In re Arun Cooling Home (GST AAR Tamilnadu) Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017? The Tamarind inner pulp without shell and seeds is not an ‘Agricultural […]
Finance bill 2021 was introduced in Lok Sabha on 01st February 2021 and the same is passed by Lok Sabha with around 127 Amendments on 23rd March 2021. Download Finance Bill 2021 as passed by Lok Sabha Govt proposes 127 amendments to Finance Bill, 2021 Lok Sabha Passes Finance Bill 2021 (Read Parliament Proceedings) Full […]
Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi) Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party The relevant case law in the case of Bajrangbali Ingots & Steel […]
Sonam Berlia Vs State of Odisha and others (Orissa High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s […]
ACIT Vs Indian Evangelical Team (ITAT Delhi) ITAT held that provisions of section 13(1)(b) are attracted in case of charitable societies only and not in case of religious societies and hence there is no violation of section 13(1)(b) as alleged by the Assessing Officer, since this assessee is religious society. FULL TEXT OF THE ORDER […]
With advancement in technology and improved automation of processes, it was felt that the extant framework needs to be re-examined with a view to reducing the time period specified for moving from Primary Data Centre (PDC) to DRS.
Russell Credit Ltd. Vs. Commercial Tax Officer (Madras High Court) The respondent bank entered into an agreement with Hindustan Power Plant Limited, Hosur, for importing and leasing of machinery on rental basis. The master lease agreement was entered into on April 17, 1998. There afterwards, the respondent bank ordered for machinery as per the specification […]
AGFA Healthcare Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai) On perusal of the documents, it is seen that there is no dispute that the appellant has paid excess duty of Rs.29,57,931/- after reassessment of the bills of entry by extending the benefit of Notification No. 12/2012-CE. The refund has been rejected on the ground […]
Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi) Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, provides for abatement in case of non production of goods (in case of factory did not produce the notified goods […]
Considering CS qualification as Post Graduate degree will benefit our members in the following manner: 1. The Members of ICSI will be eligible to appear for UGC (NET) which is required for appointment of Assistant Professors/ Associate Professors/ Professors in higher educational institutions.
