"11 November 2019" Archive - Page 2

I-T Dept conducts search on an Educational Group in Chennai

NA 11/11/2019

On 07.11.2019, the Income Tax Department conducted search action under the Income-tax Act, 1961 in the case of a group of trusts that are running educational institutions in and around Chennai for the past thirty years. The institutes run by the group include a number of engineering colleges, polytechnic institutes, dental college, nursin...

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I-T Dept busts a major racket of bogus billing & hawala transactions

NA 11/11/2019

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 11th November, 2019 PRESS RELEASE Income Tax Department busts a major racket of bogus billing & hawala transactions Income Tax Department carried out searches in the first week of November, 2019 on a group of persons indulging in iss...

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Metalizing of film not amounts to manufacture: CESTAT

Mathew Abraham Vs C.C.E. & S.T.- Surat-i (CESTAT Ahmedabad)

Mathew Abraham Vs C.C.E. & S.T. (CESTAT Ahmedabad) Riva Exports Ltd. Wherein the present appellant is working as Accounts Manager has supplied the films for job work under the cover of job work challan. In my considered view this is more than sufficient compliance for transaction of the goods. Since Riva Exports Ltd.is not a […...

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Mere Providing of Floodlighting connected to a grid not amounts to transmission & distribution of electricity

Vishwanath Projects Limited Vs Commissioner of Service Tax (CESTAT Hyderabad)

Vishwanath Projects Limited Vs Commissioner of Service Tax (CESTAT Hyderabad) Evidently, from a bare perusal of the contract, it is evident that the purpose of the contract is for providing floodlighting along the Indo Bangladesh Border in the State of Tripura and NOT for transmission and distribution of electricity. Merely because electr...

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Seats & berth made Exclusively for Railway falls under Chapter 86.07

In re Tool & Gage Co. (GST AAR Uttar Pradesh)

In re Tool & Gage Co. (GST AAR Uttar Pradesh) The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR […]...

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No GST on service provided by expat employees to project office

In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh)

In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh) Whether the Goods and Services Tax is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees. As per Schedule III of the CGST Act, 2017, “the services […]...

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Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (AAR West Bengal)

The Applicant's product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975....

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GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

In re Shewratan Company Pvt Ltd. (GST AAR West Bengal)

The Applicant's supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption...

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Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal)

Supply of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The ...

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CA Exam Postponement – Important Announcement

As the Schools and Colleges in some parts of the Country are going to be closed on Monday, the 11th November 2019, the ICAI Examination of Intermediate/ Intermediate (IPC), Paper-5, Advanced Accounting scheduled for Monday I.e. 11th November 2019 at all examination centres across India and Overseas stand postponed to a future date....

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