Galaxy Bar and Restaurant Vs State of Odisha and others (Orissa High Court) Aggrieved by the non-grant of a licence for an IMFL Restaurant ON Shop under the name and style as ‘Galaxy Bar and Restaurant at Nayagarh’, the Petitioner has filed the present writ petition seeking a direction to the Opposite Parties to process […]
Whether appellants liable to pay service tax on consideration received for construction services which are composite in nature including both supply of materials and provision of services for the period prior to 01.06.2007.
CESTAT held that when Tribunal given a specific direction to extend cum-duty benefit to appellant, Adjudicating Authority ought to have calculated demand after granting benefit.
CESTAT held that refund claim of SAD is not time barred as no such limitation is prescribed under original Notification No.102 of 2007-Customs dated 14.09.2007
Integral Coach Factory Vs Commissioner of GST & Central Excise (CESTAT Chennai) Brief facts of the case are that appellants are engaged in the manufacture of railway coaches and are registered with the Central Excise Department. On specific intelligence that they were clearing railway coaches without payment of duty, the officers of the Preventive Unit […]
ITO Vs Manumati Boro (ITAT Guwahati) Revenue has challenged the finding of the ld. CIT(A) deleting the addition for undisclosed sale and sustaining the addition only to the extent of net profit element embedded in the alleged undisclosed sale. We notice that the ld. Assessing Officer based on the seized records impounded during the course […]
CIT (Exemptions) Vs Kalinga Institute of Industrial Technology (Orissa High Court) On 12th January 2022, the CIT (E) issued a show cause notice (SCN) to the Assessee under Section 263 of the Act stating that a sum of Rs.1,11,54,33,001/- collected as development fees from its students had been directly carried to the balance sheet under […]
Deciding appeal on ex parte basis on very first day of hearing is unjustified & such order is vitiated due to violation of principles of natural justice
The main plea of the petitioners is that the anticipatory bail of these petitioners stand on a better footing than that of two co-accused who have been admitted on interim bail by the Hon’ble Supreme Court who were the Chartered Accountants and against whom there is direct allegation of paying illegal gratification to the principal accused and they were instrumental in getting the accounts of different Income Tax assessees transferred from Kolkata to Ranchi.
CESTAT held that activity of treatment of effluent water is exempt from Service Tax under Notification No. 08/2017-S.T. dated 20.02.2017
