The ruling held that incomplete documentation or minor deficiencies cannot be sole grounds for denial of registration. It emphasized that such issues may be examined during assessment ...

The Tribunal examined whether leasing property to a company makes it taxable. It held that actual use determines taxability, ...

The issue was whether deductions like commission affect export benefits. The circular clarifies that full FOB value is allowed unless deductions exceed ...

The amendment extends the MEP of USD 1400 per metric ton for honey exports. The ruling does not introduce new conditions but prolongs the existing framework. Exporters must comply with the unchanged ...

The Tribunal held that recorded sales forming part of turnover cannot be treated as unexplained cash credits. The key takeaway is that taxing gross sales again is impermissible in ...

The government restricts the mandatory inspection certificate requirement to EU nations and select European countries. Exporters shipping to other European regions get a six-month compliance relief, ...

The Tribunal held that service recipients are not liable for Service Tax where the liability rests with the service provider.

Supreme Court held that insurers impleaded as parties can raise all grounds, including quantum challenges. It remitted the case for fresh consideration by the High ...

CESTAT held that secondment of employees is taxable as manpower supply service. However, it set aside extended period demands due to absence of ...

The issue was whether gross receipts should be treated as inclusive of service tax. The Tribunal held that where tax is not separately collected, cum-tax benefit must be granted. The matter was ...

The Supreme Court rejected the appeal due to unexplained delay and upheld the finding that the reassessment notice was time-barred. The key takeaway is strict adherence to limitation ...