Tax Archives

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

Kar HC | Whether State can tax consumption of electricity at the rate at which consumer had not purchased electricity? HC analyses in light of instant facts

Karnataka High Court: N. Sanjay Gowda, J., allowed the petition and quashed the demand note. The facts of the case are such

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Denial of credit barred by limitation; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Case Briefs High Courts

Tri HC | Default on the part of a Government department cannot be a reason to prevent an entity from seeking its entitlement; Petition allowed

Tripura High Court: A Division Bench of Akil Kureshi, CJ and S.G. Chattopadhyay J., while allowing the present petition, held, “One department

Case Briefs High Courts

Del HC | ‘Right to access to drinking water cannot be denied merely because the colony is unauthorised’: HC directs Jal Board for supply of potable drinking water

Delhi High Court: Jayant Nath, J., reiterated the consistent position of law that right to access to clean drinking water is a

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals which were filed against the impugned order passed

Experts Corner Tarun Jain (Tax Practitioner)

Role of Equitable Doctrines in Fiscal Laws

by Tarun Jain†

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member)

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.V. Subba Rao (Technical Member) and P. Dinesha (Judicial Member) allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]

West Bengal Authority for Advance Ruling, Goods and Services Tax: The Bench of Susmita Bhattacharya (Joint Commissioner, CGST & CX) and Parthasarathi Dey

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Refund claim was to be given directly to the service recipient; Tribunal allows appeal holding that the refund claim was not hit by barred of unjust enrichment

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal against the order of dismissal by the

Advance Rulings Case Briefs

HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers

Himachal Pradesh, Authority for Advance Rulings: The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of Anil Chaudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an

Case Briefs High Courts

Utt HC | Supply of cement, steel and bricks etc. to the contractors by Government Department, for which cost is deducted from bills of contractors amounts to sale, thus taxable, Court allows revision petition

Uttaranchal High Court: A Division Judge Bench of K.M. Joseph and Sharad Kumar Sharma, JJ., had allowed a revision which was filed

Op Eds OP. ED.

Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents

Kerala High Court: A.K. Jayasankaran Nambiar, J. allowed the writ petition and quashed the series of detention notices issued against the petitioner.

SCC Times

Tax

MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report

Kar HC | Whether State can tax consumption of electricity at the rate at which consumer had not purchased electricity? HC analyses in light of instant facts

CESTAT | Demand of reversal Cenvat Credit, Interest, and Imposition of penalty set aside; Tribunal allows appeal in matter of Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule 2001

CESTAT | Denial of credit barred by limitation; Tribunal allows appeal

Tri HC | Default on the part of a Government department cannot be a reason to prevent an entity from seeking its entitlement; Petition allowed

Del HC | ‘Right to access to drinking water cannot be denied merely because the colony is unauthorised’: HC directs Jal Board for supply of potable drinking water

CESTAT | It is incumbent on the original authority not to adjudicate the protective notices and wait till the decision of the Revisionary Authority; Tribunal allows appeal

Role of Equitable Doctrines in Fiscal Laws

CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains

CESTAT | Cenvat Credit including Education Cess and SHE cess taken on R&D services entitled to be distributed; Tribunal allows appeal

WB AAR | Whether composite supply of crushed food grains to State Government shall be exempted from GST? Ambit of GST in regard to Govt. functions for public welfare [Explained]

CESTAT | Refund claim was to be given directly to the service recipient; Tribunal allows appeal holding that the refund claim was not hit by barred of unjust enrichment

HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers

CESTAT | All the services in question are eligible input services for rendering of output services; Tribunal allows appeal entitling appellant to input service credit

Utt HC | Supply of cement, steel and bricks etc. to the contractors by Government Department, for which cost is deducted from bills of contractors amounts to sale, thus taxable, Court allows revision petition

Concept, Utility and Working of Information Utilities under the Insolvency & Bankruptcy Code, 2016

Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines

CESTAT | Service Tax Penalty of Rs 1,03,83,141 set aside completely; Tribunal allowed appeal

Interest on delayed payment of GST: CBIC

Ker HC | Power of detention under S. 129, GST Act to be exercised only on contravention of statute, not simply because tax payment details absent in relevant documents