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CESTAT Establishes Clear Guidelines on Service Tax Classification for Travel Agents Introduction In the landmark judgment of M/s. Modiline Travel Services Pvt. Ltd. v. Commissioner, Service Tax-Delhi...
CESTAT Sets Precedent for Specific Classification of Snow Goggles Under Customs Tariff Introduction The case of Aureole Inspecs India Pvt. Ltd. v. Principal Commissioner, Customs-New Delhi...
Maa Kalika Transport Pvt Ltd v. Commissioner of CGST & Central Excise: Upholding the Composite Nature of Transportation Services Under GST Introduction The case of Maa Kalika Transport Private...
Revenue Neutrality in Central Excise Valuation: Insights from Jai Balaji Industries Ltd v. Commissioner Of Central Excise, Bolpur Introduction The case of Jai Balaji Industries Limited v....
Strict Requirements for Invoking Extended Limitation Period under Section 73(1) of the Finance Act: Insights from Hospitech Management Consultants Pvt Ltd v. Commissioner of Service Tax Introduction...
Subsidy under Promotion Policy Not Additional Consideration: Harit Polytech Pvt. Ltd. v. Commissioner CESTAT Judgment Analysis Introduction The case of Harit Polytech Pvt. Ltd. v. Commissioner,...
CeSTAT Establishes Limits of KYC Obligations for Customs Brokers under CBLR 2018 Introduction The appellate case of SVARAD Logistics (India) Pvt. Ltd. v. Commissioner of Customs (VIII) (General),...
Finality of Self-Assessment on Clearance for Home Consumption Under Section 17 of the Customs Act Introduction The case HOLY LAND MARKETING PVT. LTD. v. PRINCIPAL COMMISSIONER, CUSTOMS (IMPORT)-NEW...
Revenue Sharing Arrangements in Cinema Operations: Wave Infratech Pvt Ltd Judgment Analysis Introduction The case of Principal Commissioner, Service Tax-Delhi-III v. Wave Infratech Pvt Ltd...
Rectification of Judicial Errors Under the Central Excise Act: Raydean Industries v. Commissioner Cgst, Jaipur Introduction The case of Raydean Industries v. Commissioner Cgst, Jaipur adjudicated by...
Condonation of Delay in Filing Rectification Applications: Insights from Continental Engines Ltd. v. Commissioner of C.G.S.T. Introduction The case of Continental Engines Ltd. v. Commissioner Of...
CESTAT Mumbai Central Establishes No Nexus Requirement for Cenvat Credit Refunds under Rule 5 of CCR, 2004 Introduction The case of Sequoia Capital India Advisors Pvt Ltd v. Commissioner of CGST and...
Dual Exemption Clauses and Belated Claims: Vivo Mobile India Pvt Ltd v. Commissioner, Customs Introduction The case of Vivo Mobile India Pvt Ltd v. Commissioner, Customs - New Delhi adjudicated by...
Tax Implications on ULIP Charges: ICICI Prudential Life Insurance Co Ltd vs. Commissioner of Central Excise Introduction The case of ICICI Prudential Life Insurance Co Ltd vs. Commissioner of Central...
CESTAT Affirms Burden of Proof on Revenue for Classification under GST Tariff – Ortho Clinical Diagnostics Case Introduction The case of Ortho Clinical Diagnostics India Pvt Ltd versus the...
CESTAT Ruling in Mauli Worldwide Logistics v. Commissioner: Clarifying Customs Broker's KYC Obligations under Regulation 10(n) Introduction The case of Mauli Worldwide Logistics vs. Commissioner,...
CESTAT Delhi's Landmark Judgment in SEHER vs. Commissioner of Service Tax: Reimbursement Exclusions Invalidated Introduction The case of SEHER vs. Commissioner of Service Tax, Delhi-II adjudicated by...
CESTAT's Landmark Ruling on Section 112 Penalties: Strengthening Evidentiary Standards in Customs Law Introduction The case of Rajeev Kumar v. Commissioner, Customs (Preventive)-New Delhi adjudicated...
Sky Sea Services v. Commissioner of Customs: Reinforcing Due Diligence Obligations for Customs Brokers Under CBLR 2013 Introduction The case of Sky Sea Services v. Commissioner of Customs is a...
Strengthening Judicial Oversight in Customs Provisional Release: Insights from Excellent Betelnut Products Pvt Ltd. v. Principal Commissioner of Customs Introduction The case of Excellent Betelnut...