Goods and Services Tax : Chronological analysis of GST Appellate Tribunal (GSTAT) formation and time limits for filing appeals following the President's ap...
Goods and Services Tax : Understand the implications of the Tamil Nadu AAR ruling on Input Tax Credit (ITC) for construction of immovable property for comm...
Goods and Services Tax : Learn how the Gujarat High Court ruling affects GST exemption for solid waste management services provided to Notified Area Author...
Goods and Services Tax : The AAR Rajasthan in the case of In Re. Shri Digamber Jain Sidhkut Chaityalaya Temple Trust [Advance Ruling No. RAJ/AAR/2023-24/22...
Goods and Services Tax : Read the Karnataka AAR ruling on Changejar Technologies' status as an e-commerce operator, implications for digital gold sales, an...
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 : AIMTPA – All India MSME and Tax Professionals Association has invited two GST Experts on it’s Platform on 24th July 2021 and a...
Goods and Services Tax : Stay informed about the Supreme Court's notice on a High Court judgment regarding GST on development rights transfer in real estat...
Goods and Services Tax : Orissa High Court rules on appeal rights of BPD Steel Syndicate Pvt. Ltd. in a case concerning non-constitution of an Arbitral Tri...
Service Tax : Delhi High Court issues notice in the case of M/s Payworld Digital Services Pvt. Ltd. where Show Cause Notice (SCN) was adjudicate...
Goods and Services Tax : Learn about the Patna High Court's ruling in Pawan Carrying Corporation v. State of Bihar clarifying the seven-day timeline for is...
Goods and Services Tax : Explore the Kerala High Court's decision in Vadakkot Chackoo Devassy v. State of Kerala, where the assessment order was invalidate...
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 (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue: Issue: Whether service tax is leviable on the activity of preparation of place for organizing event or function by way of erection of pandal and shamiana? Facts: The process of erection/laying of […]
Query -What is VCES? Reply- VCES is a new amnesty scheme introduced vide Chapter VI of the Finance Bill, 2013 (the Finance Bill), to encourage voluntary compliance by defaulter of Service Tax under Chapter V of the Finance Act, 1994 (the Finance Act).
Please note that the Central Government has amended the Customs (Appeals) Rules, 1982 [the Customs (Appeals) Rules] vide Notification No. 37/2013-Customs (N.T.) dated April 10, 2013. These rules may be called the Customs (Appeals) (Amendment) Rules, 2013 [the Customs Amendment Rules] which will come into force from June 1, 2013. The Customs Amendment Rules has […]
The Central Board of Excise and Customs (the CBEC or the Board) has issued its first Central Excise Circular No. 967/01/2013 – CX, dated January 01, 2013 (the Circular) on eve of New Year 2013, for recovery of confirmed demands during pendency of Stay applications. The Circular has rescinded seven previous circulars on the subject […]
CHANGES IN MEGA EXEMPTION LIST W.E.F APRIL 1, 2013 VIDE NOTIFICATION NO. 3/2013-ST DATED. 1-3-2013 AMENDING NOTIFICATION NO. 25/2012-ST DATED. 20-6-2012: • Under S. No. 9 – Exemption by way of auxiliary educational services and renting of immovable property provided by specified educational institutes will not be available i.e. Exemption of auxiliary educational services and […]
With effect from July 1, 2012, Service is defined under Section 65B(44) of Chapter V of the Finance Act, 1994 (“the Finance Act”) means any activity carried out by a person for another person for a consideration is service, which includes a declared service. Further service tax is applicable unless said service falls under the […]
Important changes in Indirect Taxes – Union Budget 2013:- No change in peak rate of Customs (10%), Central Excise (12%) and Service tax rates (12%). UNION BUDGET 2013: CHANGES IN SERVICE TAX A. CHANGES IN CHAPTER V OF THE FINANCE ACT, 1994 (WILL COME INTO FORCE WHEN THE FINANCE BILL, 2013 IS ENACTED):- i. Changes […]
Furthermore, reliance was also placed on the case of CST & STC v. Molex (India) Ltd. [2012] 18 taxmann.com 113 (Kar.), the Hon’ble High Court had held that supply of technical know-how cannot be taxed under “Consulting Engineering Service”. Therefore, the argument of Revenue to tax the supply of technical know-how under “Consulting Engineering service” was also rejected by the Hon’ble CESTAT.
It is settled law that for invoking the extended period of limitation duty should not have been paid, short levied or short paid or erroneously refunded because of either fraud, collusion, wilful misstatement, suppression of facts or contravention of any provision or rules.
What would be the rate of Service tax where the service is provided by the Chartered Accountants prior to 01.04.2012 and the invoice is also issued prior to 01.04.2012 but the payment is received after 01.04.2012.
