TaxGuru

CESTAT Hyderabad held that Balaji Integrated Shipping was trading in container space and set aside Ocean Freight Service Tax demands of Rs.60.56 lakh and Rs.21.12 lakh. Vague Rs.20.32 lakh demand also quashed.The post CESTAT: Ocean Freight Trading Not Ser

CESTAT Chennai held that unbilled revenue of Rs.23.75 crore was not taxable to Service Tax in FY 2008-09 as it had not been received, while advances were taxable on receipt basis under Rule 6 of the Service Tax Rules, 1994.The post CESTAT Chennai: Unbille

CESTAT Chandigarh allowed Aircom International India Pvt. Ltd.'s appeal, holding that software licensing did not constitute Franchise Service and that a vague Show Cause Notice could not sustain the service tax demand.The post CESTAT Chandigarh Sets Aside

CESTAT Chandigarh set aside 1.04 crore service tax demand against Rakesh Singhal, holding that demand cannot rest solely on ST-3 and 26AS/ITR differences and finding RCM, GTA exemption, computation and limitation issues in appellant's favour.The post CEST

CESTAT Chandigarh sets aside service tax demands on cheque bouncing and foreclosure charges, operating lease rentals, import of services and CENVAT credit interest, holding demands unsustainable on merits and limitation.The post CESTAT Chandigarh Sets Asi

CESTAT Chandigarh holds HIMUDA a Governmental Authority, sets aside vague service-tax demand and FY 2012-13 statement, rejects RCM liability and extended limitation, and remands commercial construction quantification.The post HIMUDA Service Tax Demand Par

ITAT Mumbai directs deletion of conditions making Section 12AB registration and Section 80G approval subject to the outcome of a proposed Supreme Court challenge.The post ITAT Mumbai Deletes Conditional Section 12AB & 80G Registration Conditions Imposed b

ITAT Chennai dismisses Egger Pumps India's appeal, holding Rs.7.02 lakh forex loss on restatement of ECB capital in nature and not allowable as business expenditure.The post Forex Loss on ECB Restatement Held Capital in Nature: ITAT Chennai appeared first

CESTAT Bangalore held that Bosch's Smartra immobiliser, used solely as an antitheft security device in motor vehicles, is classifiable under CTH 8708 and not CTH 8536.The post Smartra Immobiliser Classifiable Under CTH 8708 as Vehicle Security Accessory:

CESTAT Delhi sets aside re-classification of aluminium tubes, pipes, profiles and RD Tank under CTH 8708, holding that classification must be based on goods as imported and end use cannot determine classification.The post CESTAT Delhi Sets Aside Re-classi