Tax
PPF Funds Management Service Prior To 10.9.2004 Not Liable To Pay Service Tax: CESTAT
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is payable on the operation of PPF accounts after September 10, 2004.The bench of S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) has observed that the value of services received by a service provider prior to 10.9.2004 in respect of "operation of bank accounts"...
Tax Cases Weekly Round-Up: 18 June To 24 June, 2023
Delhi High CourtDelhi High Court Directs AO To Provide Information To Vodafone Mauritius To Drive Out The Validity Of TRCCase Title: VODAFONE MAURITIUS LIMITED Versus ACITThe Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).Bombay High CourtBombay High Court Allows BOCW Cess Refund On Supply...
'Provide Specific Reasons': Gujarat High Court Quashes Order Cancelling Firm's GST Registration Based On Cryptic Show Cause Notice
The Gujarat High Court has quashed an order cancelling the Goods and Services Tax (GST) registration of Sona Metals, citing a lack of detailed reasons for the cancellation. The petitioner, registered under the Gujarat Goods & Service Tax Act, challenged the cancellation order on the grounds that the show cause notice issued by the respondent was vague and did not provide...
Gauhati High Court Issues Notice On Contempt Plea Alleging Non-Compliance Of Direction To Refund Tax Deducted From BSF DIG’s Salary
The Gauhati High Court on Monday issued notice to the Income Tax Officials in a contempt petition filed by a DIG of Border Security Force alleging non-compliance of the court order directing the IT authorities to refund the tax deductions made from the officer's salary.The single judge bench of Justice Kalyan Rai Surana issued the notice, returnable in 4 weeks. The court clarified that...
Service Tax Not Payable On Fixed Facility Charges For Providing Liquid Gas Storage Tanks: CESTAT
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on fixed facility charges (FFC) for providing liquid nitrogen gas storage tanks.The bench of Sulekha Beevi (Judicial Member) and M. Ajit Kumar (Technical Member) has observed that FFC are not in the nature of consideration received by the appellant for providing...
Bombay High Court Allows BOCW Cess Refund On Supply Portion Of Contract
The Bombay High Court has allowed the Building and Other Construction Workers Welfare (BOCW) Cess refund on the supply portion of the contract.The bench of Justice G.S. Patel and Justice Neela Gokhale has observed that a contractor who enters into a pure Supply Contract is statutorily exempt from levy under the BOCW Act.The Respondent, the Maharashtra State Electricity Transmission...
Karnataka High Court Issues Directions To Determine Tax Difference Calculation For Pre-GST Works Contract
The Karnataka High Court has issued directions determining the tax difference calculation for pre-GST works contracts.The bench of Justice S. Sunil Dutt Yadav observed that the "tax difference" should be calculated on balance works executed or to be executed after July 1, 2017, separately.The petitioners sought the declaration that the provisions of the GST Act are inapplicable in respect...
Delhi High Court Directs AO To Provide Information To Vodafone Mauritius To Drive Out The Validity Of TRC
The Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that nothing in the form of information or material has been put to the petitioner, which would conclude that the TRC issued to the petitioner was not a viable...
Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax Recovery
The Bombay High Court has quashed the income tax recovery against the Director of a company on the grounds that the Director has sufficiently discharged the burden cast upon him in terms of Section 179(1) of the Income Tax Act.The bench of Justice K.R. Shriram and Justice M.M. Sathaye has observed that the Director has brought on record material to show a lack of financial control, a lack...
CBIC Extends Due Date For Filing GSTR-1, GSTR-3B, GSTR-7 In Manipur
The Central Board of Indirect Taxes and Customs (CBIC) has extended the due date of filing of GSTR-1, GSTR-3B, and GSTR-7 for the months of April and May 2023 for taxpayers whose principal place of business is in the State of Manipur till June 30, 2023.The notification will be effective from May 31, 2023.Form GSTR-1 is a monthly/quarterly Statement of Outward Supplies to be furnished by...
Tax Not Payable On Motor Vehicles Exclusively Used for Contract Inside Central Deposit Yard: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.The bench of Justice V. Sujatha has observed that the subject motor vehicles were deployed to the Central Deposit Yard Premises, and with effect from April...
Failure Of Kia Motors To Furnish Information For The Entry Of Demo Car Into Madhya Pradesh: Madhya Pradesh High Court Upholds GST Levy
The Madhya Pradesh High Court has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST.The bench of Justice Sheel Nagu and Justice Hirdesh has observed that Rule 138(1)(ii) makes it clear that the movement of goods exceeding the value of Rs. 50,000, even for reasons other than supply, makes it incumbent upon...