GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) recently ruled that Goods and Services  Tax (GST) is not payable by an electricity distribution company ( DISCOM ), when the procurement of materials and installation of
ITAT Weekly Round Up
A Round Up of the ITAT Cases Reported at Taxscan Last Week Service of Notice through E-mail despite Opting ‘No’ is Improper: ITAT remands Matter [Read Order] Akshaykumar Lathiya vs I.T.O. CITATION: 2024 TAXSCAN (ITAT) 1202
S. 80IA Claim Disallowance w/o Verification of Nature of Assessee as Developer or Works Contractor by AO: ITAT returns Matter [Read Order]
Recently, the Pune Bench of the Income Tax Appellate Tribunal ( ITAT ) dealt with a significant issue regarding the denial of a deduction claim under Section 80IA(4) of the Income Tax Act, 1961. The
Sub-contractor Challenges Service Tax Demand Citing Main Contractor already made Payment: CESTAT directs Adjudicating Authority to Verify Document [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) remanded the matter to the Adjudicating Authority for verification of documents in a case where a sub-contractor challenged a service
Madras High Court calls GST Registration Cancellation ‘Capital Punishment’ for Traders, orders easier rules and SMS alerts in regional languages [Read Order]
In the recent case,the High Court of Madras called the cancellation of GST registration 'capital punishment' for traders. The court ordered the Goods and Services Tax ( GST ) department to simplify rules and send
Bribery: Know How many GST Officers Arrested till 31st July
One man army that rises against Corruption, a very interesting plot that was used by Shankar in his All time blockbuster movie ‘ Indian ‘ where Kamal Haasan plays the role of an Independent Fighter
CESTAT Weekly Round Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan.in, from August 24, 2024 to August 31, 2024. CESTAT sets aside Service Tax Demand
Complete Case Digest on Pre-Deposits under Customs, Excise, and Service Tax Cases
A pre-deposit is an advance payment required before initiating certain legal or administrative processes. Its primary purpose is to safeguard revenue interests while minimizing the financial burden on taxpayers by requiring only a partial payment—typically
AAR and AAAR Weekly Round Up
This round-up analytically summarises the key stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) reported at Taxscan.in during the
Road and Bridge Construction Contracts with KSTP Taxable at 12% Before July 18, 2022, and 18% Thereafter: AAR [Read Order]
The Kerala Authority for Advance Ruling ( AAR ) has provided much-needed clarity on the Goods and Services Tax ( GST ) rates applicable to road and bridge construction contracts awarded by the Kerala State
Pre-July 2012 Works Contract Services for Non-Commercial Use Liable to Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Principal Bench, New Delhi, has ruled that works contract services provided before July 1, 2012, are liable to service tax, when not used for
GST Applicable only on Supervision Fees when Materials and Installation costs are Borne by Recipient: AAR [Read Order]
The Uttar Pradesh Authority for Advance Rulings ( AAR ) clarified that GST is applicable only on supervision fees when the materials and installation costs are borne by the recipient. The ruling was made in
Complete Case Digest on Pre-deposits under GST and VAT – [Part 1]
A pre-deposit is an advance payment required before proceeding with certain legal or administrative processes. The pre-deposit mainly serves to protect the revenue interest and also to reduce the burden of the taxpayer from paying
Application of 8% Net Profit Rate on Gross Receipts under Contract is valid unless Illegality is Proven: Calcutta HC upholds ITAT’s Order [Read Order]
In a recent case, the Calcutta High Court Upheld the ITAT order which held that the application of a net profit rate of 8% on gross receipts under contract is valid unless illegality is proven.
Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part V]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) reported at Taxscan.in during the first half of 2024.