Here’s the Tax Law Daily Bulletin for March 3, 2026.
GST
- GSTAT PORTAL UNDERTAKING CLAUSE MODIFIED AFTER REPRESENTATION BY MARWAR GST APPELLATE TRIBUNAL BAR ASSOCIATION
- CONSOLIDATED NOTICES COVERING MULTIPLE FY U/S 74 ARE IMPERMISSIBLE UNDER CGST ACT: BOMBAY HC
Service Tax
- PRIOR-PERIOD CENVAT CREDIT CAN’T BE GROUND TO DENY 70% ABATEMENT UNDER SERVICE TAX NOTIFICATIONS: CESTAT
- NO SERVICE TAX ON ADVANCES RECEIVED BEFORE 1 JULY 2010: CESTAT
- AIRLINE’S TOUR PACKAGES DON’T QUALIFY AS “TOUR OPERATOR SERVICES”, NO SERVICE TAX PAYABLE: CESTAT
- CA CERTIFICATE ALONE NOT CONCLUSIVE ON UNJUST ENRICHMENT: CESTAT
- NO SERVICE TAX ON COMPOSITE IMPORTED MACHINERY CONTRACTS — ARTIFICIAL VIVISECTION FOR ECIS UNDER RCM NOT PERMISSIBLE: CESTAT
- INCENTIVES FROM VEHICLE MANUFACTURERS ARE TRADE DISCOUNTS, NOT CONSIDERATION FOR SERVICE TAX: CESTAT
- SEPARATE AC SUPPLY AND INSTALLATION CONTRACTS QUALIFIES AS WORKS CONTRACT: CESTAT
- DEMAND UNDER RCM CAN’T BE SUSTAINED IF ENTIRE SERVICE TAX LIABILITY HAS ALREADY BEEN DISCHARGED BY SERVICE PROVIDER: CESTAT
Customs Duty
- VALUATION ENHANCEMENT SOLELY ON CHARTERED ENGINEER’S CERTIFICATE UNSUSTAINABLE: CESTAT
- YACHT NOT LIABLE TO DUTY ON RETURN AFTER FOREIGN CRUISING: U.S. CUSTOMS AUTHORITY
- SOFTWARE VALUE CAN’T BE ADDED TO HARDWARE VALUE FOR DETERMINING ASSESSABLE VALUE OF IMPORTED DIAMOND CUTTING, SCANNING MACHINES: CESTAT
- AIRCRAFT IMPORTED FOR PASSENGER SERVICES CAN BE USED FOR CHARTER SERVICES: CESTAT
- BANGALORE DRI | RETRACTION OF STATEMENT, UNVERIFIED ELECTRONIC INVOICES CAN’T JUSTIFY CUSTOMS UNDERVALUATION DEMAND: CESTAT
Excise Duty
- AYURVEDIC PRODUCTS CAN’T BE CLASSIFIED AS COSMETICS WITHOUT EVIDENCE; CESTAT QUASHES 5.31 CRORE EXCISE DEMAND
- SEZ EXEMPTION CAN’T BE DENIED FOR PROCEDURAL LAPSE: CESTAT
- EXTENDED LIMITATION CAN’T BE INVOKED WHERE DEPT. HAD PRIOR KNOWLEDGE: CESTAT QUASHES EXCISE DUTY DEMAND
- FREIGHT ON EXPLOSIVES DELIVERIES INCLUDIBLE IN ASSESSABLE VALUE: CESTAT
- DEMAND UNDER RCM CAN’T BE SUSTAINED IF ENTIRE SERVICE TAX LIABILITY HAS ALREADY BEEN DISCHARGED BY SERVICE PROVIDER: CESTAT
- EXCISE DUTY PAYABLE ONCE ELECTRICITY GENERATED OUT OF DUTY-FREE FURNACE OIL MOVED FROM EOU TO DTA UNIT: CESTAT
Income Tax
- PENALTY CAN’T BE LEVIED ON AXIS BANK FOR CHANGE IN ACCOUNTING POLICY: ITAT
- ESOP, IT SUPPORT AND PROMOTIONAL EXPENSES ALLOWABLE AS BUSINESS DEDUCTIONS: ITAT
- CHARITABLE TRUSTS MOVE BOMBAY HIGH COURT AGAINST I-T DEPT’S ‘IRREVOCABILITY’ CLAUSE DEMAND
PMLA
Other
- CBIC HIGH-LEVEL COMMITTEE DESTROYS 69 KG OF SEIZED NDPS DRUGS WORTH RS. 175 CRORE IN NAVI MUMBAI
- UP POLICE BUST INTER-STATE GST FRAUD NETWORK; 1,200 BOGUS FIRMS FLOATED ACROSS 20 STATES, 4 ARRESTED
