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Archive: 10 August 2023

Posts in 10 August 2023

Discontinuation of Housing Scheme Doesn’t Disentitle Consumers’ Right to Claim Initial Allotment

August 10, 2023 615 Views 0 comment Print

In present facts of the case, it was observed that discontinuance of housing scheme would not disentitle the right of the Consumer to make claim on the project which was allotted initially.

No Service Tax on Ash Disposal Transportation: CESTAT Chandigarh

August 10, 2023 408 Views 0 comment Print

CESTAT Chandigarh ruling in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax clarifies that transporting and disposing of ash is not equivalent to cleaning services. Details and analysis.

Demand stayed as review petition pending before Supreme Court

August 10, 2023 2286 Views 0 comment Print

Bombay High Court granted the stay on customs demand on account of pending of the review petition before the Supreme Court in the case of Canon India Pvt. Ltd.

Activity of carrying out exams for university not covered under ‘management or business service’

August 10, 2023 354 Views 0 comment Print

Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in […]

Proceedings initiated u/s 13(4) of SARFAESI Act should be challenged before Debt Recovery Tribunal

August 10, 2023 5895 Views 0 comment Print

Himachal Pradesh High Court dismissed the petition stating that writ petition assailing initiation of proceedings under section 13(4) of SARFAESI Act is not maintainable as aggrieved party has a remedy of an appeal under Section 17 of SARFAESI Act to approach the Debt Recovery Tribunal.

Sale of tickets for cricket tournament not an exempted service hence no CENVAT reversal u/r 6(3)

August 10, 2023 1014 Views 0 comment Print

CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004.

TPO order passed beyond time limit prescribed u/s 92CA(3) is barred by limitation

August 10, 2023 2133 Views 0 comment Print

ITAT Mumbai held that as per section 92CA(3) TPO order should be passed before 60 days prior to the date prescribed u/s 153 of the Act. Accordingly, in present case, TPO order passed on 30/01/2015 instead of 29/01/2015 is non-est and liable to be quashed as being barred by limitation.

Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

August 10, 2023 306 Views 0 comment Print

Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019.

‘Computer System Desktops’ even though marketed as gaming PC are classifiable under CTH 8471

August 10, 2023 519 Views 0 comment Print

CESTAT Chennai held that ‘Computer System Desktops’ are classifiable under CTH 8471 as ‘automatic data processing machines’ even though it is being marketed as a gaming PC that is capable of running graphic intensive gaming applications.

Delay in CS Appointment – MCA reduces Penalty from 20 Lakh to 3.50 Lakh

August 10, 2023 2349 Views 0 comment Print

MCA’s decision to reduce penalty from Rs.20 Lakh to Rs.3.50 Lakh for a delay in Company Secretary appointment. Rationale and implications for CETC Renewable Energy Technology (India) Private Limited.

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