Friday, 18 September, 2026

Tag: reverse charge mechanism


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

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 21, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has upheld the levy of service tax on “bonus payments” made by M/s Emmvee Photovoltaics Power Pvt. Ltd. to foreign shareholders, holding that such payments Read more…


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

April 7, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that CENVAT credit arising from service tax paid under the Reverse Charge Mechanism (RCM) for the pre-GST period is refundable in Read more…


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

April 7, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that for the purpose of exemption under Notification No. 25/2012-ST, the term “turnover” must be understood in its ordinary commercial sense 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 2, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has upheld a service tax demand of ₹64,61,530 against Shri Balaji Enterprises, ruling that manpower supply services provided to Government hospitals are taxable Read more…


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

April 2, 2026 : The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed on Universal Biofuels Pvt. Ltd., holding that issuance of a show cause notice (SCN) was unwarranted when the 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…


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

March 24, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has held that no service tax is leviable under the reverse charge mechanism on commission paid to foreign agents where the services are rendered and Read more…