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