CESTAT Ahmedabad in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax....
Read MoreAn Alternate Investment Fund is a privately pooled investment vehicle, which collects funds from investors, for investing it in accordance with a defined investment policy for the benefit of its investors....
Read MoreIn one of the recent important rulings, Service Tax Tribunal (Cestat) had come to conclusion that blending, bottling, labeling and packaging in relation to Indian Made Foreign Liquor (IMFL) can not be treated as a taxable service, viz, business auxiliary service and therefore, made liable to payment of Service Tax. The Tax Tribunal, CESTA...
Read MoreHC held that Service Tax cannot be levied on affiliation fee and fees collected for other incidental activities by universities for providing educational services....
Read MoreWhether Service Tax could be levied on Composite Works Contracts prior to the introduction of the Finance Act, by which the Finance Act, 1994 amended to introduce Section 65(105)(zzzza) pertaining to Works Contract Service.?...
Read More[Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal Mucormycosis is a fungal infection that mainly affects people who are on medication for other health problems that reduces their ability to fight environmental pathogens. Sinuses or lungs of such individuals ge...
Read MoreChartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making roving enquiries & issuing illegal Show Cause Notices by Central Excise (Service Tax) Department. Central GST Department has been issuing Show Cause Notices (SCNs) for FY 14-15 for difference in Receipts as per ...
Read MoreOfficers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had collected more than Rs. 3 Crores as Service Tax from its clients but had not deposited the same with the Government Exchequer. The power to arrest is provided under Section 91 of the Finance Act […]...
Read MoreA suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce existing litigation. The scheme must be well thought out since most schemes have failed for the following key reasons, among others...
Read MoreSection 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that the rules and procedures are designed to secure an effective check on the assessment, collection and proper allocation of revenue and are being duly observed. ...
Read MoreKKR India Advisors Pvt. Ltd Vs Commissioner of CGST (CESTAT Mumbai) - Denial of Cenvat credit can be done only by issuing notice under Rule 14 and the department could not reject refund of Cenvat credit solely under Rule 5. Since the availability of credit had not been questioned by the department herein by issuing show cause notice in terms of Rule 14 ibid, the refun...
Read MoreN P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad) - CESTAT Ahmedabad held that service provided to Gujarat Energy Transmission Corporation Ltd. are exempted from the payment of service tax in terms of Notification No. 45/2010–ST dated 20.07.2010...
Read MoreATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) - ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) The issue relates to inclusion of the amount collected by the appellant as Interest Free Maintenance Security (IFMS). Revenue’s contention is that the said collected amount would fall under the category of ‘Management Maintena...
Read MoreMarwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) - CESTAT held that the Service Tax is not liable to be paid on the amount collected from the customer as interest free security deposit against trading of shares which is subsequently refunded without utilization....
Read MoreRamesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai) - CESTAT Chennai held that refund claims rejected as time-barred considering the date of re-submission of refund claim as the date of filing of refund claim and ignoring the date on which the initial/ original refund claim was filed is unsustainable in law....
Read MoreInstructions No. 116/40/2021-CX-3 - (10/11/2021) - It has come to notice of the Board that at certain places, the Diplomatic Missions are facing difficulties in getting refund of excise duty paid on petrol/diesel/fuel oil, etc....
Read MoreNotification No. 90/2021- Customs (N.T.) - (03/11/2021) - CBIC notifies Rate of Exchange of Foreign Currencies against Indian Rupees with effect from 4th November, 2021 vide Notification No. 90/2021- Customs (N.T.) | Dated: 3rd November, 2021. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs ***** No...
Read MoreNA - (26/10/2021) - Representations have been received from various trade bodies and associations regarding instances of indiscriminate issuance of demand notices by the field formations on the basis of ITR-TDS data received from Income Tax Department....
Read MoreCircular No. 213/3/2019-Service Tax - (05/07/2019) - Is reversal under rule 6(3) of the Cenvat Credit Rules 2004 additionally required for all the services specified in notification 26/2012-Service Tax dated 20-6-2012?...
Read MoreCircular No. 212/2/2019-Service Tax - (21/05/2019) - The service that is provided by toll operators is that of access to a road or bridge. toll charges being merely a consideration for that service. On MoRTH/ NHAI's instructions, for the period 8-11-2016 to 1-12-2016 this service of access to a road/bridge was continued to be provided without collecti...
Read MoreKKR India Advisors Pvt. Ltd Vs Commissioner of CGST (CESTAT Mumbai) -
N P Patel & Co Vs C.S.T.-Service Tax (CESTAT Ahmedabad) -
ATS Township Pvt. Ltd. Vs Commissioner Central GST (CESTAT Allahabad) -
Marwadi Shares & Finance Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Ramesh Flowers Pvt. Ltd. 100% EOU Vs Commissioner of GST & Central Excise (CESTAT Chennai) -
Lakshya Education Solutions Pvt. Ltd Vs Commissioner (CESTAT Delhi) -
Gujarat Power Corporation Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya Vs Commissioner Of CGST & CE (CESTAT Mumbai) -
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