"12 September 2023" Archive

SEZ Developer’s Services to Units Within SEZ Exempt from Service Tax

CESTAT set aside demand order and held that, Revenue Department does not have authority of law to collect service tax on services provided by SEZ developer to units in SEZ within SEZ area....

Posted Under: Service Tax |

Ethics: The Founding Pillar of Corporate Governance

Explore vital role of ethics in corporate governance, its impact on stakeholders, and legal framework in India that emphasizes ethical conduct....

Posted Under: Service Tax |

HC Disposes GST Appeal as Officer Withdraws non-jurisdictional Section 83 Order

Saket Agarwal Vs Union of India (Bombay High Court)

Saket Agarwal Vs Union of India (Bombay High Court) Introduction: In a significant decision, the Bombay High Court has clarified the jurisdictional boundaries concerning Section 83 of the Maharashtra State Goods and Services Tax Act, 2017 (MGST Act). In the case of Saket Agarwal Vs Union of India, the court found that the State Tax [&hell...

GST Evasion: Gujarat High Court allows bail application

Arvindbhai Balubhai Vora Vs State of Gujarat (Gujarat High Court)

Arvindbhai Balubhai Vora Vs State of Gujarat (Gujarat High Court) Introduction: The Gujarat High Court recently issued a bail order in the case of Arvindbhai Balubhai Vora, who had applied for regular bail under Section 439 of the Code of Criminal Procedure, 1973. The case is related to FIR I-C.R.No. 11210015220240 of 2022 with DCB [&hell...

Corporate Guarantee Taxation under GST: Complex Implications Explained

Explore intricate tax implications of corporate guarantee transactions, including service tax and GST, and challenges in their taxability & valuation....

Posted Under: Service Tax |

Notification No. 71/2023- Income-Tax Dated: 12th September, 2023

Notification No. 71/2023-Income-Tax [S.O. 3981(E)] 19/09/2023

Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes) Notification No. 71/2023- Income-Tax Dated: 12th September, 2023 S.O. 3981(E).—In exercise of the powers conferred by sub-clause (d) of clause (viiab) of section 47 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following furth...

ICSI Requests extension of facility of hold AGM through Video Conferencing

ICSI appeals for AGM date extension to 30th September 2024 and rule amendments to facilitate virtual meetings. Details and analysis....

Posted Under: Service Tax | ,

Fair Opportunity Must Be Granted, Even When Assessee Misleads: HC

Jitendra Kumar Vs Central Board of Direct Taxes (Madras High Court)

Madras High Court's judgment in the case of Jitendra Kumar vs. CBDT, highlighting the importance of fair opportunities and natural justice....

Formation of Apartment Owners Association in Karnataka: Laws and Process

Discover legal framework and steps for forming an Apartment Owners' Association in Karnataka, including insights into relevant acts and regulations....

Posted Under: Service Tax |

CESTAT Quashes SCN with Contradictory Statements and Presumption

Maheshwari Transport Vs Commissioner of CE & ST (CESTAT Mumbai)

Detailed analysis of the CESTAT Mumbai's decision to quash a show cause notice with contradictory statements in Maheshwari Transport vs. Commissioner of CE & ST case....

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September 2023