Tax
Service Tax Not Leviable On Repairs Of School Building Run By Military Engineering Services: CESTAT
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that service tax not leviable on repairs of school building run by military engineering services. Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) opined that the services rendered to Military Engineering Services (MES) was in relation to Sainik School run by them and...
No Excise Duty On Manufacture Of Drip Irrigation System And Its Component Parts: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no excise duty on manufacture of drip irrigation system and its component parts. S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) observed that the impugned goods viz., polytubes, microtubes, HDPE pipes were used for Drip irrigation systems, the appropriate...
Goods Used As Implants Or Rehabilitation Aids Are Eligible For Customs Duty Exemption: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that goods used as implants or rehabilitation aids are eligible for Customs Duty exemption. S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) observed that “since, the implants such as repair of knee, hip and other joints, shoulder and various other parts of the body;...
KVAT Act | Input-Tax Credit Can Be Availed If Purchaser Has Genuine Invoices Even If Seller Fails To Remit Tax: Kerala High Court
The Kerala High Court, overruling its earlier decision in C.P. Rasheed v. State of Kerala, has held that input tax credit can be availed under the Kerala Value Added Tax Act, 2003 if the purchaser has genuine tax invoices even if the seller fails to remit tax.The bench opined that “the input tax credit can be legitimately availed by the purchasing dealer under the Kerala Value Added...
Leasing Out Land For 90 Years Against One-Time Payment Constitutes Transfer Of Immovable Property, Exempt From Service Tax: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that leasing out land for 90 years against one-time payment constitutes transfer of immovable property, exempt from service tax. Dr. Rachna Gupta (Judicial) and P.V. Subba Rao (Technical Member) were addressing the issue of whether the act of transferring the land on lease for a period of...
Tax Weekly Round-Up: July 21 To July 27, 2025
SUPREME COURTForeign Entity Doing Business Through Temporary Premises In India Liable To Tax : Supreme Court Rejects Hyatt International's AppealCause Title: HYATT INTERNATIONAL SOUTHWEST ASIA LTD. VERSUS ADDITIONAL DIRECTOR OF INCOME TAX (and connected matters)The Supreme Court on Thursday (July 24) ruled that the existence of a Permanent Establishment (PE) is sufficient to attract tax...
Section 114 AA Customs Act Applicable Only For Dummy Exports Made Only On Paper, Not Actual Export Of Goods: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Section 114 AA Customs Act is applicable only for dummy exports made only on paper, not actual export of goods. Section 114AA of the Customs Act, 1962, penalizes the use of false or incorrect declarations, statements, or documents in any transaction related to customs business....
Foreign Entity Doing Business Through Temporary Premises In India Liable To Tax : Supreme Court Rejects Hyatt International's Appeal
The Supreme Court on Thursday (July 24) ruled that the existence of a Permanent Establishment (PE) is sufficient to attract tax liability for a foreign entity in India, even in the absence of exclusive possession of a fixed place of business. The Court clarified that temporary or shared use of premises, when combined with administrative or operational control, is adequate to establish a...
Karnataka High Court Directs GST Department To Establish Tracking System For Notices Sent To Taxpayers Via Email
The Karnataka High Court has directed the GST department to establish tracking system for notices sent to the taxpayers via email Justice Suraj Govindaraj stated that it is required for the department to establish a system to ascertain delivery of e-mail notices, when the said e-mail was opened and when the email was read. In this case, the assessee/petitioner has challenged...
IGST Not Leviable On Secondment Of Employee From Overseas Group Companies: Karnataka High Court
The Karnataka High Court held that IGST is not leviable on secondment arrangement with overseas entities. Justice Sachin Shankar Magadum was addressing the issue of whether a secondment constitutes a taxable supply of manpower services or a non-taxable employer-employee relationship exempt under Schedule III of the CGST Act. In this case, the during the period from July 2017 to...
GST Officers Issuing Summons/Arrest Memo Not Required To Be Cross-Examined By Assessee: Gujarat High Court
The Gujarat High Court held that GST officers issuing summons/arrest memo are not required to be cross-examined by assessee. Justices Bhargav D. Karia and Pranav Trivedi observed that the assessee wants to cross-examine the persons who belongs to the department who have either issued the summons or arrest memo. Such persons are not required to be cross-examined by...