Tax
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)
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
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
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
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
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
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
Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines
Punjab Authority for Advance Ruling: Navdeep Bhinder (Member, SGST) and Parul Garg (Member, CGST) addressed the following issue: Whether the parking lot services
CESTAT | Service Tax Penalty of Rs 1,03,83,141 set aside completely; Tribunal allowed appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and P. Venkata Subba Rao (Technical
Interest on delayed payment of GST: CBIC
The Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to
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.
Disallowance under Section 40(a)(ia) of IT Act whether confined to the amount “payable” and not to the amount “already paid”?SC explains
Supreme Court: Dealing with the question as to whether disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 is confined/limited to
WB AAR | Facilitating legal aid and other assistance to survivors of sexual violence not “supply of service”: Charitable trust held not liable to pay GST on such assistance
West Bengal Authority for Advance Ruling: A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST,
Clarification regarding proposal in Finance Bill, 2020 on a provision with regard to –NRI Tax
Finance Bill, 2020 has proposed that an Indian citizen shall be deemed to be resident in India, if he is not liable
CBDT takes steps to ensure transparency in Tax Administration by bringing in concept of DIN
With a view to bringing greater transparency in the functioning of the tax-administration and improvement in service delivery, almost all notices and
Ker HC | Vehicles and goods detained due to expiry of e-way bills can be released on furnishing of bank guarantee for tax and penalty due
Kerala High Court: Raja Vijayaraghavan V, J. allowed a civil writ petition filed by a company and directed release of its vehicles
Tax treatment of “sales promotion schemes” under GST–Clarification
Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To
Income tax exemption for gratuity enhanced Up to Rs 20 lakhs
Ministry of Finance has enhanced the income tax exemption for gratuity under Section 10 (10) (iii) of the Income Tax Act, 1961