Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.
CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.
Durga Trading Company case vs. The Additional Director General sees the Delhi High Court address a 14-year delay in adjudicating a Show Cause Notice.
Explore the case of Snapdeal Ltd. vs. ACIT, involving a dispute over the tax treatment of business promotion expenses. Detailed analysis of ITAT Delhi’s decision provided.
Analysis of the case DCIT vs. KCJ Buildtech Pvt. Ltd. (ITAT Delhi) reveals jurisdictional errors due to the company’s strike off from ROC records.
Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Get insights into the implications for taxpayers.
HC noted oversight in considering documents like GSTR 9C reconciliation statement and deemed it necessary to provide petitioner with an opportunity to contest tax demand.
In Winndsor Cotton Mills (P) Ltd. vs Assistant Commissioner (ST), Madras HC nullifies GST DRC-07 order for not considering petitioner’s replies, directing a fresh review.
Madras High Court sets aside GST demand order due to lack of reasonable hearing opportunity. Orient Electricals case detailed analysis.
CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.