Whether wavering of pre-deposit on the grounds of Section 129E of the Customs Act, 1962 existing prior to August 06, 2014 is feasible?
The form of the agreement is not important, but its nature/ substance has to be seen to arrive at the correct conclusions. The clear-cut demarcation of activities to each cost center demonstrates the intention of the contracting parties that each cost center is independent supply center undertaking either the supply of goods or supply of services.
Amusement park ride karts cannot be classified as Motor Vehicle & will attract GST @ 18% under HSN 9503 of Customs Tariff Act: AAR Karnataka
CESTAT set aside demand of service tax on refundable security deposit on the grounds that security deposit is refundable deposit and it cannot be included in the value of taxable service.
GST leviable on contractual worker portion of canteen charges, which is collected by applicant and paid to Canteen service provider
HC granted bail to an Applicant involved in a trial relating to ITC fraud & held that seriousness of offences alone is not conclusive of Applicant’s entitlement to bail
SC held that Service Tax cannot be levied again on antivirus software sold in Compact Disc even if free updates provided later on and also, artificial segregation of the transaction, into two parts is not tenable in law.
HC held that tax liability imposed on assessee is valid as assessee was aware of transaction alleged as ineligible on which ITC was availed
CESTAT held that rejection of refund claimed by exporter on flimsy grounds would defeat the purpose of rebate scheme and traps the exporters under unnecessary litigations.
HC has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central Goods and Services Tax Act, 2017
