Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT
1 year, 10 months ago

Department Has No Right To File Revision Application In Case Of Refund Of Service Tax On Export Of Services: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application.The bench of S. K. Mohanty and M. M. Parthiban. The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the department has no right to file a revision application in case of refund or rebate of service tax on the export of services since no such provision has been made for Revenue to file a revision application. The bench of S. K. Mohanty and M. M. Parthiban has observed that assessees are only permitted to file the revision application before the Central Government in terms of Section 35EE, and no such provisions exist for the appeals to be filed by the department. The first proviso appended to sub-section mandates that in respect of the order passed by the Commissioner of Central Excise under Section 85, relating to the matter of grant of rebate relating to services that are exported, the order shall be reviewed by the Central Government in terms of Section 35EE of the Central Excise Act, 1994.

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History of this topic

Tax Weekly Round-Up: March 10 - March 16, 2025
Trending News
2 weeks ago

Tax Weekly Round-Up: March 10 - March 16, 2025

Live Law  

HIGH COURTS Andhra Pradesh HC Notice Under Rule 142 Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court Case Title: Sri Durga Granites v. The Deputy Assistant Commissioner and Others Case Number: W.P.Nos.3480 & 6504 of 2020 The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued …

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT
2 weeks, 2 days ago

Amount Deposited As Service Tax If Refundable, Should Not Be Treated As Pre-Deposit U/S 35F Central Excise Act: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the amount deposited as service tax, if refundable, should not be treated as pre-deposit under Section 35F of Central Excise Act, 1944. Merely because such adjustment is made, the amount paid as service tax or fine or penalty does not become pre-deposit under section 35F” …

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
Trending News
1 month, 3 weeks ago

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot consider a refund claim unless it is specified under which notification and provision the same has been sought. The Bench of Somesh Arora has observed that, “The lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 4 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT
2 months ago

Prescribed Time Limit For Filing Refund Application Cannot Be Disregarded Merely Because Tax Was Collected Without Legal Authority: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the prescribed time limit for filing a refund application cannot be disregarded merely because the tax was collected without legal authority. The Bench of Justices Dilip Gupta and P. V. Subba Rao has observed that “the appellant cannot be permitted to claim a refund of …

Tax Weekly Round-Up [23rd December - 29th December 2024]
3 months ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
7 months, 4 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

Indirect Tax Weekly Round-Up: 14 To 20 July 2024
8 months, 1 week ago

Indirect Tax Weekly Round-Up: 14 To 20 July 2024

Live Law  

Supreme Court Chewing Tobacco Packed In High-Density Polyethylene Bags Are 'Wholesale Package'; Cannot Be Taxed As Retail Product Under Excise Act : Supreme Court Case Details: Commissioner of Central Excise, Jaipur -II v. M/s Miraj Products Pvt. Delhi High Court GST Registration Cancelled On Allegation Of Non-Existent Entity; Delhi High Court Directs Assessee To Furnish Documents Case Title: Olive Traders …

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT
9 months ago

Recovery Provisions Of Central Excise Act Are Not Applicable To Service Tax: Chandigarh CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that recovery provisions of the Central Excise Act are not applicable to service tax.The bench of S. S. Garg, while upholding the rejection of the refund on account of education cess and Secondary & Higher education cess, held that the refund cannot be appropriated. The Chandigarh Bench …

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT
10 months ago

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set …

CESTAT Cases Monthly Round-Up: March 2024
11 months, 4 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
1 year, 1 month ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT
1 year, 1 month ago

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.The bench of S.K. The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that reversal of Cenvat credit in respect …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT
1 year, 1 month ago

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that commission shared by the head office with a branch office of the same entity is not taxable.The bench of Binu Tamta and Hemambika R. Priya has observed that in the absence of any provider-receiver of service relationship, the commission amount shared by the. The Delhi Bench …

Tax Cases Weekly Round-Up: 1 To 7 October, 2023
1 year, 5 months ago

Tax Cases Weekly Round-Up: 1 To 7 October, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Pepsico India Holding Pvt. Case Title: Booking.Com India Support & Marketing Services Private Limited Versus DCIT The Mumbai Bench of Income Tax Appellate Tribunal has held that the arm's-length price of the employee stock option plan expenses cannot be taken as ‘Nil’. CESTAT Case Title: M/s Punjab Cricket Association Versus The Commissioner of …

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT
1 year, 5 months ago

Service Tax Rebate Can Be Allowed Subject To Receipt Convertible Foreign Exchange Against Each Invoice: CESTAT

Live Law  

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal has observed that unless it is established that against every invoice convertible foreign exchange has been received, the rebate of service tax paid in respect of that invoice cannot be allowed to the exporter.The bench of Dr. Suvendu Kumar Pati and Anil G. Shakkarwar has. The Mumbai Bench of …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 7 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court
1 year, 8 months ago

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court

Live Law  

The Bombay High Court has held that CGST/MGST authorities would not have jurisdiction to retain the amount of tax on export transactions.The bench of Justice G. S. Kulkarni and Justice Jitendra S. Jain has directed the state government to transfer the amount to the Central Government.The petitioner was required to deposit tax on the export transaction in question with the …

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 8 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax …

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT
1 year, 10 months ago

Refund Cannot Be Denied To Any Person Who Has Borne The Incidence Of Tax: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that a refund cannot be denied to any person who has borne the incidence of tax.The bench of Justice Dilip Gupta and Hemambika R. Priya has observed that Rajasthan Housing Board has also deducted the service tax payable by them by reverse charge mechanism from. The …

Tax Cases Weekly Round-Up: 07 May to 13 May, 2023
1 year, 10 months ago

Tax Cases Weekly Round-Up: 07 May to 13 May, 2023

Live Law  

Supreme Court Case Title: Heinz India Limited v The State of Kerala Citation: 2023 LiveLaw 411 The Supreme Court Bench has held that prickly heat powders fall under the category of ‘medicated talcum powder’ and not ‘medicine’ for the purpose of sales tax under Kerala General Sales Tax Act, 1963. Chhattisgarh High Court Case Title: M/s Nava Raipur Atal Nangar …

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023
1 year, 11 months ago

Tax Cases Weekly Round-Up: 16 April To 22 April, 2023

Live Law  

Supreme Court Case Title: SAP Labs India Private Limited vs Income Tax Officer, Circle 6, Bangalore Citation : 2023 LiveLaw 328 The Supreme Court has ruled that the High Court is not precluded from considering the determination of the arm’s length price determined by the Income Tax Appellate Tribunal, in exercise of its powers under Section 260A of the Income …

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT
1 year, 11 months ago

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund. 12/2013-ST dated July 1, 2013, the appellant filed two applications in Form A-4 claiming a refund of …

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT
1 year, 11 months ago

Cenvat Credit Available On Books Of Account Cannot Be Rejected Without Following Due Procedure: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that unless CENVAT Credit availed by the appellant has not been recovered by way of the issue of a show cause notice invoking Rule 14 of the CENVAT Credit Rules, 2004, CENVAT Credit available on the books of account cannot be rejected when it is accumulated …

Tax Cases Monthly Round Up: March 2023
1 year, 11 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT
2 years, 1 month ago

Service Tax Refund Can’t Be Denied On Input Services Wholly Consumed Within SEZ: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax refunds cannot be denied on input services that are wholly consumed within the SEZ.The bench of Ajay Sharma has observed that Section 26 of the SEZ Act, 2005 specifically provides that all services imported into the SEZ to carry out authorized operations in …

No Service Tax Is Payable On Commission Received In Convertible Foreign Exchange: CESTAT
2 years, 3 months ago

No Service Tax Is Payable On Commission Received In Convertible Foreign Exchange: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that no service tax is demandable when the commission received is in convertible foreign exchange.The two-member bench of Ramesh Nair and Raju has observed that the commission agent service provided to a foreign-based entity for promoting or marketing their goods. The Ahmedabad Bench of the Customs, …

Tax Cases Monthly Round-Up: November, 2022
2 years, 3 months ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years, 4 months ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 4 months ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT
2 years, 4 months ago

No Service Tax Payable On Sale Of Ready-Mix-Concrete: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the entire exercise is the sale of ready-mixed concrete and there is no service element involved so as to create service tax liability against the assessee.The two-member bench of Ramesh Nair and Raju has observed that the department has very. As a result, the department …

Tax Cases Weekly Round-Up: 13 November To 19 November 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 13 November To 19 November 2022

Live Law  

Supreme Court Sec.194H Income Tax Act Attracted For 'Supplementary Commission' Earned By Travel Agents ; Airlines Liable To Deduct TDS : Supreme Court Case Title: Singapore Airlines Ltd. vs C.I.T., Delhi Citation: 2022 LiveLaw 959 The Supreme Court held that Section 194H of the Income Tax Act is attracted in the case of Supplementary Commission amounts earned by the travel …

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit
2 years, 4 months ago

CESTAT Allows Interest On Delay In Refund Of Excess Reversal Of CENVAT Credit

Live Law  

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal has ruled that Reliance Industries is entitled to interest on delay in refund of excess reversal of CENVAT credit. The bench of Judicial Member Ramesh Nair dismissed the contention of the revenue department that since the assessee- Reliance Industries, was entitled to adjust the excess amount by taking …

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT
2 years, 4 months ago

Services Of Business Promotion/Support And Marketing Service Do Not Qualify As Intermediary Service: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the services of business promotion, support, and marketing do not qualify as intermediary services.The bench of S. S. Garg and P. Anjani Kumar has observed that the place of provision of business promotion service shall be the location of the recipient. The Chandigarh Bench of Customs, …

Tax Cases Weekly Round-Up: 9 October To 15 October, 2022
2 years, 5 months ago

Tax Cases Weekly Round-Up: 9 October To 15 October, 2022

Live Law  

Supreme court Case Title: Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others Citation: 2022 LiveLaw 847 The Supreme Court has directed the state of Andhra Pradesh to transfer to Jharkhand the amount of central sales tax deposited by Tata Motors with respect to the sale of buses to the Andhra Pradesh State Road Transport Corporation. Versus Commissioner …

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries
2 years, 5 months ago

CESTAT Allows Refund Of Amount Reversed In CENVAT Credit Account To Reliance Industries

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that Reliance Industries Ltd. was ineligible for a refund of amounts that had, inadvertently, been reversed in the CENVAT credit account under rule 6 of the CENVAT Credit Rules, 2004 between April 2010 and March 2011.The two-member bench of Ajay Sharma and C.J. The Mumbai Bench …

Customs Broker Is Responsible For Acts Of The Employees: CESTAT
2 years, 5 months ago

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati has confirmed the penalty and relied on para 13 of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as …

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT
2 years, 6 months ago

Registration Of Premises Not A Necessary Prerequisite For Claiming A Refund Under Cenvat Credit Rules, 2004: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the registration of premises is a necessary prerequisite for claiming a refund under Rule 5 of the Cenvat Credit Rules, 2004.The bench of Rachna Gupta has observed that service providers are entitled to a refund under rule 5 of the Cenvat Credit Rules, 2004 when …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 6 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date
2 years, 6 months ago

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the 12% interest on custom duty refund from the deposit date to the refund date. The bench of Anil Choudhary has observed that the amount of deposit made during investigation or audit becomes pre-deposit ipso facto upon contest of the dispute or filing of the appeal, and …

SBI Cannot Escape Tax Implication On Grounds Of Change Of Branch Manager: ITAT Refuses To Condone The Delay In Filing Appeal
2 years, 8 months ago

SBI Cannot Escape Tax Implication On Grounds Of Change Of Branch Manager: ITAT Refuses To Condone The Delay In Filing Appeal

Live Law  

The Bangalore Bench of the Income Tax Appellate Tribunal has refused to condone the delay in filing the appeal on the grounds that even during the period of COVID-19, the ITAT was functioning and banking facilities were provided by the State Bank of India. The Branch intended to prefer an appeal before the Income Tax Appellate Tribunal, Bangalore, against the …

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings
2 years, 8 months ago

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings

Live Law  

The Madras High Court invalidated the reassessment procedures on the basis that the reopening of the income tax assessment was conducted by an officer without jurisdiction. After a period of five years, the assessee received a notice dated March 28, 2018 issued by the ACIT Mumbai under Section 148 purportedly to re-assess the income tax return submitted by her for …

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court
2 years, 8 months ago

Limitation Period Is Not Applicable On Refund Of Service Tax Wrongly Paid: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the limitation period is not applicable to a refund of service tax wrongly paid. Subsequently, the assessee learnt that it was not liable to pay service tax on the export of services in terms of Chapter-V of the Finance Act, 1994. The …

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT
2 years, 9 months ago

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT

Live Law  

The Mumbai Bench of the Income Tax Appellate Tribunal has held that the reassessment proceedings cannot be initiated by applying a fresh application of mind to the same set of facts available at the time of the original scrutiny assessment proceedings. The Assessing Officer issued the notice under section 148 of the Income Tax Act, initiating the reassessment proceedings in …

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT
2 years, 9 months ago

No Limitation Applicable For Refund Amount Lying With Dept. Having The Nature Of Revenue Deposit: CESTAT

Live Law  

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal consisting of Anil Choudhary has ruled that the limitation applicable for refund amount lies with the department having the nature of revenue deposit. As per section 102 of the Finance Act, 1994, no service tax can be levied or collected for the period commencing from the 1st day …

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022
2 years, 10 months ago

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022

Live Law  

Delhi High Court Case Title: Amit Gupta Vs Directorate General of GST Intelligence Headquarters Citation: 2022 LiveLaw 426 The Delhi High Court bench of Justice Mukta Gupta has ruled that the bail amount can be paid by cash ledger and debit ledger of the Input Tax Credit. Case Title: Kedar Nath Babbar Versus Assistant Commissioner of Income Tax Citation: 2022 …

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