Indirect Tax Cases Weekly Round-Up: 18 To 24 February 2024

Kerala High Court Yoga And Meditation Charges Are Subjected To Tax Under Kerala Tax On Luxuries Act: Kerala High Court Citation: 2024 LiveLaw (Ker) 125 Case Title: Bethsaida Hermitage & Tourism (P) Ltd Versus State Tax Officer The Kerala High Court has held that yoga and meditation charges are subjected to tax under the Kerala Tax on Luxuries Act. Allahabad High Court Limitation Act And Tax Appeals | Allahabad High Court Rejects Application Under Limitation Act, Holds Tax Statue Will Prevail Case Title: M/S Yadav Steels Having Office vs. Additional Commissioner Case Citation: 2024 LiveLaw (AB) 109 The Allahabad High Court has rejected the application of Section 5 of the Limitation Act in appeals filed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. The Court held that Tax laws are complete comprehensive codes which have strict procedural requirements to ensure revenue certainty and fiscal stability. Limitation Act And Tax Appeals | Allahabad High Court Rejects Application Under Limitation Act, Holds Tax Statue Will Prevail Case Title: M/S Yadav Steels Having Office vs. Additional Commissioner And Another Case Citation: 2024 LiveLaw (AB) 109 The Allahabad High Court has rejected the application of Section 5 of the Limitation Act in appeals filed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. The Court held that Tax laws are complete comprehensive codes which have strict procedural requirements to ensure revenue certainty and fiscal stability. GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court Case Title: M/S Indeutsch Industries Private Limited v. State Of U.P. And 2 Others The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department. GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court Case Title: M/S Akhilesh Traders v. State Of U.P. And 3 Others The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act. CESTAT Race Promotion Contract Between Formula One World Championship And Jaypee Sports Is Not Franchise Agreement, No Service Tax Payable: CESTAT Case Title: M/s Jaypee Sports International Ltd. Versus Commissioner of Central Excise & CGST, Noida The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the race promotion contract between Formula One World Championship (FOWC) and Jaypee Sports (JSIL) is not a franchise agreement, and no service tax is payable. Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT Case Title: Dix Engineering Projects Services Pvt. Ltd. Versus The Commissioner of Central Excise The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads. Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004. Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004. AAR No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AAR Case No: TSAAR Order No. 05/2024 The Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities. No GST Exemption On Pure Services Received By AIIMS From Vendors: AAR Case No. TSAAR Order No.04/2024 The Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on ...

Indirect Tax Cases Weekly Round-Up: 18 To 24 February 2024

Mariya Paliwala

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