Kerala High Court: ED Can Investigate Without FIR in Scheduled Offence Cases (CMRL Matter)  ||  Delhi High Court Upholds TRAI Rule Capping TV Advertisements at 12 Minutes Per Hour  ||  Supreme Court Directs High Courts to Deliver Judgments in 3 Months and Bail Orders in One Day  ||  Supreme Court: Successful Resolution Applicant Cannot Negotiate Further After CoC Approval  ||  Supreme Court: Succession Law Applies, Not Primogeniture, to Ex-Royal’s Private Estate Inheritance  ||  Supreme Court: Writ Jurisdiction Cannot Challenge Arbitrator’s Section 16 Decision  ||  Supreme Court: Sanyasi Status Cannot Be Ground to Reject Land Compensation Claim  ||  Supreme Court: Section 33(1)(a) of Arbitration Act Cannot Alter Nature of Interest in Award  ||  Supreme Court: Society Office Bearers Not Liable for Cheque Dishonour Without Active Business Role  ||  Supreme Court: Asking a Woman to Adjust in Marriage Does Not Amount to Cruelty By In-Laws    

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