Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    September 21, 2026   Case Laws GST
    E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
    September 21, 2026   Case Laws GST
    Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
    September 21, 2026   Case Laws GST
    Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
    September 21, 2026   Case Laws GST
    Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
    September 21, 2026   Case Laws GST
    Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
    September 21, 2026   Case Laws GST
    Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
    September 21, 2026   Case Laws GST
    Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
    September 21, 2026   Case Laws GST
    GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
    September 21, 2026   Case Laws GST
    GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
    September 21, 2026   Case Laws GST
    Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
    September 21, 2026   Case Laws GST
    Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
    September 21, 2026   Case Laws GST
    E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
    September 21, 2026   Case Laws GST
    Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
    September 21, 2026   Case Laws GST
    Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
    September 21, 2026   Case Laws Income Tax
    Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
    September 21, 2026   Case Laws Income Tax
    Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
    September 21, 2026   Case Laws Income Tax
    Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reportin...
    September 21, 2026   Case Laws Income Tax
    Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
    September 21, 2026   Case Laws Income Tax
    Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
    September 21, 2026   Case Laws Income Tax
    Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
❮
❯
❯❯
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
September 21, 2026   Case Laws GST
E-Way Bill Validity Extension Limits Excessive Penalties for Brief Post-Expiry Transport Delays When Renewal Window Recently Elapsed
September 21, 2026   Case Laws GST
Input tax credit verification requires invoice-wise reconciliation, while incorrect IGST reporting on intra-State renting does not bar credit.
September 21, 2026   Case Laws GST
Vested appeal rights prevent retrospective pre-deposit requirements in penalty-only appeals arising from pre-amendment show-cause notices.
September 21, 2026   Case Laws GST
Statutory limits on GST appeal condonation prevail, while restored registrations can render departmental challenges infructuous and ineffective.
September 21, 2026   Case Laws GST
Outsourced hospital food supply remains taxable, while unproven suppression requires ordinary demand proceedings and tax-inclusive valuation.
September 21, 2026   Case Laws GST
Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate remand.
September 21, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed processing inputs create credit accumulation without any reduction in output GST rates.
September 21, 2026   Case Laws GST
GST registration revocation requires payment of return-related interest, late fees and penalties beyond outstanding tax.
September 21, 2026   Case Laws GST
GST detention penalties require a specific statutory charge, disclosed evidence, and a meaningful hearing before penalties can stand.
September 21, 2026   Case Laws GST
Local authority status under GST excludes statutory bodies outside enumerated categories, limiting Kerala Water Authority's works-contract concession.
September 21, 2026   Case Laws GST
Refund of excess IGST on exports cannot be denied for a clerical GSTR-3B reporting error.
September 21, 2026   Case Laws GST
E-Way Bill consignment value excludes principal's goods on job-work returns, limiting detention where transport documents are present.
September 21, 2026   Case Laws GST
Mandatory detention-penalty timelines invalidate orders issued after the statutory seven-day period and undermine appellate affirmations.
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
September 21, 2026   Case Laws Income Tax
Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2025 › February, 2025 › This
Back

All Highlights

Service Tax

CESTAT examined service tax liability for electricity...

Service Tax Applicable for Subcontractors in Power Transmission Despite Main Contractor's Payment Under N/N 45/2010-ST

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax February 8, 2025 Case Laws AT
CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main contractor paid tax on full amount, following precedent in Melange Developers. Regarding N/N. 45/2010-S.T. exemption for electricity transmission services, matter remanded to adjudicating authority to verify work orders and determine eligibility. Authority directed to examine extended limitation period applicability based on specific circumstances and verify if appellant acted as subcontractor. Additional service categories including site formation, transport, and construction services also remanded for fresh examination of work orders. Matter disposed through remand for comprehensive review of documentary evidence and precise determination of tax liability periods.
View Source View

Topics

Acts Income Tax
Next ➔