Service Tax : Despite doing away with the service-specific descriptions, there will be some descriptions where some differential treatment will ...
Income Tax : The Parliament has passed the the Competition (Amendment) Bill, 2009 which is to replace the Competition (Amendment) Ordinance, 20...
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...
Income Tax : After a lull, the contentious provisions regarding mergers and acquisitions (M&A’s) of the amended Competition Act is back on th...
Excise Duty : The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been sh...
Service Tax : CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard...
Corporate Law : NCLAT rules that appeals under Section 61 of IBC are invalid after corporate debtor dissolution. Explore the judgment on corporate...
Corporate Law : NCLAT Chennai held that after finalization of process of e-auction sale of Corporate Debtor, it cannot be permitted to consider Sc...
Company Law : NCLT Kolkata held that unsuccessful resolution applicant has no locus to assail resolution plan once the resolution plan has been ...
Service Tax : Notification No. 43/2009-Service Tax Whereas the Central Government is satisfied that a practice was generally prevalent regarding...
Service Tax : Notification No. 33/2009 - Service Tax Central Government hereby exempts the taxable service provided to any person in relation to...
Income Tax : That the said Association will submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts...
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.
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.
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’.
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.
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.
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.
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).
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.
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.
CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to business promotion.
