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1. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

2. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

3. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

4. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

5. Service Tax on Works contract – Supreme Court uphold the validity of Circular 98/1/2008-ST, denying option to pay ST under composition scheme for old contracts.

6. Increased TCS rates to apply from 1st October, 2023 - Important changes w.r.t Liberalised Remittance Scheme (LRS) and Tax Collected at Source (TCS)

7. Capital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G - Notification

8. Works contract services - lift irrigation schemes - lift irrigation schemes are within the socope of Notification No. 41/2009-S.T. - strong prima facie case in favour...

9. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

10. Recovery - ST VCES 2013 - The object of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 may be defeated, if the recovery is allowed to proceed - HC