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Bombay High Court Adjudicates Central Excise Appeal on Service Tax Liability for Veterinary and Testing Services. Assessee Claims Exemption Under Notification No. 13/2003-ST for Commission Agent Services, While Revenue Alleges Taxable Business Auxiliary Services.

The appeal was filed before the High Court of Judicature at Bombay under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Exci...

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Bombay High Court Disposes Public Interest Litigation and Writ Petition on STFR Meter Technology. Court Considers Enquiry into Missing Soil Parameters and Restraint on Marketing Without Multi-Zonal Validation.

The matter comprised Public Interest Litigation No. 115 of 2017 filed by Anand Embadwar and Writ Petition No. 5845 of 2018 filed by Nagarjuna Agro Che...

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Bombay High Court Allows Revenue's Appeal in Part, Upholds Deduction Under Section 80HHE for Supply of Software Professionals Abroad. Supply of qualified manpower services to a person outside India constitutes rendering of technical services under Section 80HHE of the Income Tax Act, 1961.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax Appellate Tribun...

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High Court of Karnataka Dismisses Writ Appeals Challenging TDS Provisions — Upholds Constitutional Validity of Sections 194C, 194J, and 206AA of Income Tax Act, 1961. The court held that the provisions are not arbitrary or discriminatory and that TRACES is a valid administrative mechanism.

The case involves a batch of writ appeals filed by various assessees, including individuals and companies, challenging the constitutional validity of ...

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Supreme Court Dismisses Revenue's Appeal in Service Tax Dispute on Gas Connection Charges. Measuring Equipment Installed for Supplier's Billing Purposes Not Taxable Under 'Supply of Tangible Goods Service' as Customer Does Not Use the Equipment.

The appeal arose from a judgment of the Customs, Excise & Service Tax Appellate Tribunal which set aside a demand for service tax on gas connection ch...

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Bombay High Court Dismisses Writ Petition Challenging Tender Rejection in Geotechnical Subcontractor Appointment. Court upholds Shipping Corporation of India's decision to reject bid for non-compliance with eligibility criteria requiring independent experience in offshore geotechnical investigations.

The petitioners, Coastal Marine Construction & Engineering Limited and its director Manoj Sharma, filed a writ petition challenging the decision of th...

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Supreme Court Allows BEST and EVEY Appeals in Electric Bus Tender Dispute. Tender Condition Requiring 200 Km Range in Actual Conditions Upheld as Valid and Non-Arbitrary.

The Supreme Court allowed the appeals filed by BEST and EVEY Trans Pvt. Ltd. and set aside the Bombay High Court's order dated 05.07.2022. The dispute...