
CESTAT: Ocean Freight Trading Not Service; Vague Service Tax Demand of Rs. 20.32 Lakh Set Aside
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.

CESTAT Chennai: Unbilled Revenue Not Taxable Before Receipt Under Rule 6 of Service Tax Rules

CESTAT Chandigarh Sets Aside Service Tax Demand on Franchise Service and Vague SCN

CESTAT Chandigarh Sets Aside ₹1.04 Crore Service Tax Demand Based on ST-3 & 26AS/ITR Mismatch

CESTAT Chandigarh Sets Aside Service Tax on Cheque Bouncing & Foreclosure Charges

Cost of Acquisition Must Be Deducted for Section 149 Threshold: Karnataka HC

ITAT Pune Quashes Reassessment Over Invalid Section 151 Approval

ITAT Kolkata Upholds Bogus LTCG Additions Applying Preponderance of Probabilities

ITAT Raipur Quashes AY 2017-18 Reassessment for Invalid Section 151 Approval
Calcutta HC Holds Section 292BB Cannot Cure Absence of Section 143(2) Notice
Calcutta HC dismisses Revenue appeal in Cosmat Traders, holding Section 143(2) notice mandatory and Section 292BB inapplicable.
Philips LCD Monitors Classifiable Under 8528 52 00: CESTAT Kolkata
CESTAT Mumbai classifies Philips Indias LCD monitors under CTH 8528 52 00 and holds 18% IGST applicable to monitors used with ADP machines.
Interest on Delayed IGST on Imports Cannot Be Refunded: CESTAT Delhi
CESTAT Delhi held that IGST on imported goods is a tax on supply and not customs duty, and interest is payable on delayed IGST…

CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…























