Articles by this Author
Service Tax
Service Tax
Service Tax cannot be levied on affiliation fees & rent collected by universities
Goods and Services Tax
Goods and Services Tax
SC’s suo moto extension of limitation period order is applicable even for condonation period
Service Tax
Service Tax
Indivisible composite works contracts not chargeable to Service tax prior to June 2007
Income Tax
Income Tax
Utilisation of ITC excise duty with output tax is payment for Section 43B of IT Act
Goods and Services Tax
Goods and Services Tax
18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only
Custom Duty
Custom Duty
Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty
Goods and Services Tax
Goods and Services Tax
GST Transitional Credit: SC allows any aggrieved registered assessee
Excise Duty
Excise Duty
Excise duty cannot be demanded for clandestine removal based on third party evidence
Custom Duty
Custom Duty
Waiver of pre-deposit is not tenable on account of financial inability
Goods and Services Tax
Goods and Services Tax
GST rate depends on nature of activity performed & not on form of agreement
Goods and Services Tax
Goods and Services Tax
Amusement Park ride karts cannot be classified as Motor Vehicle
Service Tax
Service Tax
Cenvat Credit on input services allowed if used in the course of furtherance of business
Goods and Services Tax
Goods and Services Tax
No GST on canteen service charges collected from employees under contractual agreement
Goods and Services Tax
Goods and Services Tax
