The Institute of Company Secretaries of India (ICSI) on Monday wrote a letter to the Finance Minister, Nirmala Sitharaman requesting the amendment in Goods and Service Tax (GST) due to COVID-19. The letter while emphasizing...
The High Court of Madhya Pradesh held that photography services, which has both the elements of goods and services, is covered under works contract and service tax cannot be levied on the goods component when...
The High Court of Karnataka held that the companies and co-operative societies which are registered under the respective Acts can be said to be constituted under those Acts and the clubs or associations incorporated prior...
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the discount given for non-provision of certain services such as warranty to foreign buyers is not liable under Business Auxiliary Service (BAS) and therefore, no...
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) held that if a tax is paid along with interest before the issuance of show-cause notice, then, in that case, show-cause notice shall not be issued....
The Ministry of Finance has notified Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 yesterday. Key Changes in Indirect Taxes The last date of furnishing of the Central Excise returns due in March,...
The Custom, Excise, Service Tax Appellate Tribunal (CESTAT) held that the amount collected from the clients and paid to the bank on dishonouring of Cheque is covered under reimbursable expenses. In the case of M/s...
A two-judge bench of the Orissa High Court, last week has directed the Government administrative departments to provide instructions for the reimbursement of differential tax amounts arising out of change in tax regime from Value...
The Custom Excise Service Tax Appellate Tribunal (CESTAT) ruled that the ‘construction of complex’ and ‘residential complex’ are the same and demand for service tax can not be fastened. In the case of M/s Prakash...
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) ruled that Service Tax cannot be levied under Construction of Complexes or Residential Complexes of Finance Act on the construction of independent...
In a recent ruling, the Delhi High Court exempted the Indian Medical Association from the Service tax net. While dismissing the appeal filed by the Customs Excise & Service Tax Appellate Tribunal (CESTAT), the Delhi...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Input Tax Credit cannot be denied for clerical errors in invoices. The appellant who is registered under the Software Technology Park of India...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai ruled that activity of purchase and sale of cargo space cannot be taxed under Business Support Services. Business Support Services are provided in relation to...
The Central Excise Service Tax Appellate Tribunal (CESTAT) has quashed service tax for construction of railway siding track works and also penalty imposed is also waived. The grievance of M/s NMC Industries (P) Ltd against...
The Authority for Advance Ruling (AAR) has ruled that the GST not applicable to ‘Mobilization Advance’ received prior to the implementation of Goods and Services Tax (GST). The M/s.Shapoorji Pallonji and Co.Pvt.Ltd is registered under...
The West Bengal Authority for Advance Ruling (AAR) has held that the Public health, sanitation, conservancy, and solid waste management that such service is a function of ‘public health’ entrusted to Municipalities under Article 243W...
The Customs Excise and Service Tax Appellate Tribunal, New Delhi held that banking services are related to the collection of export proceeds and allowed refund claims. The appellant is engaged in manufacture and export and...
The Central, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chandigarh held that the appellant is not liable to pay service tax for membership subscription as a levy of service tax in respect of...
The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that Tyre Bullock Carts without bullocks and driver, provided by the appellant on rent for the purposes relating...
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payment of service tax on reverse charge basis on services rendered...
The Delhi High Court held that the changeability of the activity on facilitating land and other related activities to attract service tax under the head ‘Real Estate Agent’. The respondent is engaged in the business...
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