CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.

Tribunal Roundup April 2024
Legal RoundUpTribunals/Regulatory Bodies/Commissions Monthly Roundup

The State Commission absolved Flipkart from any liability as it was merely facilitating the sale through its portal. However, it was noted that Flipkart should have displayed a strict attitude vis-à-vis breach of terms regarding sale of counterfeit products on its site.

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“The services like wireline logging, perforation and other wireline related services involving mechanical jobs which were undertaken by appellant at the time of drilling an oil well are integrally connected with the mining of oil or gas and have a direct nexus with the drilling of a well.”

Delhi High Court
Case BriefsHigh Courts

Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for non-compliance.

Valuation under Tax
Experts CornerLakshmikumaran & Sridharan

by Asish Philip Abraham* and Apeksha Bansal**
Cite as: 2024 SCC OnLine Blog Exp 21

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“With coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.”

delhi high court
Case BriefsHigh Courts

The present case reflects a tormenting situation where the opulent class is putting in blood, sweat and tears to reap the benefits of EWS reservation at the expense of the economically marginalized candidates. A calculated attempt at subverting the cherished constitutional vision of education for all is under scrutiny in this case.

works contract service
Case BriefsSupreme Court

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

input tax credit
Op EdsOP. ED.

by Urja Joshi† and Amisha Upadhyay††

jurisdictional issues
Op EdsOP. ED.

by Suvendu Kumar Pati†

classification of LCD panels
Case BriefsSupreme Court

“It is necessary to refer to ‘general rules of interpretation’ of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.

Legal RoundUpTribunals/Regulatory Bodies/Commissions Monthly Roundup

APPELLATE TRIBUNAL FOR ELECTRICITY (ATE) Bureau of Energy Efficiency takes suo motu verification test on a sample refrigerator of Whirlpool India and

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.

Legal RoundUpTribunals/Regulatory Bodies/Commissions Monthly Roundup

While we brace ourselves for 2023, we switch on our anamnesis mode and note down the significant decisions covered in the entire year of 2022 by Tribunals, Regulatory Bodies and Commissions

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“When series of decisions of Constitutional Courts are available then the Principle of Judicial discipline cast a duty on me to follow those and nothing else”, observed the Tribunal.

Legal RoundUpTribunals/Regulatory Bodies/Commissions Monthly Roundup

Presenting to you tour d’horizon of all the significant decisions covered in the month of December 2022 of the Tribunals, Commissions and Regulatory Bodies.

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR

Legal RoundUpTribunals/Regulatory Bodies/Commissions Monthly Roundup

Mehul Choksi banned from SEBI for 10 years; SC acted in violation of the provisions of Constitution: CIC; No prohibition on advocate to represent different company in separate proceedings filed under Section 7 IBC; Interim directions to Gurugram Municipal Corporation vis-a-vis banned foreign dog breeds and increased cases of pet and stray dog menace; and more