Tax
Services Rendered By Indian Commission Agent To Foreign Principal Will Qualify As Export Of Service: CESTAT
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services rendered by Indian commission agents to foreign principals will qualify as "export of service.The bench of Justice Dilip Gupta (President), P.A. Augustian (Judicial Member), and C.J. Mathew (Technical Member) has observed that export of services would take place under rule 3(1)(iii)...
GST Is Payable On Substance Use Disorder As It Is Out Of Ambit Of Health Care Services: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has held that Goods and Service Tax (GST) is payable on substance use disorder as it is outside the ambit of health care services.The Bench of Umesh Kumar Garg and Mahesh Kumar Gowia has observed that services for the prevention and treatment of substance misuse and substance use disorders have traditionally been delivered separately from...
Punjab & Haryana High Court Impedes Coercive Actions Against Online Opinion Betting App In Respect Of Rs. 1500 Crore GST Notice
The Punjab and Haryana High Court impeded coercive actions against the online opinion betting app, Probo Media Technologies, in respect of the GST Notice demanding Rs. 1500 crore.The bench of Justice Ritu Bahri and Justice Manisha Batra has stated that no coercive steps for the recovery of the amount demanded in the show cause notice shall be taken and further ordered that 50% of the...
Punjab And Haryana High Court Directs GST Dept. To Return Illegally Recovered GST Without Issuing SCN Along With 6% Interest
The Punjab and Haryana High Court has directed the GST Department to return illegally recovered GST without issuing a Show Cause Notice, along with 6% interest.The bench of Justice Ritu Bahri and Justice Kuldeep Tiwari has observed that it is the duty of the officer to inform the taxpayers regarding the provisions of voluntary tax payment through DRC-03. However, the petitioner has deposited...
Tax Cases Weekly Round-Up: 4 June To 10 June, 2023
Delhi High CourtDelhi High Court Directs Dept. To Reconsider Travelport UK’s Refund AdjustmentCase Title: Travelport International Operations Limited United Kingdom Versus Commissioner Of Income Tax International Taxation 3 N.Delhi & Ors.Citation: 2023 LiveLaw (Del) 506The Delhi High Court has directed the department to reconsider Travelport UK’s refund adjustment on the basis of...
200% Penalty Can’t Be Levied Unless Dept. Specifies Misreporting: ITAT
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a 200% penalty can’t be levied unless the department specifies misreporting.The bench of Aby T. Varkey (Judicial Member) and Om Prakash Kant (Accountant Member) has observed that AO failed to bring the addition or disallowance he made in quantum assessment under the ken of (a) to (f) of Section 270A (9) of the Act,...
Benefits Of India- Mauritius DTAA Available To Collective Investment Vehicles: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the benefits of the Double Taxation Avoidance Agreement (DTAA) are available to collective investment vehicles.The bench of Saktijit Dey (Judicial Member) and Dr. B. R. R. Kumar (Accountant Member) has observed that the TRC is statutorily the only evidence required to be eligible for the benefit under the DTAA, and...
SGST Dept. Can Initiate Proceedings Against The Unit Situated In SEZ: Gujarat High Court Imposes Rs.10K Cost
The Gujarat High Court has held that the state GST department can initiate proceedings against the unit situated in the Special Economic Zone (SEZ).The bench of Justice Ashutosh Shastri and Justice J. C. Doshi has observed that respondent departments are empowered to carry out proceedings in SEZ. Their jurisdiction is unquestionable, as the Central Government has already authorized those...
Delhi High Court Directs Dept. To Reconsider Travelport UK’s Refund Adjustment
The Delhi High Court has directed the department to reconsider Travelport UK’s refund adjustment on the basis of the contents of the writ petition.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has set aside the department’s action in adjusting a sum of Rs. 6,27,20,736 under Section 245 of the Income Tax Act and remanded the matter to the concerned authority to decide...
Dept. To Reconsider The Application Under Karasamadhana Scheme: Karnataka High Court Quashes Recovery From The Banker
The Karnataka High Court has quashed the recovery from the banker and directed the department to reconsider the application under the Karasamadhana Scheme.The bench of Justice S. Sunil Dutt Yadav has observed that in the event that the application is rejected, it is needless to state that the petitioner cannot be placed in a position worse off, and the petitioner is entitled to the restoration...
Certificates Issued By Qualified Professionals Like CAs Can’t Be Brushed Aside Merely For Lack Of Corroborative Evidence: CESTAT
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that certificates issued by qualified professionals like cost accountants, chartered accountants, and chartered engineers should not be brushed aside merely with the statement that corroborative evidence was not produced.The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical...
Bombay High Court Upholds The Validity of Provisions Dealing With Place Of Supply Under IGST
The Bombay High Court has upheld the validity of Section 13(8)(b) and Section 8(2), which deal with place of supply under the Integrated Goods and Service Tax Act, 2017 (IGST Act).The Bench of Justice Sunil B. Shukre and Justice Abhay Ahuja has observed that the provisions of Section 13(8)(b) and Section 8(2) of the IGST Act are legal, valid, and constitutional, provided that the provisions...