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Archive: 18 February 2021

Posts in 18 February 2021

No service tax liability on license fee and other fee for grant of liquor license

February 18, 2021 7461 Views 0 comment Print

CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the license fee and other application fee paid to the State Excise department for grant of liquor license. Further, confirmed the Service tax demand on Storage License fee for CO2 which the Appellant is liable to pay along with interest.

Gujarat High Court grants regular bail in alleged GST evasion case

February 18, 2021 1401 Views 0 comment Print

Dilip Babulal Jain Vs State of Gujarat (Gujarat High Court) 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Case No.CBIC-DIN-20200665VB00002SBJ10 registered under Sections 132(1)(a)(b)(c)(d) of the CGST Act. 2. Learned Advocate appearing on behalf of the applicant submits that considering the […]

Ease of Doing Business– From the eyes of a professional

February 18, 2021 2178 Views 3 comments Print

In common parlance Ease of Doing Business is an index which has been created in order to facilitate comparability across economies and indicate which businesses ace in the environment of simpler government regulations and stronger protection of property rights. This index is meant to measure regulations directly affecting businesses and does not directly measure more […]

International Law, Treaties, Conventions, UNO & Other International Organisation

February 18, 2021 6684 Views 0 comment Print

International Law, Treaties, Conventions, United Nation Organisation (UNO) And Other International Organisation International Law I. Basis and Nature -International Law is composed of the laws, rules, and principles of general application that deal with the conduct of nation-states and international organizations among themselves as well as the relationships between nation-states and international organizations with persons, […]

No Addition on Sole Basis of Statement Without Cross Examination When Specifically Requested

February 18, 2021 2109 Views 0 comment Print

TRN Impex Pvt. Ltd Vs ITO (ITAT Delhi) It is not in dispute that reopening of the assessment was made on the basis of the search conducted in the cases of Shri Deepak Agarwal and Shri Mukesh Kumar. Their statements were also recorded which were adverse in nature against the interests of the assessee. Certain […]

No addition for mere Entry in Diary without any corroborative evidence

February 18, 2021 9780 Views 0 comment Print

Smt. Harmohinder Kaur Vs. DCIT (ITAT Amritsar) The Apex Court in the cases of Central Bureau of Investigation vs. V.C. Shukla (supra) and Common Cause (A registered Society and Ors Vs. Union of India & Ors.(supra) analyzed the position of law with regard to the loose sheets/diary in which some noting has been made by […]

No penalty for non-declarations of concessional rate of tax in VAT/CST Registration Certificate

February 18, 2021 960 Views 0 comment Print

Proposal to levy penalty on the ground that assessee- dealer purchased SAP software at concessional rate of tax against C Form Declarations without having included the same in the registration certificate issued under the CST Act was made by an officer, who was not the officer, who passed the order dated 30.1.2014, as there had been a transfer of the officer and the new officer took over charge thus, the defect, which had occurred by levying penalty without affording an opportunity of personal hearing would go to the root of the very levy itself, therefore, the assessment orders was remanded to AO for a fresh consideration.

GST officers should act within the four corners of law: HC

February 18, 2021 2964 Views 0 comment Print

We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ ­applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law.

Mere Gold Smuggling cannot be held as Terrorist Act; HC grants Bail to accused

February 18, 2021 882 Views 0 comment Print

Muhammed Shafi P. Vs NIA (Kerala High Court) Undisputed facts are as follows:NIA registered the above mentioned case alleging offences punishable under Sections 16, 17 and 18 of the Unlawful Activities (Prevention) Act, 1967 (“UA(P) Act”, in short). Accused persons were arrested by NIA on different dates and they have been confined to custody for […]

SVLDR scheme benefit cannot be denied on Technical Grounds: HC

February 18, 2021 1245 Views 0 comment Print

Loyalty Solutions And Research Private Limited Vs Union Of India And Others (Punjab & Haryana High Court) The Designated Committee constituted under Amnesty Scheme vide impugned order dated 24.02.2020 (P-19) rejected declaration filed with respect to appeal pending before Tribunal on the ground that petitioner has filed single declaration with respect to four show cause […]

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