Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    May 15, 2026   Case Laws Customs
    Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
    May 15, 2026   Case Laws Customs
    MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
    May 15, 2026   Case Laws Customs
    Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
    May 15, 2026   Case Laws Customs
    Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
    May 15, 2026   Case Laws Companies Law
    Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
    May 15, 2026   Case Laws Money Laundering
    PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.
    May 15, 2026   Case Laws Indian Laws
    Arbitral award review under Section 34 stays narrow where delay, GST, wage escalation and ECC findings rest on a plausible contractual view.
    May 14, 2026   Case Laws GST
    Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
    May 14, 2026   Notifications Customs
    Customs duty and surcharge rates on precious-metal goods are revised, with new tariff entries and import conditions for spent catalyst.
    May 14, 2026   Notifications Customs
    Customs duty entries for gold and silver under India-UAE CEPA are revised through amended notification entries.
    May 14, 2026   Notifications Customs
    Customs duty on gold, silver and platinum imports under specified schemes is increased by amendment.
    May 14, 2026   Notifications Customs
    Customs duty on precious metals and related goods increased to 10% under amended import notification.
    May 14, 2026   Circulars DGFT
    Interest subvention under export credit rules clarified for delayed UIN generation and claim timing.
    May 14, 2026   Circulars Customs
    Customs area extension for a container freight station: additional land notified for unloading and loading operations under customs control.
    May 14, 2026   Case Laws GST
    Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
    May 14, 2026   Case Laws GST
    Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
    May 14, 2026   Case Laws Income Tax
    Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
    May 14, 2026   Case Laws Income Tax
    Commercial expediency governs interest deduction where borrowed funds are used through a subsidiary for business purposes.
    May 14, 2026   Case Laws Income Tax
    Curative petition standards prevent reopening unless Rupa Ashok Hurra parameters are met; defective petitions were dismissed.
    May 14, 2026   Case Laws Income Tax
    Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
May 15, 2026   Case Laws Customs
Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
May 15, 2026   Case Laws Customs
MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
May 15, 2026   Case Laws Customs
Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
May 15, 2026   Case Laws Customs
Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
May 15, 2026   Case Laws Companies Law
Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impermissible.
May 15, 2026   Case Laws Money Laundering
PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.
May 15, 2026   Case Laws Indian Laws
Arbitral award review under Section 34 stays narrow where delay, GST, wage escalation and ECC findings rest on a plausible contractual view.
May 14, 2026   Case Laws GST
Mandatory GST penalty under Section 122(1) upheld, with proportionality arguments rejected and statutory appeals preserved.
May 14, 2026   Notifications Customs
Customs duty and surcharge rates on precious-metal goods are revised, with new tariff entries and import conditions for spent catalyst.
May 14, 2026   Notifications Customs
Customs duty entries for gold and silver under India-UAE CEPA are revised through amended notification entries.
May 14, 2026   Notifications Customs
Customs duty on gold, silver and platinum imports under specified schemes is increased by amendment.
May 14, 2026   Notifications Customs
Customs duty on precious metals and related goods increased to 10% under amended import notification.
May 14, 2026   Circulars DGFT
Interest subvention under export credit rules clarified for delayed UIN generation and claim timing.
May 14, 2026   Circulars Customs
Customs area extension for a container freight station: additional land notified for unloading and loading operations under customs control.
May 14, 2026   Case Laws GST
Directory filing period for waiver applications upheld, and rejection for delay was quashed for fresh merits consideration.
May 14, 2026   Case Laws GST
Natural justice in ex parte adjudication: matter remanded for reply to show cause notice with merits left open
May 14, 2026   Case Laws Income Tax
Reopening of assessment and overriding title rule upheld: gross-receipt entitlement under an AOP was taxable as business income.
May 14, 2026   Case Laws Income Tax
Commercial expediency governs interest deduction where borrowed funds are used through a subsidiary for business purposes.
May 14, 2026   Case Laws Income Tax
Curative petition standards prevent reopening unless Rupa Ashok Hurra parameters are met; defective petitions were dismissed.
May 14, 2026   Case Laws Income Tax
Reassessment notices and limitation: SC required High Courts to first ermine whether cases fell in Assessment Year 2015-16.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2014 › April, 2014 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Service Tax

Levy of service tax on service provided or to be provided to any...

High Court Upholds Service Tax on Air-Conditioned Restaurant Services as Constitutional and Valid.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax April 14, 2014 Case Laws HC
Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC
View Source View

Topics

Acts Income Tax
Next ➔