AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
Impugned notice is quashed as it was issued in the name of non-existing company in spite of revenue having notice & knowledge of non-existence of such Company.
Y Screens Entertainment (India) Ltd Vs Government of AP (Andhra Pradesh HC) Issue- 3rd respondent cancelled the GST Registration of the petitioner for non filing of returns for a period of six months. Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order in Special Appeal which was dismissed on the ground that […]
Demand on documentation services raised under Steamer Agent Services, in fact, it is Business Support Services, which came into effect from 01.05.2006, Therefore, documentation services are not liable to service tax prior to 1st May, 2006.
Banas Enterprises Vs C.C.E & S.T. Daman (CESTAT Ahmedabad) CESTAT find that there is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount of 29170642/-. In order to avail this fraudulent Cenvat credit by M/s. Tarun Polymers, Daman, all buyers […]
Order under Section 148A(d) appears from record, is perverse and is in total non-application of mind and is liable to be quashed.
Shangri-La International Hotel Management Pte Vs ACIT (ITAT Delhi) The next common issue arising for consideration is taxability of reimbursement of expenses as FTS both under the provisions of the Act as well as India-Singapore DTAA. As could be seen from the draft assessment order, alleging that the assessee did not provide the break up […]
Uniform Enterprise Vs C.C.E. & S.T. – Daman (CESTAT Ahmedabad) CESTAT find that show cause notice was issued demanding service tax under the head of Industrial or Commercial Construction Service and in the adjudication order also the service tax demand was confirmed under the same heading. However, the learned Commissioner (Appeals) travelling beyond the show […]
In re Coral Manufacturing Works India Private Limited (GST AAAR Tamilnadu) The GST AAAR Tamilnadu has recently delivered a ruling on a significant topic concerning the Input Tax Credit (ITC) in relation to structural support erected for overhead cranes within an ‘Integrated Factory’ building. The appeal case presented by Coral Manufacturing Works India Private Limited […]
Handbook of Procedures 2023 (w.e.f 1 st April, 2023) contains 11 chapters namely Legal Framework and Trade Facilitation, General Provisions Regarding Imports and Exports, Developing Districts as Export Hubs, Duty Exemption / Remission Schemes, Export Promotion Capital Goods (EPCG) Scheme, Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs) and Bio-Technology Parks […]
