• Undertaking from the producers (who includes the Importer) of the base oil or lubrication oil for clearance of consignment

  Instruction No. 13/2024-Customs F. No. 401/65/2024-Cus.lll Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes Customs) Room No. 229A, North Block, New Delh... ...

• 2024 (5) TMI 415 - CESTAT AHMEDABAD

  Levy of service tax - handling and forwarding charges collected by the appellant from their customers - period involved in this case is from 2012-2013 to 2013-2014 - show cause notices were issued on ... ...

• 2024 (5) TMI 71 - CESTAT HYDERABAD

  Short payment of service tax - rental income received from educational institution during 2014-15 - non-submission of material proof like invoices, bills etc. - assessee could not give details of exem... ...

• 2024 (4) TMI 905 - CESTAT NEW DELHI

  Invocation of Extended period of Limitation - Suppression of facts or not - Classification of services - real time courses provided by the Appellant - Online information and data base access and/or re... ...

• 2024 (4) TMI 822 - CESTAT NEW DELHI

  Short payment of service tax - outdoor catering services - under-valuation of taxable services - in-flight catering services to International and Domestic airlines - bundled services - HELD THAT:- For... ...

• 2024 (4) TMI 683 - CESTAT MUMBAI

  Scope of SCN - Classification of service - Club or Association services or not - services of licencing the copyrights in musical works to its members who had only paid subscription fee of meager amoun... ...

• 2024 (4) TMI 397 - CESTAT HYDERABAD

  CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed ... ...

• 2024 (4) TMI 763 - KERALA HIGH COURT

  Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - classifiable under Chapter Heading 1905 or same are to be covered under Chapter Heading 2106- exemption fr... ...

• 2024 (4) TMI 35 - CESTAT NEW DELHI

  Levy of service tax - bowling alley income - to be included in the Negative List under section 66D(j) of the Finance Act or not - scope of amusement facility - Extended period of limitation - HELD THA... ...

• Standard Operating Procedure for stepping up of Preventive Vigilance Mechanism by the jurisdictional CBIC field formatio.....

  Instruction No. 06/2024-Customs F. No. CBIC-21/125/2021-1NV-CUSTOMS-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect taxes Customs (CBIC) Investigation-Cust... ...

• 2024 (3) TMI 1271 - MADRAS HIGH COURT

  Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - specific tariff entry is applicable to hostels under the Tariff Notification, in the event of requireme... ...

• 2024 (3) TMI 869 - CESTAT BANGLORE

  Classification of imported goods - fish protein - to be classified under Customs Tariff Heading 3504 0099 or under chapter heading 0511 9190? - suppression of the correct description of the goods/ mis... ...

• GST composition scheme

  GST Composition Scheme For taxpayers, the Goods and Services Tax (GST) Composition Scheme is an easy-to-understand program. Small taxpayers have the option to pay GST at a fixed rate of turnover and d... ...

• TAXABILITY OF MINI-BAR SALES IN HOTEL ROOMS

  As per Para 6(b) of Schedule II of CGST Act, 2017 , supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or an... ...

• 2024 (2) TMI 1344 - ALLAHABAD HIGH COURT

  Notice of reassessment proceedings issued on a wrong E-mail ID - primary and secondary email ID - there exists two email ID of the petitioner-Company - what is the registered e-mail address of the p... ...

• 2024 (4) TMI 102 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - services such as short-term accommodation, restaura... ...

• 2024 (2) TMI 1102 - MADRAS HIGH COURT

  Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - util... ...

• 2024 (2) TMI 871 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , CHENNAI BENCH

  Rectification of defects in section 7 application - ambit of a Power of Attorney - Home Buyers - NCLT rejected the application for initiation of CIRP - the authorization letters from the appellants we... ...

• 2024 (3) TMI 283 - CESTAT NEW DELHI

  Levy of service tax - Catering services - declared service or not - supply of meals and other food items by the respondent to the airlines - SCN dated 15.02.2017 for the period is from 01.07.2012 to M... ...

• 2024 (2) TMI 842 - BOMBAY HIGH COURT

  Unexplained expenditure u/s. 69C - addition based on transactions mentioned in the seized diary found in search - as per Revenue transactions noted in the diary were different from the real estate bu... ...

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