Case Law Details
Case Name : Asmeeta Infratech Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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Asmeeta Infratech Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)
Introduction: The CESTAT Mumbai recently ruled on a case involving Asmeeta Infratech Ltd versus the Commissioner of CGST & Central Excise. The dispute revolves around the taxation of the premium received by the appellant for sub-leasing industrial lands allotted by Maharashtra Industrial Development Corporation (MIDC).
Detailed Analysis: During the period from 2014-15 to 2017-18, Asmeeta Infratech sub-leased industrial lands and recorded the consideration under “Sale of property/rights” in its bo...
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