Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...
Goods and Services Tax : Bombay HC ruled that GST refund deficiencies must be communicated via Form GST RFD-03. Failure to issue it led to the refund appli...
Goods and Services Tax : Supreme Court upholds arrest powers under GST and Customs Acts, ensuring procedural safeguards to prevent misuse. Learn about the ...
Income Tax : Learn key updates in the New Income Tax Bill, 2025, effective April 2026. Covers tax year, compliance, deductions, international t...
Custom Duty : The Union Budget 2025 introduces changes in Customs duties, excise, and tax rates, focusing on tariff rationalization, support for...
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 High Court rules writ petitions cannot challenge tax intimations issued under Section 73(5) of CGST Act before a show ca...
Goods and Services Tax : Madras High Court rules IGST refund cannot be denied for exports qualifying as zero-rated supply, even when higher duty drawback r...
Goods and Services Tax : Delhi High Court rules that GST law does not prohibit fresh registration after cancellation. Assessee granted liberty to reapply u...
Goods and Services Tax : Andhra Pradesh High Court ruled that GST orders issued without a DIN are invalid, citing CBIC Circular and Supreme Court precedent...
Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...
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 ...
M/S. Bhagwati Security Services (Regd.), the Petitioner was providing security services under the service Agreement to BSNL. The Company deposited service tax to the Department on the basis of demand raised by the authorities. Thereafter, the Company applied for reimbursement of service tax from BSNL, which was denied on the ground that the same was not provided in the Agreement. The Company filed petition in the High Court.
The respondent assessees are the manufacturer of motor cars, i.e. Fiat Uno model cars. The assessees had filed several price declarations in terms of Rule 173C of the Central Excise Rules, 1944 declaring wholesale price of their cars for sale through whole sale depots during the period commencing from 27.05.1996 to 04.03.2001.
Pursuant to the power conferred by Section 107 of the Delhi Value Added Tax Act, 2004 (“the Act”or “DVAT”), the Lt. Governor of National Capital Territory of Delhi, in the interest of general public provides for the Delhi Tax Compliance Achievement Scheme, 2013 (“the Scheme”), subject to fulfilling the eligibility conditions and compliance procedures as […]
Service tax on ‘club or association service’ which covers RWA, was introduced with effect from June 16, 2005 vide Section 65(105)(zzze) read with section 65(25a) [(25a) was later renumbered as (25aa)] of the Finance Act, 1994.
CBDT has examined the matter afresh and clarified vide Circular No. 1/2014 dated 13-1-2014 (Produced Below) -“TDS under Chapter XVII-B of the Income-tax Act, 1961 on service tax component comprised of payments made to residents” that wherever in terms of the agreement/contract
Whether an existing unit in Jammu & Kashmir, which has availed of excise duty exemption under Notification No.56/2002-CE (location specific exemption to all goods other than the exclusion list) & No.57/2002-CE (non-location specific exemption to specified industries other than the exclusion list)
Issue: The earlier practice of endorsement of Bill of Entry by customs officer to an importer has since been dispensed with. This has led to ambiguity as to the mechanism by which CENVAT credit would be available to a subsequent manufacturer receiving the imported goods.
The Central Board of Excise & Customs (the Board) has issued Circular No. 44/2013-Customs dated December 30, 2013 (the Circular) to provide clarification on whether the benefit of exemption of Special Additional Duty (SAD) would be available when goods are cleared from Special Economic Zone/ Free Trade Warehousing Zone (SEZ/FTWZ) to a Domestic Tariff Area unit (DTA) for self-consumption i.e. in the nature of stock transfer from SEZ/FTWZ.
The countdown for Service Tax Voluntary Compliance Encouragement Scheme, 2013 (“VCES” or “the Scheme”) has begun and the last date is December 31, 2013. The Government has made a fair and generous offer, a one-time offer that is not likely to come your way for at least a couple of decades. Important highlights of VCES: […]
Whether the Order passed by Revenue under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) is appealable? The High Court has held that the Order passed under the Scheme is appealable. It was held that VCES is part and parcel of Finance Act, 1994 by virtue of amendment made by the Finance Bill, 2013
