Jaipur Smart City Limited is Governmental Authority u/s 2(16) of IGST Act: AAAR [Read Order]
The issue to be decided was whether the applicant sought advance ruling as to whether the service recipient viz. M/s Jaipur Smart City Limited a...
![Payment Received or Paid to Foreign parties from Abroad are subject to Tax unless those are brought under specific exception: CESTAT Upholds Service Tax Demand under Conference and meeting Sundry expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Payment-Received-Paid-to-Foreign-parties-subject-to-Tax-specific-exception-CESTAT-Service-Tax-Demand-Conference-meeting-Sundry-expenses-TAXSCAN.jpg "Payment Received or Paid to Foreign parties from Abroad are subject to Tax unless those are brought under specific exception: CESTAT Upholds Service Tax Demand under Conference and meeting Sundry expenses [Read Order]")
Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]
The Goods and Services Tax (GST) Authority for Advance Ruling (AAR), Gujarat has held that a recipient of services is not eligible to claim Input Tax Credit (ITC) on the GST paid for the transfer of...
![Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recipient-of-Service-Not-Eligible-for-ITC-GST-Paid-for-Transfer-Rights-of-Leasehold-Land-Services-Constitute-Construction-Immovable-Property-AAR-TAXSCAN.jpg "Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]")
AAAR Rejects GST Appeal of Uttarpradesh Metro Rail Corporation on ground of Lack of Locus Standi [Read Order]
The Appellate Authority for Advance Ruling (AAAR) in Uttar Pradesh rejected the Goods and Service Tax Appeal filed by the Uttar Pradesh Metro Rail Corporation on the grounds of lack of locus...
ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]
The Amritsar Bench of Income Tax Appellate Tribunal (ITAT) has set aside the application under Section 69 read with Section 115BBE of the Income Tax Act 1961 directing the Assessing Officer (AO) to...
![ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-AO-Building-Expenditure-Surrendered-Income-Survey-Business-Income-TAXSCAN.jpg "ITAT directs AO to treat Building Expenditure part of Surrendered Income already disclosed during Survey as Business Income, sets aside application of S. 69 r.w.s 115BBE [Read Order]")
Cenvat Credit allowable on Material used for Construction of Building or Fabrication of Equipment used for Output Taxable Service [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that cenvat credit is allowable on the material used for construction of building or fabrication of...
![Cenvat Credit allowable on Material used for Construction of Building or Fabrication of Equipment used for Output Taxable Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-Material-used-for-Construction-of-Building-Material-used-Construction-of-Building-Fabrication-of-Equipment-Output-Taxable-Service-taxscan.jpeg "Cenvat Credit allowable on Material used for Construction of Building or Fabrication of Equipment used for Output Taxable Service [Read Order]")