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Indirect Taxes
Foreign Currency Expenditure Alone Can’t Trigger Service Tax; Taxable Service Must Be Identified in SCN: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Integrated Mining Operations Can’t Be Taxed as Cargo Handling Service by Isolating Loading and Transportation: CESTAT
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Conflicting Views on Sub-Contractor’s Service Tax Liability Bar Extended Limitation: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes
Absence of Recovery From Accused Cannot Quash Gold Smuggling Proceedings at Threshold: Karnataka High Court
The Karnataka High Court has refused to quash Customs proceedings against an airline cabin-cleaning...
Indirect Taxes
Freight Mark-Up on Non-Taxable Ocean and Air Transport Can’t Be Taxed as Business Support Service: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that the...
Indirect Taxes
Excess Service Tax Can Be Adjusted in Later Months or Quarters; Immediate Succeeding Period Not Mandatory: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Hydraulic Oil Is a Taxable Petroleum Product and Consumable Under Entry Tax Law: Karnataka High Court
The Karnataka High Court has held that hydraulic oil brought into a local area...
Indirect Taxes
Customs Dept. Must Pay 12% Interest on Amount Deposited During Investigation From Date of Deposit Till Refund: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied for Non-Disclosure in ST-3 Returns or Delayed Availment: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, has held that substantive...
Indirect Taxes
Importer’s Delayed Verification of Only 15 Out of 29 Certificates Can’t Establish Customs Fraud: CESTAT Quashes Duty Demand
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CENVAT Credit Can’t Be Denied Solely on Third-Party Statements Without Corroborative Evidence: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...
Indirect Taxes
One-Year Limitation U/s 11B Of Central Excise Act Not Applicable to Refund of Cess Paid by Mistake: Gauhati High Court
The Gauhati High Court has held that the one-year limitation prescribed under Section 11B...
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Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 22 SEPTEMBER, 2026
Here’s the Tax Law Daily Bulletin for September 22, 2026.GSTGSTN INTRODUCES EMSIGNER VERSION 3.3...
Supreme Court
Bribe Demand and Acceptance Must Be Proved; Money Recovery Alone Can’t Sustain Conviction: Supreme Court
The Supreme Court has set aside the conviction of a Patwari under Sections 7...
GST
Statutory SCN Mandatory For GST Demand: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Kolkata Bench, has set aside a...
GST
GST | S. 74 Can’t Be Invoked Without Wilful Suppression or Intent to Evade Tax: Gauhati High Court
The Gauhati High Court has set aside a Goods and Services Tax (GST) show...