Service Tax : Will SBC be leviable on exempted services and services in the negative list The Central Government vide notification No 22/2015-ST...
Excise Duty : The respondent was engaged in manufacture of cables and it entered into a contract with customer for supply of such cables & incor...
Excise Duty : Reliance in this regard can be placed on the judicial pronouncement of Hon’ble Kerala High Court in case of GEOJIT BNP PARIBAS F...
Service Tax : With the introduction of POT Rules, 2011 and advent of Negative list based comprehensive taxation of services in 2012, Service Tax...
Income Tax : Res judicata has been defined under Section 11 of The Code of Civil Procedure, 1908, wherein it is stated that no court shall try ...
Goods and Services Tax : Jagriti Plastics Limited vs Commissioner of Trade & Taxes (Delhi HIgh Court),- Hon’ble Court noted that the price of the goods s...
Excise Duty : The petitioner was engaged in the generation of electricity by burning coal resulting in production of Fly Ash as by-product which...
Income Tax : Reliance in this regard can be placed on the decision of Hon’ble Delhi High Court in case of Pepsi Foods Private Limited vs. ACI...
Service Tax : Can SEZ unit claim exemption from CVD when cleared to DTA based on an Exemption Notification issued under Section 5A of CEA’1944...
Service Tax : Mcleod Russel (India) Limited having its registered office at 4, Mangoe Lane, Kolkata has tea plantations in the state of Assam an...
Service Tax was first introduced on Goods Transport Operator (GTO) services with effect from 16-11-1997. However, due to several oppositions from the truck associations, the levy of service tax on the same was withdrawn with effect from 02-06-1998. Since the magnitude of revenue loss from the withdrawal of service tax on transport services by road became so high that the Ministry of Finance once again introduced the tax on Goods Transport Agency (GTA) Services with effect from 01-01-2005.
Reliance in this connection can be placed on the decision of Hon’ble Delhi High Court in case of Suresh Kumar Bansal vs UOI [W.P.(C) 2235/2011] wherein levy of Service Tax on the value of flats sold during construction stage has been held unconstitutional, if such value includes the value of Land.
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