Turnover Exceeds ₹ 10 Lakhs Limit; CESTAT Dismisses Jal Mahal Resort’s Appeal for Refund of Service Tax
“The term turnover is not restricted to mean turnover of only taxable service.”
exemption
Cases Reported in GSTR| Latest Cases on Goods & Services Tax Reports
Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment and much more.
SKY Lark Education Welfare Society an educational institution; will be exempted from service tax: CESTAT
“SKY Lark Education Welfare Society is imparting education to students of Swami Vivekanand Subharti University, enrolled under the distant learning programme, as per its curriculum and it is duly recognized under the laws of the Uttar Pradesh Government/UGC.”
Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.
Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports
Explore the latest cases reported in SCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.
Delhi High Court grants interim exemption from mandatory registration to entities operating LNG terminals
Section 15 of the PNGRB Act mandates registration of entities that are establishing or operating LNG terminals after the ‘appointed date’.
Bombay HC quashes circular exempting performance of musical works at wedding from copyright infringement under Copyright Act 1957
The circular dated 30-01-2024 issued by the State of Goa, does much more than just informing the public of the provision of Section 52(1)(za) of the Copyright Act, 1957 and interfered with the enforcement mechanism provided in the Act for exercise or enforcing rights of copyright societies under the Act.
No exemption from faceless procedure for notices issued under S. 148 of Income Tax Act, 1961 for international tax charges: Telangana HC
The taxpayer is nowhere distinguished between NRIs and Indian Citizens. The notice issued under Section 148 of the Income Tax Act, 1961 must comply with the requirement of the Scheme whether or not the taxpayer is NRI/Indian Citizen.
IC-Codecs imported by Samsung India are classifiable as ‘electronic integrated circuits’, thus are exempted from customs duty: CESTAT
The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.
Long term capital gains exempted from income tax; non-disclosure will not cause prejudice to interest of revenue or loss of revenue: Gauhati HC
The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.
No statutory provisions to exempt PepsiCo from complying with Rule 6(1)(a) of Standards of Weights and Measures (Packaged Commodities) Rules, 1977: Telangana High Court
Under Rule 6(1)(a) of the 1977 Rules, a manufacturer is required to mention on every package the name, address, telephone number, e-mail address of the person or the office that could be contacted in case of a consumer complaint.
Delhi HC sets aside CIC order allowing disclosure of exemption sought by Shri Ram Janmabhoomi Teerth Kshetra for its donations
“The information pertaining to an assessee cannot be granted under the Right to Information Act, 2005 in view of Section 138(1)(b) of the Income Tax Act, 1961.”
2024 SCC Vol. 1 Part 2
Reservation, Concession, Exemption, Relaxation and Affirmative Action — Caste/Tribe Certificate: Matters to be considered while determining whether cancellation of caste certification is
Patna High Court rejects PIL filed by a teacher seeking exemption from attending LLB classes due to his employment in a school
“There is no public interest either in the exemption from classes for LLB course sought for or the prayers made under the Right to Information Act, 2005.”
Solid waste management activities are exempted from payment of tax under Bihar Goods and Services Tax Act, 2017: Patna High Court
“The Appellate Authority had allowed the appeal in the case of a different assessee, who had been carrying on the very same work of solid waste disposal in the very same Municipality.”
Delhi High Court dismisses plea challenging the exemption given to Bajrang Punia, Vinesh Phogat from undergoing Asian Games selection trials
“The Writ Courts must not substitute their opinions to the opinions arrived at by the experts unless the Court is satisfied that the decision taken by the experts is perverse or illegal. The function of the Court is only to see that the decision has been arrived at in good faith and the experts have acted reasonably.”
Delhi High Court | Disclosure of information regarding issuance of notification under S 45 UAPA can be rightfully exempted under RTI Act
Delhi High Court: In a petition filed by Ehtesham Qutubuddin Siddiqui (‘petitioner’), who is a death row convict in 7/11 Mumbai train
Whether refund can be claimed on the service tax deposited on ‘construction’ of individual/ independent ‘residential’ houses? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and Subba Rao (Technical Member) allowed
CBDT notifies exemption of TDS on rent of ‘aircraft’ leased out by IFSC units on certain conditions
On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income
Does Income Tax Act prohibit HRA Exemption On Rent Paid To Wife? ITAT answers
Income Tax Appellate Tribunal (ITAT), New Delhi: An appeal was filed by the assessee against the order of CIT(A)-21, New Delhi dated