![Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-High-Court-judgment-on-GST-rules-Constitutional-validity-of-GST-regulations-Legal-implications-of-Kerala-HC-ruling-on-GST-Kerala-high-court-Taxscan.jpg "Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]")
Section 16(2)(c) of GST Act and Rule 36(4) of CGST Rules Constitutionally Valid: Kerala HC [Read Order]
In a significant development, the High Court of Kerala at Ernakulam has dismissed two writ appeals challenging the constitutional validity of certain...
![Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Jharkhand-HC-jharkhand-high-court-Criminal-Proceedings-GST-Summons-gst-CGST-Act-taxscan.jpg "Jharkhand HC quashes Criminal Proceedings for Non-compliance with GST Summons u/s 70 of CGST Act [Read Order]")
![Value of Nuts, Bolts, etc., not Includible in Assessable Value of Transmission Line Towers Manufactured: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Value-of-Nuts-Bolts-Nuts-Assessable-Value-Transmission-Line-Towers-Transmission-Line-Towers-Manufactured-CESTAT-Value-of-Bolts-Taxscan.jpg "Value of Nuts, Bolts, etc., not Includible in Assessable Value of Transmission Line Towers Manufactured: CESTAT [Read Order]")
![Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/08/Service-Tax-Sale-of-Software-in-CD-Form-VAT-Supreme-Court-taxscan.jpeg "Service Tax cannot be levied on Sale of Software in CD Form as VAT is already Charged: Supreme Court [Read Judgment]")
![No Service Tax on Company for Payment of Rent to Director If the Premise is not used for Commercial Purpose: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Service-Tax-Company-Payment-Rent-Director-Premise-Commercial-Purpose-CESTAT-Taxscan.jpeg "No Service Tax on Company for Payment of Rent to Director If the Premise is not used for Commercial Purpose: CESTAT [Read Order]")
Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]
A two-judge bench of the Supreme Court comprising Justice M R Shah and Justice Sanjiv Khanna has held that a “firm” and a” company” can be said to be a “consulting engineer” as defined under the...
![Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/07/Consulting-Engineer-Services-Service-Tax-Net-Amendment-Supreme-Court-taxscan.jpeg "Companies rendering Consulting Engineer Services under Service Tax Net before 2005 Amendment: Supreme Court [Read Judgment]")
No Service Tax on Indian Bank acting as Mediator between Indian Exporter and Foreign Banker representing Foreign Importer: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that service tax cannot be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between...
![No Service Tax on Indian Bank acting as Mediator between Indian Exporter and Foreign Banker representing Foreign Importer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/State-Bank-of-Bikaner.jpeg "No Service Tax on Indian Bank acting as Mediator between Indian Exporter and Foreign Banker representing Foreign Importer: CESTAT [Read Order]")
![Bombay HC allows dept to conduct Service Tax Audit post implementation of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Service-Tax-Audit-GST-Taxscan.jpg "Bombay HC allows dept to conduct Service Tax Audit post implementation of GST [Read Order]")
Department unable to reconcile their own Accounts: Madras HC slams Service Tax dept for passing an Order in Arbitrary and Cryptic Manner
Justice T.S Sivagnanam of Madras High Court has slammed Service Tax department for passing an assessment order in most arbitrary and cryptic manner. The petitioner has challenged the...
Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]
A single Judge bench of the Kerala High Court has held that the Contract Carriages which are used for the purpose of tour are liable to pay Service Tax under the provisions of the Finance Act, 1994. ...
![Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Contract Carriages used for Tour are within the Service Tax net under the head ‘Tour operator’: Kerala HC [Read Judgment]")