K. V. Hari Babu

CST -Assessment orders u/s. 6A(1) 6A(2) & 6A(3) – Appellate Forum to be approached

Goods and Services Tax - There is confusion in the minds of dealers/assessees as to the appellate forum to be approached in case of assessment orders passed under Sections 6A(1), 6A(2) and 6A(3) of the Central Sales Tax Act, 1956 ...

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Important changes in the Service Tax & CENVAT by Union Budget 2012-13

Goods and Services Tax - Increase in rate of Service Tax from 10% to 12%: 1.1. Rate of service tax is increased from 10% to 12%. Increase in rate of service tax is effective from 01.04.2012. 1.2. The present rate of 10% is governed by Notification No.8/2009-ST Dt.24.02.2009 which exempts all taxable services from levy of service tax under Section 66 of the Finan...

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Need for amendments to CST Rules relating to submission of ‘C’/’F’ Forms

Goods and Services Tax - Section 6-A of the Central Sales Tax Act, 1956 contains the provisions relating to transfer of goods otherwise than by way of sale. The dealer effecting the transfer of goods to any other place of his business or agent or principal is required to prove the transaction as transfer of goods otherwise than by way of sale by providing the dec...

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Telecom Infra Service Providers are eligible to procure goods against Form ‘C’

M/s Indus Towers Limited, Vs The Commercial Tax Officer (Andhra Pradesh High Court) - Telecom Infrastructure Service Providers – Entitled to procure goods against ‘C’ Forms at concessional rate of CST @2% - Goods purchased are used in the telecommunication network and therefore covered by Section (1) and 8(3)(b) of the CST Act – Petitions allowed - Penalties levied on the app...

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Tower sharing not liable for VAT – Karnataka HC

M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes (Karnataka High Court) WN No. 3403-3439/2011 - Division Bench of the Karnataka High Court held that tower sharing by Telecom Infrastructure companies with telecom service providers is not liable for levy of VAT, as there is no transfer of right to use. M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes ...

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Recent Posts in "K. V. Hari Babu"

CST -Assessment orders u/s. 6A(1) 6A(2) & 6A(3) – Appellate Forum to be approached

There is confusion in the minds of dealers/assessees as to the appellate forum to be approached in case of assessment orders passed under Sections 6A(1), 6A(2) and 6A(3) of the Central Sales Tax Act, 1956 ...

Read More

Telecom Infra Service Providers are eligible to procure goods against Form ‘C’

M/s Indus Towers Limited, Vs The Commercial Tax Officer (Andhra Pradesh High Court)

Telecom Infrastructure Service Providers – Entitled to procure goods against ‘C’ Forms at concessional rate of CST @2% - Goods purchased are used in the telecommunication network and therefore covered by Section (1) and 8(3)(b) of the CST Act – Petitions allowed - Penalties levied on the appellants set aside. ...

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Tower sharing not liable for VAT – Karnataka HC

M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes (Karnataka High Court) WN No. 3403-3439/2011

Division Bench of the Karnataka High Court held that tower sharing by Telecom Infrastructure companies with telecom service providers is not liable for levy of VAT, as there is no transfer of right to use. M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes ...

Read More

Important changes in the Service Tax & CENVAT by Union Budget 2012-13

Increase in rate of Service Tax from 10% to 12%: 1.1. Rate of service tax is increased from 10% to 12%. Increase in rate of service tax is effective from 01.04.2012. 1.2. The present rate of 10% is governed by Notification No.8/2009-ST Dt.24.02.2009 which exempts all taxable services from levy of service tax under Section 66 of the Finan...

Read More

Need for amendments to CST Rules relating to submission of ‘C’/’F’ Forms

Section 6-A of the Central Sales Tax Act, 1956 contains the provisions relating to transfer of goods otherwise than by way of sale. The dealer effecting the transfer of goods to any other place of his business or agent or principal is required to prove the transaction as transfer of goods otherwise than by way of sale by providing the dec...

Read More

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