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section 66

Latest Articles


Rules of Interpretation of Services in Service Tax

Service Tax : Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will ...

April 17, 2014 11464 Views 0 comment Print


Latest News


Competition (Amendment) Bill, 2009 got the Approval of parliament

Income Tax : The Parliament has passed the the Competition (Amendment) Bill, 2009 which is to replace the Competition (Amendment) Ordinance, 20...

December 17, 2009 2919 Views 0 comment Print

Government may wind up MRTP Commission before 2011

Income Tax : The government is likely to seek the Cabinet’s approval on amending the Competition Act 2002 to facilitate the winding up of the...

December 4, 2009 2028 Views 0 comment Print

Government planning to discuss M&A clauses with Competition Commission of India (CCI)

Income Tax : After a lull, the contentious provisions regarding mergers and acquisitions (M&A’s) of the amended Competition Act is back on th...

November 28, 2009 976 Views 0 comment Print


Latest Judiciary


Cost of fuel borne by service recipient could not be subjected to GST for GTA service

Goods and Services Tax : Cost of fuel borne by service recipient and this cost of this fuel could not be subjected to charge of GST by adding the value of ...

October 22, 2024 663 Views 0 comment Print

Addition not sustained as reason for collection of demonetized notes after 8.11.2016 explained: ITAT Pune

Income Tax : Aggrieved, the assessee challenged the matter in appeal before the Ld. CIT(A). However, the same was dismissed. Being aggrieved, t...

September 27, 2024 906 Views 0 comment Print

Sale of lottery tickets doesn’t involve any service hence not leviable to service tax

Service Tax : Supreme Court held that the sale of lottery tickets by the State is a privileged activity by itself and not rendering of a service...

September 5, 2024 240 Views 0 comment Print

Stock Exchange NOC Not Required for Revival Schemes of Liquidating Companies

Company Law : NCLAT New Delhi held that prior NOC from stock exchanges under Regulation 37(1)(2) the SEBI (Listing Obligation and Disclosure Req...

August 28, 2024 252 Views 0 comment Print

Entertainment Tax Act Lacks Mechanism for Assessing & Collecting Tax on Sponsorships: Delhi HC

Corporate Law : Delhi High Court held that the Entertainment Tax Act does not contain a mechanism for assessing and collecting tax on sponsorships...

August 27, 2024 180 Views 0 comment Print


Latest Notifications


Circular Regarding levy of service tax on‘business auxiliary service’

Service Tax : Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding...

December 5, 2009 2358 Views 0 comment Print

Notification on Exempt Services in relation to transport of goods by rail

Service Tax : Notification No. 33/2009 - Service Tax Central Government hereby exempts the taxable service provided to any person in relation to...

September 1, 2009 1067 Views 0 comment Print

Notification No. S.O.2394-Income Tax, Dated: 14.02.1989

Income Tax : That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts...

February 14, 1989 1020 Views 0 comment Print


Latest Posts in section 66

Cost of fuel borne by service recipient could not be subjected to GST for GTA service

October 22, 2024 663 Views 0 comment Print

Cost of fuel borne by service recipient and this cost of this fuel could not be subjected to charge of GST by adding the value of free diesel in the transaction value of GTA service done by assessee.

Addition not sustained as reason for collection of demonetized notes after 8.11.2016 explained: ITAT Pune

September 27, 2024 906 Views 0 comment Print

Aggrieved, the assessee challenged the matter in appeal before the Ld. CIT(A). However, the same was dismissed. Being aggrieved, the present appeal is filed.

Sale of lottery tickets doesn’t involve any service hence not leviable to service tax

September 5, 2024 240 Views 0 comment Print

Supreme Court held that the sale of lottery tickets by the State is a privileged activity by itself and not rendering of a service for which the assessees are rendering promotion or marketing service. Hence, service tax not leviable under ‘Business Auxiliary Services’.

Stock Exchange NOC Not Required for Revival Schemes of Liquidating Companies

August 28, 2024 252 Views 0 comment Print

NCLAT New Delhi held that prior NOC from stock exchanges under Regulation 37(1)(2) the SEBI (Listing Obligation and Disclosure Requirements), Regulations, 2015 [LODR] is not required for schemes for revival of companies undergoing liquidation under the Code.

Entertainment Tax Act Lacks Mechanism for Assessing & Collecting Tax on Sponsorships: Delhi HC

August 27, 2024 180 Views 0 comment Print

Delhi High Court held that the Entertainment Tax Act does not contain a mechanism for assessing and collecting tax on sponsorships. The imposition of a tax on sponsorship under the Entertainment Tax Act must fail in the absence of a specific charging provision.

Avoidance application timelines under IBC Regulation 35A is not mandatory: Delhi HC

August 17, 2024 1362 Views 0 comment Print

Delhi High Court held that timelines under Regulation 35A of the CIRP Regulations, 2016 for filing avoidance application are directory and not mandatory in nature.

Corporate Debtor not liable for offences prior to commencement of CIRP: NCLT Mumbai

August 8, 2024 165 Views 0 comment Print

NCLT Mumbai held that as per section 32A of the Insolvency Bankruptcy Code, 2016, the Corporate Debtor shall not be held liable for offences prior to the commencement of Corporate Insolvency Resolution Process (CIRP).

Appeal u/s. 377 of Cr.P.C. against inadequate sentence to be filed in Sessions Court: Karnataka HC

August 8, 2024 138 Views 0 comment Print

Karnataka High Court held that department appeal under section 377 of Cr.P.C. against sentence on the ground of its inadequate dismissed as filing of an appeal lies in the Court of Sessions instead of High Court.

Co-owners treatable as independent service provider for threshold exemption under service tax: CESTAT Ahmedabad

July 24, 2024 255 Views 0 comment Print

CESTAT Ahmedabad held that co-owners are to be treated as independent service provider for calculating threshold limit of exemption under Notification Nos. 6/2005-ST dated 01.03.2005 and No. 8/2008-ST dated 01.03.2008.

No Service Tax on Convenience fee & cancellation charges for services to Airlines under BAS

July 4, 2024 327 Views 0 comment Print

CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.

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