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Activities “Ex-works” and “Handling charges” in relation to export of goods are liable to service tax as the said service is performed in India

UpdatesOctober 29, 2024634Views 0Likes 0Comments

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No. A/88363–86366/2019, the CESTAT set aside previous adverse orders passed by the adjudicating authority. Pursuant to such a favorable order, the appellant was successful in getting…

An assessee is eligible for refund of amount paid during investigation as deposit.

UpdatesOctober 29, 2024735Views 1Like 0Comments

The appellant sought a refund of an amount paid as a deposit during the course of the investigation in 2004. In the first round of litigation, vide Final Order No. A/88363–86366/2019, the CESTAT set aside previous adverse orders passed by the adjudicating authority. Pursuant to such a favorable order, the appellant was successful in getting…

The settled refund claim remains unaffected by the Supreme Court ruling that overrules a prior judgment.

UpdatesOctober 29, 2024714Views 0Likes 0Comments

The respondent is a manufacturer of pharmaceutical products. The respondent was located in the State of Sikkim. Vide Notification No. 20/2007-CE dated 25.04.2007, the Petitioner claimed a refund of education cess or higher education cess paid by them. The said refund was sanctioned to the petitioner as per the decision of the Supreme Court in…

Notification No. 56/2023 – CT extends time limit for adjudication under section 73 is ultra vires to Section 168A of the CGST Act.

UpdatesOctober 29, 2024782Views 0Likes 0Comments

The petitioner is a works contractor. An order came to be passed for financial year 2018- 2019. It demanded CGST and ASGST. It was challenged in writ petition. There was also a challenge to Notification No.56/2023 - CT dated 28.12.2023 which extends the time limit for passing of orders under section 73 of the CGST…

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UncategorizedJanuary 5, 20246Views 0Likes 0Comments

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UncategorizedNovember 7, 202319Views 0Likes 0Comments

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