GST liability concessionaire principal contractor sub-contractor
Case BriefsHigh Courts

“Where construction of roads was undertaken and the toll was being collected as a reciprocal arrangement under the agreement, there was no tax exemption because the collection of toll was essentially the consideration being received and amounted to annuity and in case of any ambiguity, the same was to be interpreted in favor of the revenue/state and not in favor of the assessee.”

service tax on upfront fee
Case BriefsTribunals/Commissions/Regulatory Bodies

“At the time of executing the Concession Agreements with developers, DMRC had collected “upfront fee” as a price for obtaining the respective Concession Agreements.”

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court rejected the contention of the petitioner that since forms are filled up by the agents/officers of LIC, anything omitted would not constitute ground for repudiation/rejection of the claim.

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)

Case BriefsTribunals/Commissions/Regulatory Bodies

National Consumer Disputes Redressal Commission (NCDRC): Ram Surat Maurya (Presiding Member) addressed a matter wherein the date of issue of the Risk

National Consumer Disputes Redressal Commission
Case BriefsTribunals/Commissions/Regulatory Bodies

National Consumer Disputes Redressal Commission (NCDRC): C. Viswanath (Presiding Member) expressed that: Section 50 of the Insurance Act imposes a statutory obligation

Op EdsOP. ED.

by Achal Gupta*

Case BriefsHigh Courts

Delhi High Court: C. Hari Shankar, J., addressed three different petitions between the same parties arising out of the award passed by

Case BriefsHigh Courts

Chhattisgarh High Court: The petition filed by the National Insurance Co. seeking to evade its liability to indemnify the petitioner, was dismissed