The appellant has developed a course relating to Diploma in Advance Software Technology. Such course has been run through affiliated centers and out of the fee charged from the students, 25 per cent of the fees has been retained by the appellant. Revenue’s case is that Service Tax is liable to be paid on the said amount retained, under the category of Franchise Services.
Seeks to amend Notification No. 26/2013-Customs (ADD) dated 28th October, 2013, concerning imports of ‘Paracetamol’ originating in or exported from China PR vide Notification No.39/2018-Customs (ADD) Dated- 20th August, 2018. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 39/2018-Customs (ADD) New Delhi, the 20th August, 2018 G.S.R.-(E). -Whereas, the designated authority vide initiation notification […]
Woodlands Hotels Pvt. Ltd. Vs C.C.E & C.S.T. (CESTAT Bangalore) A snack cannot be equated to a high tea; for that logic, it comes rarely closer to a ‘substantial and satisfying meal’. Therefore, it is to be concluded that snack cannot fulfill the conditions of the food being substantial and satisfying. Therefore, we are of the […]
As per the definition of the Residential Complex Construction Services, parking space stands specifically included in the definition, thus leading to the inevitable conclusion that parking space is a part of the construction of Residential Complex Service and a separate consideration received by the appellant towards such parking charge would form part of the excisable value of the taxable services.
The respondent/assessee is engaged in providing the “construction of residential complex services, real estate agent services and business support services”. During the course of audit of records of the respondent/assessee it was observed that the assessee had availed Cenvat credit of service tax paid on “commission/brokerage on sale of flats” amounting to Rs. 40,56,453/- during the period from July 2013 to September 2015. Accordingly, a show cause notice was issued to the respondent/assessee as to why
In re Fairmacs Shipstores Private Limited (GST AAR Andhra Pradesh) Whether they are exempted or not on their outward supplies made to ocean going merchant ships on forign run, and Indian Naval Ships and Indian Coast Guard Ships? The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign […]
In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh) Applicant is manufacturer of Biris and his annual business turnover is less than Rs.20 He does not have any inter-state outward taxable supply. He requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017? At the time […]
In re Synthite Industries (GST AAR Andhra Pradesh) The applicant has filed an application for seeking advance ruling on the process of job work i.e., importing the goods i.e., Green Tea/ black tea powders from his Principal from Germany and under taking process of “super critical fluid ” The material is being supplied by his […]
The applicant, on this issue of supply of concerned materials, is not a supplier of goods/services and as per the provisions of Section 95 of the CGST Act, they cannot raise this question. Hence the question is not answered.
In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab) Question Raised 1. Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? 2. Whether the applicant is eligible to claim Input Tax Credit […]
