Calcutta High Court sets aside GST Cess demand on cigarettes, ruling in favor of Ankit Kumar Agarwal, citing revenue neutrality and timely filed annual return.
Learn about Himadri Speciality Chemical Ltd. Vs Pr. Commissioner of Customs Visakhapatnam (CESTAT Hyderabad) and the implications of invoking extended limitation for IGST demand.
Explore the CESTAT Delhi ruling on the levy of Clean Energy Cess on coal closing stock as of June 30, 2017, its implications, and the decisive factors involved.
Whether payment made to the CAMPA Fund under the head Net Present Value (NPV), Compensatory afforestation, etc. to the Forest Department for obtaining various clearances for diversion of forest land for non-forestry purposes (mining) is a ‘Declared Service’ provided by the Government under Section 66E(e) so as to attract Service Tax liability under RCM.
CESTAT Kolkata rules compensation received by Buyer on cancellation of Agreement to Sell immovable property not subject to Service Tax under Section 66E(e). Observes compensation for non-fulfillment by Seller doesn’t fall under ‘Declared Service’.
A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent’s Services, post the judgment of the Hon’ble Gujarat High Court in Cadila Healthcare Limited, came up before the Division Bench of Hon’ble Calcutta High Court. The period in dispute in this case was from 2011 to 2016.
HC held that electricity generated from Waste Gas cannot be classified under chapter heading 2716 and hence, cannot be said to be exempted goods, since not excisable goods so as to warrant reversal of credit
In this article, I will discuss various situations having taxability implications under a deeming fiction. For the first time with the introduction of Negative List based Service Taxation, effective from 1st July 2012, a separate class of service, termed as ‘Declared Service’, was introduced under Section 66E.
Hon’ble CESTAT, Kolkata Bench, vide its Order No. 75689/2021 dated 10.11.2021 has pronounced its judgement on a very important and vexed issue, in favour of the assessee, which will benefit many Corporates which have received similar demand notices for levy of Service Tax on the compensation amount received by them, consequent to cancellation of coal blocks by the Hon’ble Supreme Court in 2014, by invoking the provisions of Section 66E(e) of the Finance Act, 1994.
