Commissioner of Central Tax GST Vs Team HR Services Ltd. (Delhi High Court) The mere advertence to the possibility of service tax – without any material or evidence – or even a finding that such service tax had been collected by the assessee during the past, cannot per se amount to a conclusion that it […]
In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra) Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service […]
The basic issue before us is whether on transfer of Machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as supply under GST.
The issue which falls for decision therefore is whether payment for delayed allotment of a plot of land by the Housing Board to an allottee will fall under the definition of ‘interest’ under section 2 (28A) of the Act.
In re The KCP Cements Limited (GST AAR Andhra Pradesh) Issues Under Consideration 1. Admissibility of Input Tax Credit of tax paid on inputs/ input services 2. Used in manufacturing cement which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo. 3. Classification of […]
Sonal Steels Trading Pvt. Ltd Vs ACIT (ITAT Chennai) Here admittedly, assessee was not maintaining any books. There was thus no question of recording any money, bullion, jewellery or any entry in any books. It is not disputed that assessee had not disclosed any receipts from bill trading before the date of search to the […]
In re M.U.N. Agro Industry Pvt. Ltd. (GST AAR Maharastra) Frozen meat of sheep / goat in HDPE gunny bag which do not indicate any information related to weight / number of carcass packed in such bags would tantamount to being as a product not put up in unit container and thus falls under chapter […]
Schwing Stetter India Ptd. Ltd. Vs Commissioner of GST & Central Excise (Madras High Court) The sum and substance of the prayer of the petitioners is that they are unable to upload Form GST TRAN-1 to take credit of the Input Tax /Service Tax/Central Excise Duty availed by them at the time of migration within […]
Where assessee, a non-resident, had received foreign allowances outside India for the services rendered in Netherlands, the foreign allowances received by assessee were not liable to tax under section 5(2).
In re YKK India Private Limited (GST AAR Haryana) 1. The applicant is not eligible to take input tax credit on:- a. GST charged by the Contractor for hiring of buses for transportation of employees. b. GST charged by the Contractor for hiring of cars for transportation of employees? 2. The restriction on ‘Rent a Cab’ […]
