AAR held that welding process on railway tracks along with supply of labour services shall be treated as ‘Composite Supply’ of services falling under Tariff 995429 and shall be taxable at the rate of 18% vide serial number 3(xii) of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017
AAR ruled that assessee acting as Project Implementing Agency, making supplies to State Government Department is required to issue tax invoice on contract value as determined by Department in spite of the fact that there is no value addition in supply.
In re Triveni Engicos Private Limited (GST AAR West Bengal) The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12% will be applicable on […]
CESTAT held harvesting and transportation charges deducted were not to be considered as charges for independent supply. Hence, not liable for service tax.
HC upheld order passed by Revenue Department confiscating the waste oil and imposing the penalty on import of the same. Held that, re-export of imported waste oil is not allowable as it is prohibited under the Hazardous Waste (Management, Handling and Trans-boundary Movement) Rules, 2008
HC held that ICAI can exercise Suo Moto powers and initiate disciplinary proceedings against its member Chartered Accountants without a written complaint.
AAR held that Final product of Applicant under brand name ‘Raula Gundi’ is Chewing Tobacco (without lime tube) and HSN Code is ‘2403 9910’.
Patna HC set aside the ex-parte rejection orders passed by the Revenue Department, owing to the violation of natural justice principles.
Expenditure incurred for construction of new facility & subsequently abandoned is allowable Revenue Expenditure: ITAT Hyderabad
ITAT held that TDS credit shall be given to deductee for Assessment Year (“A.Y.”) for which such income is assessable under Income Tax Act, 1961
