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Sections 65(64), 65(105)(zzg), 73(1) of Finance Act, 1994 - This appeal is directed against the Order-in-Original No. NSK/CGST-ST/COM/03/2021 dated 5-10-2020 (for short, referred to as "the impugned order"),…

It is no longer res integra that a Circular issued by CBIC, here under Section 133 (1) of the Scheme would bind the Revenue Authorities insofar as it is beneficial to the assessee/declarant. In UCO BANK,…

Appellant are required to erect poles and for this purpose, dig pits, prepare concrete base as per specifications and install the poles. The appellant was not required to supply the poles but it was required…

If the cargo space is sold by the airlines to the appellant, and by the appellant to the exporter, there is no privity of contract between the airlines and the exporter. The appellant gets the cargo space…

The definition of ‘input service’ prior to 1.4.2011 had wide ambit as it included the words “activities relating to business”. Further, in case of output services provider as per first limb of definition…

The Commissioner did not accept the contention of the appellant that construction of metrological building was for non commercial purposes. The Commissioner found that NPL was engaged in activities like…

The very same issue was considered by the Tribunal in the case of appellant in THE TAMILNADU CRICKET ASSOCIATION VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI, the Tribunal had analyzed the facts of the…

In the case of KARAD NAGAR PARISHAD VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, KOLHAPUR, the Tribunal held that Regulation of slaughter houses is the sovereign function of the Municipal Corporation…

The notification 17/2005 -ST dated 07.06.2005 provided exemption to site formation and clearance, excavation and earthmoving and demolition and such other similar activities in the course of construction…

In the case of M/S LEOTRONICS SCALES PVT. LTD. VERSUS CCE, JALANDHAR (HQ. AT CHANDIGARH) Chandigarh bench has observed that The present roads have been constructed to facilitate the movement of the transport…

The appellant in no way, is promoting or marketing the services provided by the client i.e. MUL. It is also found that the appellant has received the commission from MUL and not from the bank, as alleged…

Appellant have not reached the stipulated event where it can raise invoice pursuant to supply of crude oil/gas to ONGC, during both the periods under dispute. It is found that the value of taxable turnover…

The Greater Hyderabad Municipal Corporation is neither a business entity, ordinarily, in terms of Section 65B (17) of the Finance Act 1994 nor a body corporate in terms of Section 65 (14) of the Finance…

It can be seen that there is no denying of the fact that services were provided by the appellant in the capacity of a subcontractor to a unit located in SEZ area and only argument on the basis of which…

The answer to the above point would be in the Negative. Normally, show cause notice would not give raise to any cause of action to challenge the same, unless it is shown that such show cause notice is…

It is found that the Learned Commissioner in the Adjudication Order have rightly held eligibility to exemption under Notification No. 25/2012–ST which is available evidently under Serial No. 1 and 2 read…

As far as PGSSP is concerned, IIIT does not fall under the definition of educational institution as the said course is not meant for obtaining any qualification or degree recognised by law - this interpretation…

The air cargo agent building is admittedly constructed as an annexee building to the air cargo terminal and the same is necessary for the smooth functioning of the air cargo terminal. It is admitted fact…

In the precedent orders passed by the Co-ordinate Bench (Hyderabad) of this Tribunal, in M/S LEMON TREE HOTEL (CYBER HILLS DEVELOPERS PVT. LTD.) , M/S FLEUR HOTELS PVT. LTD. VERSUS CC, & CE, HYDERABAD-IV…

The facts of the case are similar to the case of SRI CHAITANYA EDUCATIONAL COMMITTEE VERSUS COMMISSIONER OF CUS, CE & ST GUNTUR (VICE-VERSA), wherein for the period 2011-12 to 2014-15, it was held that…

Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt. Ltd ...

Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment ...

Seeks to amend Notification No. 22/2014- SERVICE TAX dated 16th September, 2014 ...

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 ...

Central Government directs that the service tax payable under section 66B of the Finance Act, 1994, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid. ...

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

Union Budget 2018 - Changes in Service Tax. ...

News & Views 
Representation on deficiency in GST Portal functioning
Article - Document Identification Number (DIN) under GST.
Query - GST Exemption Applicable for Services Related to Imported Agricultural Produce, Madras High Court Rules.
Reply to SCN - Excess ITC claimed on post-sales discounts
Query - Eligibility for Input Tax Credit (ITC) in Case of Delayed Invoice Issuance.
Article - Understanding the Implications of Related Person Transactions under GST Law.
Trends and Growth In GST Collection
Query - Applicability of GST on Advance Payments Received for Services Yet to be Rendered.
SCN Reply - Reply to Show Cause Notice for Not Obtaining Registration as a Goods Transport Agency under GST
Query - Important GST Requirements After Crossing Rs. 100 Crore Turnover Threshold.
Query - Rectifying Wrong GST Credit Due to State Mismatch.
Article - Managing Input Tax Credit (ITC) Transitions and Reversals in GST.
SCN Reply - Reply to the Notice for Rejection of Refund Application filed under Section 54(3)(ii) of the CGST Act.
March 2024 GST Revenue Hits ₹1.78 Lakh Crore
Query - GST Applicability on Electricity Charges Reimbursed to a Landlord by a Factory Tenant.
Reply to SCN - Appeal against Reversal of Input Tax Credit due to Retrospective Cancellation of Supplier's Registration.
Article - Navigating GST Refunds for Startups and Businesses Receiving International Payments through Online Gateways.
Query - Can an Exporter Claim Interest on Delayed Refund Due to DGGI Investigation?
Reply to SCN - Waiver of Penalty under Section 126 of the CGST Act
Article - Navigating the Complexities of GST Refund.
HC - Madras HC Clarifies Time-Limit for GST Audit, Commences from Date of Furnishing Records and Documents.

HC - Bombay HC Declares Denial of IGST Refund on Consignment/Exhibition Exports Due to GST Portal Incompatibility as "Illegal.

HC - Tripura HC Clarifies 'Intimation' in Form GST DRC-01A as Pre-Adjudication Notice under GST Act.

HC - Delhi HC Rules Against Retrospective Cancellation of GSTIN Merely for Non-Filing of GST Returns.

HC - Bombay HC Issues Notice on GST Challenge for Co-insurance and Re-insurance.

Bombay High Court: Allegation of Coercion During Search a 'Factual Dispute', Cannot be conclusively ascertained or gone into in the proceedings of a writ petition.

HC - Bombay High Court Issues Notice on Plea Challenging GST Registration Cancellation and Subsequent Demand Order.

HC - Madras High Court Rules on Cross-Empowerment and Jurisdiction in GST Proceedings.

HC - Orissa High Court Stays Recovery Due to Non-Constitution of GSTAT.

HC - Delhi High Court Quashes Assessment Order for Non-Application of Mind by Proper Officer.

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