Goods and Services Tax : Karnataka HC grants Cultgear Pvt Ltd refund, pending GST tribunal formation, with a bank guarantee. Liberty to appeal extended til...
Goods and Services Tax : Explore the Madras High Court judgment in Amarjyothi Carrying Corporation v. Assistant Commissioner (ST) on entitlement to persona...
Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...
Goods and Services Tax : In M/s. THDC India Ltd, Uttarakhand AAR ruled that government authority services like design engineering and water tank constructi...
Goods and Services Tax : In Piramal Enterprises Ltd v. State of Maharashtra, Bombay HC ruled against revenue's selective interpretation of business transfe...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Explore the case of Pradeep Kanthed v. Union of India where the Supreme Court issues notice to the Finance Ministry regarding the ...
Goods and Services Tax : Commissioner of Central Goods And Service Tax & Ors Vs Safari Retreats Private Limited & Ors (Supreme Court of India) The ...
Goods and Services Tax : The 45th meeting of Goods and Services Tax Council (“GST Council”) is scheduled to be held on September 17, 2021. The Ministry...
Custom Duty, Income Tax : The Karnataka High Court in M/s Pellagic Food Ingredients Private Ltd. v. Union of India [Writ Petition No. 14737/2021[T-CUS] issu...
Goods and Services Tax : Karnataka HC remands R.S Marketing's case, granting a fresh hearing on ITC discrepancies between GSTR-3B and GSTR-2A due to non-co...
Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...
Goods and Services Tax : Allahabad HC rules that failing to record reasons in INS-01 before initiating a search under Section 67 of CGST Act invalidates th...
Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...
Goods and Services Tax : Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Cen...
Excise Duty : Notification No. 32/2015-Central Excise Dated- 4th June, 2015 Ethanol produced from molasses generated from cane crushed in the ...
Service Tax : Circular No. 184/3/2015-ST Dated the 3rd June, 2015 It is further clarified that exemption from service tax still continues to ser...
Custom Duty : the floods in the State of Jammu and Kashmir (the State) from whole of the duty as specified under the First Schedule and whole of...
Excise Duty : Grants exemption from Basic Excise Duty to goods donated or purchased out of cash donations for the relief and rehabilitation of p...
Custom Duty : New posts have been created in the rank of Commissioners of Customs in DRI and DGCEI for adjudication of cases as investigated by ...
The Central Board of Excise and Customs (Board”) issued an Instruction F. No. 206/05/2014-CX.6 dated November 3, 2014 in respect of pre-audit on artificially splitting up of Rebate claims. On coming across to the fact that assesseesare avoiding the per-audit of Rebate claims by artificially splitting up Rebate claims so as to keep each individual […]
In the instant case, Central Warehousing Corporation (the Appellant) was rendering both taxable as well as exempted services. The Appellant was availing Cenvat credit of the common input services and not maintaining separate records in respect of such input services consumed
The Ministry of Corporate Affairs vides Notification No. F. No. 1/19/2014-CL-V dated November 3, 2014 has amended the Company Law Board (Fees on Applications and Petitions) Rules, 1991 (the Rules) which shall come into force on the date of their publication in Official Gazette.
Urja Engineers Limited (the Appellant) availed the ineligible Cenvat credit and the same was duly reflected in the periodicalreturns filed with the Department. The unit of the Appellant was audited by both the Internal Department’s Audit Team as well as CERA but no objection was raised by them.
The Hon’ble High Court of Kerala in the case of Kerala Classified Hotels and Resorts Association and others Vs. Union of India and others [2013-TIOL-533-HC-KERALA-ST]held that levy of Service Tax on Restaurants and hotels is beyond legislative competence of Parliament.
In terms of Section 73(3) of the Finance Act,when the Service tax liability was discharged along with interest before issuance of SCN, no penalty would be imposable on the Appellant.
Article 265 of the Constitution of India mandates that no tax can be levied or collected except as provided by law. Accordingly, mere fact that the Assessee had made some payments and also made promise to make further payments cannot be used against our refusing to interfere with the impugned order.
The Hon’ble High Court of Gujarat after observing that the Petitioner’s claim that in similar other matters, pre-deposit had been waived, was not disputed by the Revenue and infact the Revenue also conceded that, in view of peculiar fact situation, waiver application ought to have been allowed by the Tribunal, held that the impugned order is liable to be set aside.
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2012-Central Excise, dated the 17th March, 2012
Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium / non-ferrous metal products are manufactured goods and hence excisable w.e.f. 10.05.2008 in view of the explanation added to Section 2(d) of the Central Excise Act, 1944 Instructions F. No. 17/02/2009-CX.1 (Pt) dated-12th November, 2014
