Goods and Services Tax : The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory req...
Goods and Services Tax : The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh dema...
Goods and Services Tax : The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held...
Goods and Services Tax : The Supreme Court stayed a judgment that held mere uploading of notices and orders on the GST portal does not amount to valid comm...
Goods and Services Tax : The Supreme Court refused to bypass the statutory GST appeal mechanism and directed the taxpayer to pursue appellate remedies. How...
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 : The Gujarat High Court ruled that the Supreme Court’s COVID-19 limitation exclusion must be considered while computing timelines...
Goods and Services Tax : The Delhi High Court held that exoneration under Section 73 does not automatically bar proceedings under Section 74 because both p...
Goods and Services Tax : The Supreme Court has agreed to consider whether a single GST show cause notice can cover multiple financial years under Section 7...
Goods and Services Tax : The Supreme Court took up a challenge to Section 16(2)(c) of the CGST Act where ITC was denied despite tax having been paid by the...
Goods and Services Tax : The Supreme Court prima facie observed that Section 67(4) permits sealing of premises only when access is denied. It issued notice...
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 ...
Shri. Manish Sisodia, the Hon’ble Finance Minister of Delhi Government, presented a Rs. 46,600-crore annual budget for 2016-17, pegging the plan outlay at Rs. 20,600 crore. He highlighted the importance of VAT by saying, VAT constitutes the major part of our receipts, with nearly 65% of total collections and most of developmental activities depend mainly on the buoyancy and elasticity of tax revenue from VAT.
CESTAT, Mumbai held that reimbursement of the cost of obtaining and employing resources/certain expenses incurred by the Appellant on the behalf of the Group Companies cannot be regarded as consideration flowing to the Appellant towards the taxable service provided by the Appellant rather the receipts are towards the reimbursements of the cost/expenses incurred by the assessee in terms of the cost sharing agreement with the Group Companies.
Whether an authority established under an Act of Parliament/ State Legislature is a Governmental authority, for claiming exemption under the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012, without having 90% or more equity/control in it by the Government?
Under Indirect Taxes, the scheme namely, the Indirect Tax Dispute Resolution Scheme, 2016 (the IDT DRS Scheme, 2016), introduced in the Union Budget, 2016 as the Governments positive intent to reduce litigation in Indirect Taxation, embraces an important question on its success quotient, considering its not-so-lucrative provisions.
Whether granting of non-exclusive/ non-transferable right to use the system qualifies as transfer of right to use goods (consequently be outside the definition of service) when complete set of various machines/equipments were required to be installed & commissioned at site of customer and overall operation & maintenance processes shall be responsibility of customer?
Amongst the flurry of changes brought in by the Union Budget 2016 seeking to reform the Country’s taxation system and thereby improve ease of doing business, changes made in respect of extension of period within, which the Department can issue a Show Cause Notice in non-fraud cases, seems detrimental towards ease of doing business.
Unlike Swachh Bhara Cess imposed w.e.f. June 15, 2015, which is not Cenvatable neither in the hands of service providers nor manufacturers, in terms of TRU F.No. 334/8/2016-TRU dated February 29, 2016 [Para 3.1], it is provided that Cenvat credit of Krishi Kalyan Cesspaid on input services shall be allowed to be used for payment of the proposed Cess on the service provided by a service provider.
The Hon’ble Finance Minister Shri. Arun Jaitley announced a host of changes in the Indirect tax structure in the Union Budget 2016-17 on February 29, 2016, that are expected to impact the Trade and Industry. Under Service tax, on one hand, the effective rate of Service tax would go up to 15% w.e.f June 1, 2016
Changes in Customs and Central Excise law and rates of duty have been proposed through the Finance Bill, 2016 (Clauses 113 to 138 for Customs and Clauses 139 to 144 for Central Excise). In order to prescribe effective rates of duty and to carry out changes in the Rules made under the respective Acts, the following notifications are being issued:
An enabling provision is being made to empower the Central Government to impose a Krishi Kalyan Cess on any or all the taxable services at a rate of 0.5% on the value of any or all taxable services. The proceeds from this Cess would be utilized for the purposes of financing and promoting initiatives to improve agriculture or for any other purpose relating thereto.
