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CESTAT Upholds Redemption of Smuggled Gold under Section 125: Clarifications on Confiscation and Penalty Provisions Introduction The case of Commissioner Of Customs, ACC Export Commissionerate, New...
Service Tax Exemption on Incentives for Vehicle Dealers Established: Rohan Motors Ltd. v. Commissioner, Central Excise - Dehradun Introduction The case of Rohan Motors Ltd. v. Commissioner, Central...
CESTAT Delhi I Upholds Exemption of Revenue Sharing in Healthcare Services from Service Tax Introduction The case of M/s Sir Ganga Ram Hospital v. Commissioner, Service Tax-Delhi I adjudicated by the...
Creative Peripherals & Distribution Ltd. v. Commissioner of Customs: Clarifying the Classification of Digital Still Image Video Cameras and Duty Exemptions under CTH 8525 8020 Introduction The case...
Transfer of Right to Use Goods vs. Declared Services: Insights from Universal Dredging and Reclamation Corporation Ltd. v. Commissioner of CGST & Central Excise Introduction The case of Universal...
Exemption of Statutory Authorities from Service Tax: Karnataka Industrial Areas Development Board v. Commissioner Of Central Tax Introduction The case of Karnataka Industrial Areas Development Board...
Necessity of Assessment Order Modification for Customs Duty Refunds Insights from Principal Commissioner Of Customs v. Vivo Mobile India Pvt. Ltd. (CESTAT, 2020) Introduction The case of Principal...
Service Tax Non-Liability on Foreclosure Charges in Banking Services Introduction The case of Commissioner Of Service Tax, Chennai v. Repco Home Finance Ltd. delves into the intricate question of...
Time Limits Under CBLR 2018 are Mandatory: Sri Manjunatha Cargo Pvt Ltd v. Commissioner of Customs, Bangalore Introduction In the landmark case of Sri Manjunatha Cargo Pvt Ltd v. Commissioner of...
Service Tax Implications on Lease Rentals: Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai 1. Introduction The case Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai revolves...
J.R. Construction v. Commissioner: Clarifying 'Construction of Complex' Service Tax Liability Introduction The case of J.R. Construction v. Commissioner, Central Excise, Customs and Service Tax,...
CESTAT Rohtak v. MS Som Flavour Masala Pvt Ltd: Clarifying Refund and Interest Provisions under the Central Excise Act Introduction The case of Rohtak v. MS Som Flavour Masala Pvt Ltd adjudicated by...
Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi Introduction The case of Shri Anil Gadodia v. New Delhi deliberated upon the nuances of customs...
Classification of Construction Services under Works Contract Service: Raipur v. National Project Construction Corporation Ltd. Introduction The case of Raipur v. National Project Construction...
CESTAT Chennai Upholds Partial Service Tax Refund for Temenos India Pvt. Ltd. Introduction The case of Temenos India Private Limited v. Commissioner Of Service Tax, Chennai adjudicated by the...
Recognition of Export of Services from Free Trade Warehousing Zones Under SEZ Act: CESTAT Chennai's Landmark Decision in Broekman Logistics Introduction The case of Broekman Logistics (India) Pvt Ltd...
CESTAT Upholds Ultra Vires Status of Section 65(105)(zzze) in Imposing Service Tax on Incorporated Clubs and Associations Introduction The case of Indian Beverage Association v. Commissioner, Service...
Undervaluation in Customs: Insights from H.S. Chadha v. Commissioner Of Customs (Preventive) Introduction The case of H.S. Chadha v. Commissioner Of Customs (Preventive) adjudicated by the Customs,...
Export of Business Auxiliary Services: Fanuc India Pvt. Ltd. v. C.C.E. & S.T.-Bangalore-LTU Introduction The case of Fanuc India Pvt. Ltd. v. C.C.E. & S.T.-Bangalore-LTU was adjudicated by the...
Phoenix International Ltd v. Noida: Affirmation of Assessable Value Determination in Central Excise Law Introduction The case of Phoenix International Ltd v. Noida was adjudicated by the Customs,...