No Service Tax Payable On Administrative Charges Received From Coal Mine Companies By Coal Mines PF Organization: CESTAT

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on administrative charges received from coal mine companies by the Coal Mines Provident Fund Organisation.The bench of P.K. Choudhary (Judicial Member) and K. Anpazhakan (Technical Member) observed that since there is no service provider-service recipient relationship...

Bogus Long-Term Capital Gains From Transaction In Penny Stocks: ITAT Upholds Addition

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition of bogus long-term capital gains from transactions in penny stocks.The bench of T.R. Senthil Kumar (Judicial Member) and Annapurna Gupta (Accountant Member) has observed that the assessees' failure to show how they were prejudiced by not providing the report cannot be held to be an infraction of the...

Tax Cases Weekly Round-Up: 11 June to 17 June 2023

Delhi High Court Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST RegistrationCase Title: Rishiraj Aluminium Private Limited Versus Goods And Service Tax OfficerThe Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.Rule 89(4) Under CGST Rules Inapplicable On Refund Of Integrated Tax Paid On Zero-Rated...

Movement Of Goods Between Branches In Different States Taxable Under 'Lease Rental Service': AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the movement of goods between branches in different states is taxable under 'lease rental service'.The bench of D.K. Srinivas and Rajeev Kumar Mital has observed that the movement of equipment from CIPL Karnataka to CIPL Tamil Nadu on the instruction of CIPL Maharashtra cannot be said to be a mere movement of goods...

VAT Leviable On Entire ‘Entry-Coupon’ Amount Charged By Chokhi Dhani Resort Is Adjustable Against Food: Rajasthan High Court

The Rajasthan High Court, Jaipur Bench, has held that Value Added Tax (VAT) is leviable on the entire ‘entry-coupon’ amount charged by Chokhi Dhani Resort, which is adjustable against food.The bench of Justice Sameer Jain has observed that since the assessee is charging separately for the services, it cannot be said that the dominant purpose of the entry coupon was for providing...

Expenses For Community Development, Environment Health & Safety : ITAT Allows CSR Expenditure

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that once the expenditure has been accepted to be for community development and environmental health and safety expenses, the same cannot be held to have not been incurred wholly and exclusively for the purpose of business in the year under consideration.The bench of Sandeep Singh Karhail (Judicial Member) and Amarjit...

CBDT Notifies Special Courts Under Income Tax & Black Money Act For State Of Jharkhand

The Central Board of Direct Taxes (CBDT) has notified Special Courts under section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for the state of Jharkhand at Ranchi, Jamshedpur, and Dhanbad.The Special Court (Economic Offences) at Ranchi is notified for the areas of Ranchi, Lohardaga, Gumla,...

Assessing Officer Has No Jurisdiction To Reopen Assessment If Dispute Is Settled Under Kar Vivad Samadhan Scheme: Bombay High Court

The Bombay High Court has held that there is no jurisdiction for an assessing officer to reopen an assessment if a dispute is settled under the Kar Vivad Samadhan Scheme (KVSS).The bench of Justice K. R. Shriram and Justice M. M. Sathaye has observed that upon a declaration being made, tax arrears being determined, and paid, and a certificate issued under the KVSS, there is no jurisdiction...

TDS Not Deductible On Trade Discount Allowed By Newspaper Company To INS Accredited Advertising Agent: Calcutta High Court

The Calcutta High Court has held that TDS is not deductible on trade discounts allowed by newspaper companies to Indian Newspaper Society (INS) accredited advertising agents.The bench of Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the trade discount given by the assessee, engaged in the business of publishing and selling newspapers, to newspaper vendors...

Notice And Assessment Order Passed In The Name Of Non-Existing Company Is Illegal And Without Jurisdiction: Karnataka High Court

The Karnataka High Court has held that a notice and assessment order passed in the name of a non-existing company is substantively illegal and is an order passed without jurisdiction.The bench of Justice S. Sunil Dutt Yadav has relied on the decision of the Supreme Court in the case of Principal Commissioner of Income Tax v. Maruti Suzuki India Limited, in which it was held that the...

Rule 89(4) Under CGST Rules Inapplicable On Refund Of Integrated Tax Paid On Zero-Rated Supply: Delhi High Court

The Delhi High Court has held that Rule 89(4) of the Central Goods and Services Tax Rules, 2017 is inapplicable to cases of refund of integrated tax paid on zero-rated supply.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has noted that the opening sentence of Rule 89(4) makes it amply clear that it applies only in cases of zero-rated supply of goods or services without payment of...

GST Tribunal Not Constituted: Orissa High Court Condones Delay And Stays GST Demand

The Orissa High Court stayed the Goods and Service Tax (GST) demand subject to deposit of tax as the GST Tribunal is not constituted.The bench of Justice B.R. Sarangi and Justice M.S. Raman has observed that since the petitioner wants to avail the remedy under the provisions of law by approaching the 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to...