Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
Criminal charges for late self-Assessment tax payment to persist despite Vivad Se Vishwas Scheme approval: Supreme Court [Read Judgement]
“We are not inclined to interfere with the impugned judgment as the criminal prosecution relates to delayed payment of self assessment tax and the...
![Service Tax on Renting of Immovable Property for Commercial Purposes: Supreme Court stays operation of Delhi HC order against HDFC Bank, issues Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Service-Tax-Renting-Immovable-Property-Commercial-Purposes-Supreme-Court-Delhi-HC-HDFC-Bank-TAXSCAN.jpg "Service Tax on Renting of Immovable Property for Commercial Purposes: Supreme Court stays operation of Delhi HC order against HDFC Bank, issues Notice [Read Order]")
![No GST applicable on School Bus Services for Students and Staff: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-GST-applicable-School-Bus-Services-Students-Staff-AAR-taxscan.jpg "No GST applicable on School Bus Services for Students and Staff: AAR [Read Order]")
GST Update: GSTN issues Advisory activating Geocoding functionality for “Additional Place of Business” Address across all States and Union Territories
The Goods and Services Tax Network (GSTN) has issued an advisory, activating the Geocoding Functionality for “Additional Place of Business” Address across all the States and Union Territories for...
![CBDT extends deadlines for filing of Form 10B/10BB and Form ITR-7 for AY 2023-24 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/09/CBDT-extends-deadlines-filing-Form-Form-ITR-7-AY-2023-24-TAXSCAN.jpg "CBDT extends deadlines for filing of Form 10B/10BB and Form ITR-7 for AY 2023-24 [Read Circular]")
Supreme Court seeks response from NCLAT, CESTAT, ITATs and High Courts on alleged Disbandment of Virtual Hearing Facilities [Read Judgement]
A Division Bench of the Supreme Court has sought response from the National Company Law Appellate Tribunals (NCLAT), Customs and Service Tax Appellate Tribunal (CESTAT), Income Tax Appellate...
![Supreme Court seeks response from NCLAT, CESTAT, ITATs and High Courts on alleged Disbandment of Virtual Hearing Facilities [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/09/Supreme-Court-seeks-response-from-NCLAT-CESTAT-ITATs-High-Courts-on-Disbandment-of-Virtual-Hearing-Facilities-TAXSCAN.jpg "Supreme Court seeks response from NCLAT, CESTAT, ITATs and High Courts on alleged Disbandment of Virtual Hearing Facilities [Read Judgement]")
No GST leviable on Employees Portion of Canteen Charges Collected and Paid to CSP: AAR [Read Order]
The Gujarat Authority for Advance Rulings (AAR) recently ruled that, GST, at the hands of the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is...
![No GST leviable on Employees Portion of Canteen Charges Collected and Paid to CSP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-GST-Employees-Portion-Canteen-Charges-Paid-CSP-AAR-TAXSCAN.jpg "No GST leviable on Employees Portion of Canteen Charges Collected and Paid to CSP: AAR [Read Order]")
GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]
The Gujarat Bench of the Authority for Advance Rulings (AAR) recently ruled that, GST, at the hands of the applicant, is leviable on the amount representing the contractual worker portion of canteen...
![GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-leviable-GST-Canteen-Charges-Contractual-Employees-CSP-paid-to-CSP-AAR-Authority-for-Advance-Rulings-taxscan-.jpg "GST leviable on Portion of Canteen Charges from Contractual Employees Collected and paid to CSP: AAR [Read Order]")
ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]
The Gujarat Bench of the Authority for Advance Rulings (AAR) recently ruled that, “Input Tax Credit (ITC) will be available to the applicant on GST charged by the CSP in respect of canteen facility...
![ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITC-GST-Canteen-Service-Employees-Cost-Borne-Applicant-AAR-TAXSCAN.jpg "ITC available on GST Charged by Canteen Service Provider to Employees to the extent of Cost Borne by Applicant: AAR [Read Order]")