TRMONTHLY TRIBUNAL ARCHIVE
Read 6 LawLens analyses of Customs, Excise & Service Tax Appellate Tribunal decisions published in September 2026, covering key rulings, legal principles and case law.
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M/s. Xomox Sanmar Ltd. rendered engineering-related services to M/s. Xomox International GmbH & Co., Germany (“Xomox Germany”), concerning goods manufactured by M/s. Sanmar Foundries Ltd.
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The appellant, a proprietorship/partnership concern, provided works-contract and construction services to government departments, Bharat Coking Coal Limited (“BCCL”) and M/s Siddheevinayak Infravillage Private Limited...
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M/s Sigma Trade Wings, a partnership firm registered for providing advertising agency services, was alleged to have underpaid service tax during 2004–05 to 2009–10 because the receipts disclosed in its balance sheets...
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M/s. Lear Automotive India Pvt. Ltd. received tooling advances of ₹1,42,03,000 from Mahindra & Mahindra Ltd. during 2011–12 to 2015–16.
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The appellant, proprietor of M/s Vishal Associates, held Service Tax Registration No. AIEPB0927DST001.
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M/s. Murugappa Management Services Ltd. was registered with the Service Tax Department.
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