The Authority held that a car window guide rail is not a machine part under 8479 but a motor vehicle body component under 87082900, based on its sole and principal use.
elying on Supreme Court precedent, the Court upheld ITAT’s finding that reopening based on reappraisal of existing records is invalid. The Revenue’s appeal was dismissed.
The High Court set aside an ex parte GST order after finding lack of proper service and denial of hearing. It held that mandatory opportunity under Section 75 must be granted before adverse determination.
The Court held that renting space within a university campus for banks and similar facilities forms part of allied educational services. Consequently, the service tax demand and penalties were quashed.
The Court dismissed the plea seeking declaration that statutory university functions are not taxable under GST. It held the issue is already covered by prior decisions and allowed authorities to proceed as per law.
The Tribunal held that mere reliance on an Investigation Wing report without linking the assessee to price manipulation cannot justify treating LTCG as bogus. Documentary evidence and banking transactions supported genuineness.
The Tribunal held that Section 249(4)(b) does not apply in reassessment where no advance tax liability existed, setting aside dismissal of appeal and restoring it for decision on merits.
The Court held that affiliation and inspection services do not qualify as “education” under Section 66D(l)(ii) and are taxable. The writ was dismissed for delay and lack of exemption eligibility.
The Bombay High Court quashed Question No.73 of Circular 21/2020, holding that prosecution unrelated to tax arrear cannot bar settlement under the Vivad se Vishwas Act. The ruling clarifies that exclusion applies only to tax arrears linked to prosecution.
The Madras High Court held that university affiliation, inspection, and related fees are not covered under GST exemption for services relating to admission or examination. The ruling clarifies that affiliation is a distinct taxable activity.
