SC: Casual Workers Can't be Denied Regularisation if Similar Daily Wagers were Regularised  ||  Supreme Court: Illegal Change of Land Use under Punjab Act Cannot be Legalised Later  ||  Allahabad High Court: Magistrate Must Consider Closure Report Even After Taking Cognizance  ||  Allahabad HC: CGST Arrest Memo Must Include Grounds as Annexure; Reasons to Believe Not Needed  ||  Kerala HC: Petitioner’s Identity Must be Verified Via SHO in Cases of Bank Account Defreezing  ||  J&K&L HC: Undenied Pleadings are Deemed Admitted by Implication under the CPC  ||  Kerala HC: Transfer Order Pending Disciplinary Proceedings Cannot be Disguised as Punishment  ||  Allahabad HC: GST, Incentives, 0r Festival Advances Cannot be Deducted From Employee’s Retiral Dues  ||  SC: Absconding Accused Cannot Claim Anticipatory Bail Solely Because a Co-Accused Was Acquitted  ||  Supreme Court: District Cricket Bodies Must Adopt Good Governance Voluntarily, Not Follow BCCI Rules    

CESTAT, Chennai: Input Service No Longer Includes Services for Personal Use or for Employee - (11 Mar 2022)

SERVICE TAX

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the definition of input service as it stood prior to April 1, 2011, in which the phrase activities relating to business was included, which had a very wide ambit and would include almost all services used for the activities of business, however, after the amendment the services for personal use or for employees has been excluded from the definition of input services.

Tags : CUSTOMS   EXCISE AND SERVICE TAX APPELLATE TRIBUNAL   INPUT SERVICE  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved