Goods and Services Tax : Limitation start from date when Impugned Order in Form DRC 07 uploaded on portal and not from date of detailed order: Allahabad Hi...
Goods and Services Tax : The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction ex...
Goods and Services Tax : The Court ruled that interest cannot be imposed in adjudication if it was not specified in the show cause notice. The decision rei...
Goods and Services Tax : The issue involved taxation of intermediary services based on supplier location. The amendment shifts place of supply to recipient...
Goods and Services Tax : Failure to serve notices at the updated registered address invalidates GST proceedings. The Court emphasized strict adherence to p...
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 court examined whether tax paid during investigation can be treated as voluntary. It ruled that authorities must investigate c...
Goods and Services Tax : The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund a...
Goods and Services Tax : Gauhati High Court rules GSTR-1 vs GSTR-3B mismatch from clerical errors cannot trigger automatic tax recovery without Rule 88C pr...
Goods and Services Tax : India cuts excise duty on petrol and diesel to offset global oil price surge amid war. Move aims to reduce fuel costs, curb inflat...
Goods and Services Tax : The issue involved inability to access documents leading to ex parte assessment. The Court granted interim relief by reducing the ...
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 ...
Where Service tax is not charged separately on pretext that services are not taxable, consideration so received has to regarded as cum-tax value and in event of demand, Service tax must be worked out accordingly- Commissioner of Service Tax, Mumbai-I Vs. Bluechip Corporate Investment Centre Ltd.
Additional amount received as reimbursement towards third party inspection charges undertaken at the instance of the buyer is not includable in the assessable value- Central Cables Ltd. Vs. Commissioner of Central Excise, Mumbai [2015 (12) TMI 256 – CESTAT MUMBAI]
Krishan Kumar (the Petitioner) is at present non-working director of Spectec Building Products Pvt. Ltd. (the Company). The Department has alleged that the Company was indulging in clandestine removal and undervaluation of goods manufactured by it and thereby
Sahajanand Technologies Pvt. Ltd (the Respondent) being a 100% EOU made DTA sales by supplying goods to the EPCG licence holder, DTA sales. In terms of the Section 3 of Excise Act, such sales were liable for the payment of Excise duty equal to the amount of Customs duty leviable in terms of Section 12 of the Custom Act
Sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after June 30, 2013 is proper – A right given under an Exemption Notification cannot be taken away by issue of the Departmental Circulars- Commissioner of Customs, Ahmedabad Vs. M.B. Enterprise [2015 (12) TMI 578 – CESTAT Ahmedabad]
The Department is not allowed to raise new grounds of appeal before the Tribunal, which were not raised before the Commissioner (Appeals)-CC (Sea-Imp.), Chennai Vs. Kwang Sung Brake India Pvt. Ltd. [2015 (12) TMI 585 – CESTAT Chennai]
Where assessee was engaged in development and sale of software etc., activities of Business Consultancy services and Software Implementation services, which have been subject to Service tax, cannot be considered as ‘sale
Transaction would be Inter-state sales where movement of goods is from one State to another in terms of purchase order, even if goods are supplied to common godown of buyer and seller- State of Tamil Nadu Vs. Annamalaiar Mills Ltd. [(2015) 63 taxmann.com 234 (Madras)]
Where assessee was allowed partial exemption from CST in terms of Exemption Notification, reopening of assessments on plea that full CST was collected from customers is not justified- J.K. Tyre & Industries Ltd. Vs. State of Rajasthan [(2015) 63 taxmann.com 233 (Rajasthan)]
It came to the notice of the Central Board of Excise and Customs (CBEC or the Board) that certain field formations are taking a view that Service tax is payable on services received by the apparel exporters from third party undertaking job work on the premise that the services received by apparel exporters is of manpower supply service, which neither falls under the Negative list nor is specifically exempt. However, trade is of the view that the such services are of job work involving a process amounting to manufacture or production of goods, and thus would fall under the Negative list of services given under Section 66D(f) of the Finance Act, 1994 (the Finance Act) and hence would not attract Service tax.
