Independent work is quite difficult, and it involves a lot of liability. You should care for your workers, handle your cash, settle your assessments, and present your government forms. Whether or not independently employed, people are needed to pay personal assessment paying little heed to their type of revenue. Nonetheless, independently...
Read MoreCESTAT held that registration with the department is not a prerequisite to claim Service tax refund. Further, directed that the assessee is entitled to get the refunds accordingly along with applicable interest....
Read MoreCESTAT held that the service of providing professional/ vocational training courses and providing certificates to the students, on the basis of which the students are getting jobs or are trained to work as an entrepreneur / self-employed, falls under the exclusion clause of Section 65(27) of the Finance Act, 1994....
Read MoreHyderabad CESTAT held that service of providing exhibition of movies by the exhibitor to the producers/distributors of such movies is not a support or assistance activity but is an activity on its own accord, therefore does not fall under the category of Business Support Service (BSS) as per Section 73(1A) of the Finance Act, 1994 (the Fi...
Read MoreCESTAT held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the Customs Act, 1962 will not be applicable....
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 MoreMira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) - Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Cen. Excise, Thane (CESTAT Mumbai) The crux of the submissions made by the appellant who is a Municipal Corporation is that these services (Ground rent market/ sports ground rent, Permitted Stall ground Rent, BOT Lease Rent, Blood...
Read MoreHarjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) - Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) It is not the case of the department that the appellant though has collected the service tax but not paid the same to the government. The demand confirmed in the impugned order pertains t...
Read MoreSunil Jay Prakash Singh Vs Union of India (Bombay High Court) - Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th...
Read MoreB.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) - B.G. Exploration & Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) Conclusion: In present facts of the case, the Hon’ble Tribunal observed that allowed appeals on the ground that consideration cannot be deciphered out from any clauses of the Contract and without consideration Ser...
Read MoreBanswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) - Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) The appellant applied or refund of the pre-deposit amount of Rs.75,63,721/-, which was allowed vide order-in-original dated 3.9.2015. However, refund of Rs.33,69,417/- was allowed in cash and balance amount of Rs.41,...
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 MoreMira Bhaindar Municipal Corporation Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) -
Harjas Associates Private Limited Vs Commissioner, Customs & Central Excise & Service Tax (CESTAT Delhi) -
Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) -
B.G. Exploration and Production India Ltd. Vs Commissioner of CGST (CESTAT Mumbai) -
Banswara Syntex Ltd. Commissioner of Central Goods & Service Tax,(CESTAT Delhi) -
Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) -
Jayesh C Patel Vs C.C.E. & S.T. (CESTAT Ahmedabad) -
Pragati CNG Vs C.C.E. & ST (CESTAT Ahmedabad) -
Circor Flow Technologies India Private Ltd. Vs Principal Commissioner of GST & Central Excise, (CESTAT Chennai) -