Judgements by Bimal Jain

The Hon'ble Supreme Court in Commissioner, Customs Central Excise and Service Tax, Patna v. M/s. Shapoorji Paloonji and Company Pvt. Ltd. &Ors.[Civil Appeal No. 3991-3992/2023 dated October 13, 2023] allowed the appeal and held that Service Tax is no

The Hon'ble Madras High Court in the case of M/s. PMA Controls India Limited v. Joint Commissioner of Central Tax and others, Chennai [W.P. No. 16638 of 2023 dated September 20, 2023] allowed the writ petition and held that the penalty could not be i

The Hon'ble Supreme Court in the case of M/s. Harsh Automobiles Pvt. Ltd.  v. Indore Municipal Corporation [Civil Appeal No. 5362 of 2023 dated October 09, 2023], held that the signboard affixed for displaying general information about the company wo

The CESTAT, Kolkata in the case of M/s. South City Projects (Kolkata) Ltd. v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No 75130 of 2014 dated September 21, 2023] held that the copyright services associated with the or

The CESTAT, Kolkata in the case of M/s. SoluxGalfab Private Limited v. Commissioner of Central Excise & Service Tax, Kolkata [Service Tax Appeal No. 09 of 2011 dated September 25, 2023] held that the assessee was not liable to pay service tax on cons

The Hon'ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery& Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a groun

The Hon'ble Delhi High Court in the case of M/s. Indian Herbal Store Pvt. Ltd. vs. Union of India[W.P.(C) 9908/2021 and W.P.(C) 9912/2021 dated September 15, 2023]allowed the writ petition and held that the Rule 89(4)(C) of the Central Goods and Serv

The CESTAT, Ahmedabad in the case of M/s. Emtee Poly Yarn Pvt. Ltd. v. C.C.E. & S.T. VAPI [Excise Appeal No. 11418 of 2014 dated September 11, 2023] allowed the appeal and set aside the demand, holding that the effective NIL rate of Additional Excise

The Hon’ble Supreme Court in the case of Commissioner of CGST and Central Excise, Jabalpur v. M/s. Birla Corporation Limited [Civil Appeal No. 6410 of 2023 dated October 03, 2023], dismissed the appeal filed by the Revenue Department, holding that th

The AAR, Gujarat, in the case of M/s. Tata AutoComp Systems Ltd[Ruling No. GUJ/GAANW2O23/23 dated June 19, 2023], held that deductions from employees' salaries for availing canteen facilities, transportation services provided to the employees and not