Learn about the rights and duties of taxpayers when receiving summons under GST. Understand how to deal with these summonses and protect your interests.
Applicant was engaged in supplying food and other services with Hostel Accommodation Services they are not naturally bundled with the lodging. Therefore, we held that supply of hostel accommodation along with food is not a composite supply but it is a mixed supply.
Government has decided to foreclose Revised Transport and Marketing Assistance (TMA) for Specified Agriculture Products Scheme to revamp, redesign and refocus it better for better outcomes. As such, the notification dated 9th September 2021 stands withdrawn. MINISTRY OF COMMERCE (Department of Commerce) NOTIFICATION New Delhi, the 25th March, 2022 No. 17/2/2021 -EP (Agr i.IV).— The […]
Ericsson India Private Limited Vs ACIT (Delhi High Court) It is not as if the petitioner/assessee is not offering unearned revenue for tax; it is only on account of accounting policy followed consistently that unearned revenue is offered for tax in the year in which services are rendered and/or goods are sold. Thus, the transaction, […]
CESTAT finds that in the present case the Revenue has raised the Service tax demand merely on the ground of investigation conducted by the Income Tax Authorities. We find that demand cannot be raised merely on the basis of assessment made by the Income Tax Authorities.
Niraj Jaidev Arya Vs State of Gujarat (Gujarat High Court) During the course of arguments, it was pointed out by the learned Senior Advocate appearing for the applicant that the respondent-Department has already attached immovable property belonging to the applicant in excess of the amount of alleged evasion or fraudulent claim of input tax credit […]
Commissioner of Central Excise Hyderabad-I Vs Aradhana Foods And Juices Pvt. Ltd. (Supreme Court of India) The short question which is posed for consideration of this Court is whether the product `Nimbooz’ can be classified under item `Lemonade’ and/or as `fruit pulp or fruit juice based drinks’. Issue notice returnable on 27.04.2022. Dasti, in addition, […]
Central Industrial Security Force Vs HC (GD) Om Prakash (Supreme Court of India) The respondent, Head Constable Om Prakash1 was prematurely retired on 16.08.2011 in exercise of the powers conferred under Rule 56(j) of the Fundamental Rules read with Rule 48(1)(b) of CCS (Pension) Rules, 19722 after completion of 30 years of service. The order […]
Government appoints 5 new members in Appellate Authority in place of existing members under section 22A of the Chartered Accountants Act, 1949, section 22A of the Cost and Works Accountants Act, 1959 and section 22A of the Company Secretaries Act, 1980. MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 25th March, 2022 G.S.R. 222(E).—In exercise of […]
. Expenses such as reflooring, painting of walls, false ceiling, temporary wooden structures were incurred to produce the right ambience to attract customers
