust for Educational Advancement [Read Order]")
No Pari Materia in S. 37 of MVAT Act & S. 33 of MPVAT Act With S. 48 Of The GVAT Act: NCLAT [Read Order]
The Delhi Bench of the National Company Law Appellate Tribunal ( NCLAT ) has held that Section 37 of the Maharashtra Value Added Tax Act, 2002 ( MVAT Act ) and Section 33 of the Madhya Pradesh Value...
Substantial Justice Prevails over Technicalities: ITAT Condones 133-Day Delay for Apollo Education Trust [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) condoned a 133-day delay in filing appeals Apollo Education Trust, emphasizing that substantial justice should prevail over...
![Substantial Justice Prevails over Technicalities: ITAT Condones 133-Day Delay for Apollo Education Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Bangalore-Apollo-Education-Trust-Condones-delay-Income-Tax-Appellate-Tribunal-taxscan.jpg "Substantial Justice Prevails over Technicalities: ITAT Condones 133-Day Delay for Apollo Education Trust [Read Order]")
Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]
The Patna High Court has ruled that the demand order under Section 73(10) of the GST ( Goods and Services Tax ) Act must be issued within three years from the filing date of the annual return and not...
![Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Patna-High-Court-GST-Act-GST-Annual-Return-GST-Annual-Return-Taxscan.jpg "Three Year Limitation Period u/s 73(10) of GST Act begins from Filing Date of Annual Return, Not Extended Due Date: Patna HC [Read Order]")
Social Welfare Surcharge will be ‘Nil’ when Basic Customs Duty is ‘Nil’: CESTAT [Read Order]
In a recent judgement, the Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that when the Basic Customs Duty ( BCD ) is "Nil," the Social Welfare Surcharge (...
![Social Welfare Surcharge will be ‘Nil’ when Basic Customs Duty is ‘Nil’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Kolkata-Social-Welfare-Surcharge-Customs-Duty-taxscan.jpeg "Social Welfare Surcharge will be ‘Nil’ when Basic Customs Duty is ‘Nil’: CESTAT [Read Order]")
CESTAT questions denial of Excise Duty Exemption for Pharmaceutical Equipment Prototypes, Orders Reassessment [Read Order]
Recently in a ruling, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ordered a reassessment of a ₹7 crore excise duty demand on pharmaceutical equipment prototypes, questioning...
![CESTAT questions denial of Excise Duty Exemption for Pharmaceutical Equipment Prototypes, Orders Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Excise-duty-exemption-Excise-duty-Pharmaceutical-Equipment-Excise-Duty-taxscan.jpg "CESTAT questions denial of Excise Duty Exemption for Pharmaceutical Equipment Prototypes, Orders Reassessment [Read Order]")
5% GST Leviable on Specific Essential Inputs including equipment, material, consumables, tools etc., Purchased Domestically or Imported for Ship Manufacturing: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling ( AAR ) recently ruled that certain specific inputs including equipment, material, consumables, tools etc. (Inputs) purchased domestically or imported...
![5% GST Leviable on Specific Essential Inputs including equipment, material, consumables, tools etc., Purchased Domestically or Imported for Ship Manufacturing: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-Andhra-Pradesh-GST-on-imported-shipbuilding-tools-GST-News-TAXSCAN.jpg "5% GST Leviable on Specific Essential Inputs including equipment, material, consumables, tools etc., Purchased Domestically or Imported for Ship Manufacturing: AAR [Read Order]")