Friday, 18 September, 2026

Tag: Finance Act 1994


Legal News _ LawNotify

June 20, 2026 : In a significant ruling, the Karnataka High Court has held that the maintenance of Minimum Average Balance (MAB) by bank customers is merely a contractual condition governing the banker-customer relationship and cannot be treated as consideration Read more…


CESTAT Customs, Excise and Servive Tax Appellate Tribunal

June 5, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a service tax demand of more than ₹2.08 crore against Rajasthan-based M/s Best Road Carriers, holding that the company was merely engaged Read more…


Customs, Excise and Servive Tax Appellate Tribunal CESTAT

May 19, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside a service tax demand exceeding Rs.77 crore raised against Samsung Electronics India Pvt. Ltd. in a long-running dispute concerning payments made in Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

May 12, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has remanded a service tax dispute involving Navi Mumbai-based Salini NDT Services Pvt Ltd after finding that the company had failed to properly file grounds of Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

May 8, 2026 : The Bengaluru Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that grants-in-aid received from Central and State Government departments for scientific research projects cannot be treated as “consideration” for taxable services Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 24, 2026 : The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that employees seconded by a foreign parent company to its Indian subsidiary under a salary reimbursement arrangement would constitute “Manpower Recruitment Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 15, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a service tax demand raised against Bharat Hotels Limited, holding that amounts retained on cancellation of hotel bookings are not Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 2, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has upheld the levy of service tax on services received from abroad under the category of Intellectual Property Rights (IPR) services, while granting partial relief Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 1, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that loading of goods onto trucks for transportation to customers qualifies as “cargo handling service” (CHS) and is liable to service tax even Read more…


CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

March 24, 2026 : The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand against M/s Ganpati Transport Service, holding that a demand founded solely on Income Tax return (ITR) Read more…