Jamals Vs Commissioner of Service Tax (CESTAT Chennai) The Learned Advocate for the appellant would submit, at the outset, that the appellant, being a developer, is engaged in the development of residential projects and the contracts entered into with its customers were in the nature of composite contract involving both service and transfer of property […]
From gift deed it is crystal clear that the said property was gifted by assesee to his sister out of natural love and affection and it was in this back drop that assessee claimed before CIT(A) that incidence of transfer of immovable property was not liable to tax in his hands.
Commission paid to the overseas agents is in respect of service provided by that agent to the appellant to export its goods and thereby sales is promoted and Appellants are entitled to the benefit of exemption Notification No. 14/2004 and not liable to the payment of service tax under reverse charge.
In view of non-availability of GST appellate forum against impugned order of appellate authority, writ petition is entertained by HC
Appellants claimed that services provided by them not qualify as Manpower Supply Service’as it was a contract for job work on per piece basis
SCN was issued on 27.03.2023 at 9.10.33 p.m. and petitioner was given 13 hours time to reply, which violates principles of natural justice
The necessary interested parties had not been impleaded as respondents in these four appeals. In view of the request made by learned counsel for the appellants time was granted to move appropriate applications for impleading the remaining interested parties as respondents in the four appeals.
When the very basis of the calculation is wrong, we find that there is no way, such figures and calculation can be upheld.
Words ‘without utilizing Cenvat Credit’ in Rule 8(3A) are ultra vires which means that assessee can discharge duty by utilizing Cenvat Credit.
If no cash is involved , section 68 of the Act treating as share capital/share premium as unexplained cash credit is wrong as transaction of allotment of shares by way of book adjustment and provisions of section 68 of the Act are not attracted.
