close
LKS

Indirect Tax Litigation

Our Indirect Tax Litigation practice stands at the forefront of defending and resolving complex indirect tax disputes.

The Team has extensive legal acumen and deep understanding of the indirect tax laws - Goods and Services Tax, Service tax, Central Excise, Value Added Tax and Central Sales Tax.

It excels in leveraging its expertise and rich experience to craft effective litigation strategies by focusing on both short-term resolutions and long-term impacts.

Indirect Tax Litigation Practice at LKS

Equipped to assist clients as early as from the show cause notice stage till the final disposal of the litigation by the Supreme Court, the practice encompasses a broad spectrum of indirect tax litigation, covering,

  • Goods and Services Tax (GST) disputes:
    • Representation in disputes arising from GST assessments, refunds, and compliance issues.
  • Legacy laws of indirect taxes (Service Tax, Central Excise and VAT/Sales Tax):
    • Representation in duty assessments, enforcement actions, refunds, etc.

The Team ensures that the clients' interests are vigorously protected and advanced. The following services are provided:

  • Appearances before adjudicating authorities, appellate authorities, Appellate Tribunals, High Courts and the Supreme Court.
  • Drafting replies, representations, statutory appeals before various judicial forums.
  • Drafting writ petitions, civil appeals and special leave petitions before various High Courts and the Supreme Court of India.

Recent notable successful litigations

  • Represented a leading online travel agency in its service tax litigation where the Revenue department had interpreted the agency as providing hotel accommodation service.
  • Represented several leading hospitals in their service tax litigation where the hospitals were charged for rendering services to doctors in the form of infrastructural support.
  • Represented assessee in a landmark decision of Bombay High Court that sets an important precedent for determining eligibility and scope of ‘input services’ for a manufacturing entity. The decision is pivotal as it acknowledges the wide scope of ‘input services’.
  • Represented in a case involving the lease of digital cinema equipment and provision of advertisement space by theatres. The landmark decision sets the principles guiding VAT and service tax implications for equipment leases.
  • Represented before the Kerala High Court in a case involving interpretation of ‘composite supply’ under the Central Goods and Services Tax Act, 2017. The High Court held that supplies made by two distinct taxable persons cannot constitute a ‘composite supply’ and therefore cannot be fused together. The decision delineates the boundary between composite and separate supplies.
  • Represented before the CESTAT Larger Bench which held that services provided by Indian commission agent for foreign principals qualify as ‘export of services’. The decision sets a significant precedent, enabling Indian commission agents to benefit from exemption and export incentive.

GST statutes, including notifications, circulars and LKS GST Updates are available here.

Contact us

People

View Profile

V. Lakshmikumaran

Founder & Managing Partner, New Delhi

View Profile

Narasimhan B. L.

Principal Partner, New Delhi

View Profile

Gajendra Jain

Senior Partner, Mumbai

View Profile

Manish Gaur

CEO & Senior Partner, New Delhi

View Profile

Ravi Raghavan

Senior Partner, Bengaluru

View Profile

Anand Nainawati

Executive Partner, Ahmedabad

View Profile

Charanya Lakshmikumaran

Executive Partner, Mumbai, New Delhi

View Profile

Jigar Shah

Executive Partner, Ahmedabad

View Profile

Raghavan Ramabadran

Executive Partner, Chennai

View Profile

Amar Pratap Singh

Partner, Chandigarh

View Profile

Amrinder Singh

Partner, Chandigarh

View Profile

Atul Gupta

Partner, Prayagraj

View Profile

Deepro Sen

Partner, Kolkata

View Profile

Krati Singh

Partner, Chandigarh

View Profile

Narendra Singhvi

Partner, Jaipur

View Profile

Narendra Dave

Partner, Hyderabad

View Profile

Rahul Tangri

Partner, Kolkata

View Profile

Rajesh Ostwal

Partner, Mumbai

View Profile

Sukriti Das

Partner, New Delhi

View Profile

Syed Peeran

Partner, Bengaluru

View Profile

Vinay Jain

Partner, Mumbai

View Profile

Yogendra Aldak

Partner, New Delhi

Insights & Media

10 October 2024

GST – ITC is available on construction of ‘plant’ for letting out

The Supreme Court has held that if the building in which the premises are situated qualifies for a ‘plant’, Input Tax Credit...

READ MORE

26 September 2024

GST Council’s recommendation is mandatory if Central/State Act stipulates an act to be done on such recommendations

The Gauhati High Court has held that the recommendations to be made by the GST Council, if required as per the provisions of...

READ MORE

23 July 2024

Union Budget 2024 – New demand provisions being introduced in GST regime

In line with the recommendations of the 53rd GST Council Meeting held recently, the Central Government has, in the Union Budg...

READ MORE

28 June 2024

53rd GST Council Meeting – Highlights of Circulars issued by CBIC

The Central Board of Indirect Taxes and Customs has on 26 June 2024 issued 16 Circulars (Circular Nos. 207 to 222/2024-GST) t...

READ MORE

23 June 2024

53rd GST Council Meeting – Highlights of certain measures covering trade facilitation and law & procedure

GST Council Meeting presided by the Hon’ble Union Finance Minister was held on 22 June 2024 in New Delhi. The Council meeting...

READ MORE

Coming Soon