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    May 29, 2026   Case LawsMoney Laundering
    PMLA retention of seized cash and vehicles upheld where pending proceedings and prima facie money-laundering nexus were shown.
    May 29, 2026   Case LawsService Tax
    Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
    May 29, 2026   Case LawsCentral Excise
    Excisability and manufacture of aluminium composite panels failed where site-specific cutting did not create distinct marketable goods.
    May 28, 2026   CircularsCustoms
    Direct port delivery status conversion permitted for eligible containers, with same-day processing to ease terminal evacuation.
    May 28, 2026   CircularsCustoms
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   CircularsGST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   CircularsCustoms
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case LawsGST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case LawsGST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case LawsGST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case LawsGST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case LawsGST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case LawsGST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case LawsGST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case LawsIncome Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case LawsIncome Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case LawsIncome Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case LawsIncome Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
    May 28, 2026   Case LawsIncome Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case LawsIncome Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
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    May 29, 2026   Case Laws Money Laundering
    PMLA retention of seized cash and vehicles upheld where pending proceedings and prima facie money-laundering nexus were shown.
    May 29, 2026   Case Laws Service Tax
    Employer-employee exclusion and lack of independent evidence defeated service tax demands on director remuneration
    May 29, 2026   Case Laws Central Excise
    Excisability and manufacture of aluminium composite panels failed where site-specific cutting did not create distinct marketable goods.
    May 28, 2026   Circulars Customs
    Direct port delivery status conversion permitted for eligible containers, with same-day processing to ease terminal evacuation.
    May 28, 2026   Circulars Customs
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   Circulars GST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   Circulars Customs
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case Laws GST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case Laws GST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case Laws GST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case Laws GST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case Laws GST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case Laws GST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case Laws GST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case Laws Income Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case Laws Income Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case Laws Income Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case Laws Income Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expenses.
    May 28, 2026   Case Laws Income Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case Laws Income Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.

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

      Classification of service - Re-rubberisation of old, worn out...

      Re-rubberisation of Old Rollers Classified as Business Auxiliary Service Under Clause 65(105)(zzb) for Tax Purposes.

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      Service TaxDecember 14, 2013Case LawsAT
      Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is classifiable under BAS - AT
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