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Vehicle Sale’s Handling Charges Exempt from Service Tax if VAT Applied

August 1, 2023 2214 Views 0 comment Print

CESTAT Ahmedabad rules no service tax leviable on VAT-subjected vehicle sales, in Jivan Jyot Motors Pvt Ltd Vs Commissioner of Central Excise & ST.

Secondary adjudication under customs void ab initio due to pre-existing adjudication

July 31, 2023 912 Views 0 comment Print

Delve into the case of Neeraj Sharma vs Commissioner of Customs where CESTAT ruled a secondary adjudication void ab initio due to pre-existing adjudication.

Supply of services by Co-venture to the business attracts GST

July 29, 2023 2163 Views 0 comment Print

AAR ruled that supply of services to assessee to its own joint venture would attract GST as per Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017 since, assessee and joint venture are 2 different ‘person’ for taxation laws.

No service tax is to be levied on renting immovable property when sharing profits

July 27, 2023 1590 Views 0 comment Print

CESTAT set aside the order demanding service tax on rental property and held that, income received from rent by assessee is not subject to levy of service tax.

Limiting Judicial Intervention in relation to powers of arrest under Writ Jurisdiction

July 27, 2023 1293 Views 0 comment Print

HC set aside the order passed by Gujarat High Court and held that power to arrest a person by an empowered authority under GST Act may be termed as statutory in character and ordinarily high courts should not interfere with exercise of such power under writ jurisdiction.

Andhra Pradesh HC Upholds validity of Section 16(4) of CGST Act

July 27, 2023 34110 Views 0 comment Print

High Court of Andhra Pradesh confirms the constitutional validity of Section 16(4) of the APGST and CGST Act, 2017, regarding Input Tax Credit. Learn about the court’s rulings on key questions.

Payment of dues: IBC overrides provision of the Electricity Act

July 25, 2023 2532 Views 0 comment Print

Supreme Court in Paschimachal Vidyut Vitran Nigam Limited v. Raman Ispat Private Limited held that Section 238 of IBC overrides provisions of Electricity Act, 2003.

No bar for prosecution under IPC merely because GST law prescribes punishment

July 23, 2023 2022 Views 0 comment Print

The Jharkhand High Court heard a petition seeking the quashing of a First Information Report (FIR) and the entire criminal proceeding against Mr. Anupam Kumar Pathak, proprietor of M/S Maa Mahamaya Enterprises, in connection with a case of Goods and Services Tax (GST) evasion.

No service tax on services rendered to NHAI being not a business auxiliary service

July 22, 2023 714 Views 0 comment Print

CESTAT set aside demand of service tax on amount received from NHAI on the ground that same is taxable under Business Auxiliary Service (BAS) and held that assessee was not rendering BAS services as alleged.

‘Kandi Ravo’ a tobacco waste to be classified under tariff entry 24013000

July 21, 2023 1323 Views 0 comment Print

AAR ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is appropriately classifiable under tariff entry 24013000 and the assessee is liable to pay 28% GST on supply of such goods.

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