- CESTAT issued rulings from July 29 to August 04, 2023, including a decision that metal finishing chemical or electroplating salts are entitled to an exemption under the exemption notification as consumables.
- Another ruling held that no service tax is levied on the sale of vehicles subjected to VAT.
- Additionally, the benefit for exemption from excise duty is not applicable to goods in which CENVAT credit of duty on inputs has already been taken.
- Finally, CESTAT held that services performed by foreign service providers outside India are not liable to pay service tax on a reverse charge basis.
Source Taxscan
