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    August 18, 2026   Case LawsCustoms
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case LawsCustoms
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case LawsCustoms
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case LawsCustoms
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case LawsCustoms
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    August 18, 2026   Case LawsCustoms
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case LawsCustoms
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case LawsCustoms
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case LawsCustoms
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case LawsSEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case LawsMoney Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   CircularsCustoms
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   CircularsSEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   CircularsSEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    August 17, 2026   Case LawsGST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case LawsGST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    August 17, 2026   Case LawsGST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case LawsGST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    August 17, 2026   Case LawsGST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    August 17, 2026   Case LawsGST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
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    August 18, 2026   Case Laws Customs
    Unjust enrichment in customs refunds fails where sales evidence proves duty incidence was not passed to buyers.
    August 18, 2026   Case Laws Customs
    Customs detention starts the notice limitation period, invalidating extensions issued after the original period expires.
    August 18, 2026   Case Laws Customs
    Customs detention without seizure requirements is arbitrary; imported goods require conditional release while assessment and adjudication continue.
    August 18, 2026   Case Laws Customs
    Customs show cause adjudication must meet statutory timelines; procedural amendments cannot revive stale or delayed claims.
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.
    August 18, 2026   Case Laws Customs
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case Laws SEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case Laws Money Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   Circulars Customs
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   Circulars SEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   Circulars SEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised compliance-officer requirements.
    August 17, 2026   Case Laws GST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case Laws GST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
    August 17, 2026   Case Laws GST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
    August 17, 2026   Case Laws GST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.

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      Home› Highlights › Service Tax › 2013 › October, 2013 › This
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      Service Tax

      Mandap Keeper Service u/s - in the temple some stalls were let...

      Renting Temple Stalls for Business Not Classified as Mandap Keeper Service Under Tax Law.

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      Service TaxOctober 5, 2013Case LawsAT
      Mandap Keeper Service u/s - in the temple some stalls were let out to different persons for the business of selling toys, garlands, flowers, food etc - it is not a mandap keeper service - AT
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      ActsIncome Tax
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