Tamil Nadu Implements Fresh Life Tax Rates for Vehicles from November 9, 2023
The recent adjustment in life tax rates on vehicles in Tamil Nadu, effective from November 9, 2023, follows the approval of a Bill by the state's...
![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]")
No Addition shall be made towards part of amount received from Construction Activities in Villa based on total Sale Consideration: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Hyderabad bench held that no addition should be made towards part of amount received from the construction activities in Villa based on total sale...
![No Addition shall be made towards part of amount received from Construction Activities in Villa based on total Sale Consideration: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/amount-received-from-Construction-Activities-in-Villa-based-on-total-Sale-Consideration-amount-received-Sale-Consideration-ITAT-directs-Re-adjudication-Construction-Activities-in-Villa-taxscan.jpeg "No Addition shall be made towards part of amount received from Construction Activities in Villa based on total Sale Consideration: ITAT directs Re-adjudication [Read Order]")
Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]
The Madras High Court in a recent decision observed that Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act, thereby upholding the decision of the Customs...
![Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Roasted-Betel-Areca-Nut-Roasted-Nuts-Seeds-Customs-Tariff-Act-Madras-HC-Decision-CAAR-TAXSCAN.jpg "Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]")
Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of raw materials not added to determine service tax liability when the contract simpliciter...
![Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Raw-materials-Service-Tax-contract-service-commercial-industrial-construction-CESTAT-TAXSCAN.jpeg "Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials:Â CESTAT [Read Order]")
Construction of Jetty for ICG as per MoU falls Under 'Work Contract' as per CGST Act: AAR [Read Order]
The Kerala Authority for Advance Ruling(KAAR) construction of a jetty for the Indian Coast Guard (ICG) as per MoU falls under a 'work contract' as per the Central Goods and Service Tax Act, 2017. ...
![Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Construction-Jetty-ICG-MoU-Work-Contract-CGST-AAR-taxscan.jpeg "Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]")