In re Latest Development Advisory Ltd. (GST AAR Rajasthan) In the instant case, we find that the applicant is providing services to the society (RWA) in two parts viz. all services of maintenance (other than supply of water) and supply of water. We further observe that as a general practice across trade and market, the […]
Skipper Limited Vs Union of India (Allahabad High Court) The provision shows that upon seizure of goods and conveyances in transit, the Revenue shall issue a notice specifying the tax and penalty liable to be paid by the assessee and pass an order for payment and tax and penalty in the manner provided under Clause […]
It is argued by the Appellant the supplies under the present case are not being made in the conjunction with each other, as the supply of services i.e. erection, commissioning, installation, testing etc. are undertaken only after the supply of the goods, i.e. UPS systems and other accessories, have been effected to the recipient of the goods
ITATheld that the ad hoc determination of ALP de-hors Section 92C of the Act cannot be sustained, rendering the entire transfer pricing adjustment unsustainable in law.
Service Tax – Irrespective of the person who maintains canteen in a factory, exemption as per Entry 19A of 25/2012-ST is available to such person – Benefit cannot be whittled down by restricting it to factory owner alone: CESTAT
Explore Ankit Bhutani vs. Union of India case. The writ petitioner seeks relief in the tax inquiry against summonses, but the court dismisses the petition due to non-cooperation.
Perfect Turners Vs Union of India (Rajasthan High Court) In this case on the issue of Interest Payment under Section 50 of Central Goods and Services Tax Act, 2017 that whether it should be on Gross GST Liability or on Net GST Liability in the case of delayed Submission of form GSTR-3B, High Court has […]
The purpose of compounding of offences against payment of compounding amount is to prevent litigation and encourage early settlement of dispute. In the guidelines issued vide Circular No. 15/10/2009 no prohibition has been imposed against deciding the application for compounding
The appellant filed a Bill-of-Entry No. 6280158 dated 07.05.2018 for the clearance of ‘Closed Circuit Television (CCTV) Cameras’ and since the goods were of Korean origin, the appellant, under the self-assessment scheme, assessed the same at ‘Nil’ rate of Basic Customs Duty (BCD) in terms of Notification No. 152/2009-Cus. (Sl. No. 833) dated 31. 12.2009
In the given case, the writ applicant claims to be an agriculturist. It is his case that he owns a godown bearing No.14, situated at the Marketing Yard at Gondal, District: Rajkot.
