Tax
Twin Conditions In Section 10B (8) Income Tax Act Has To Be Fulfilled To Claim Exemption Relief: Supreme Court
For claiming the benefit under Section 10B (8) of the Income Tax Act, the twin conditions of furnishing a declaration before the assessing officer and that too before the due date of filing the original return of income under section 139(1) are to be satisfied and both are mandatorily to be complied with, the Supreme Court observed in a judgment delivered yesterday. Section 10B (8) IT...
Services Provided With Respect To A Government Sports Stadium, Not A Commercial Service; Would Not Attract Service Tax: CESTAT Delhi
The CESTAT Delhi has ruled that an activity undertaken in a stadium, which belongs to the Government and which is used for non-commercial activities, would not be covered under the definition of 'Commercial or Industrial Construction' services, as defined in Section 65 (25b) of the Finance Act, 1994, and hence, it would not attract service tax. The Bench, consisting of Justice Dilip...
Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable: Uttarakhand High Court
The Uttarakhand High Court has held that the cancellation of GST registration affects the right to livelihood and the writ petition is maintainable. The division bench headed by the Acting Chief Justice Sanjaya Kumar Mishra and Justice Ramesh Chandra Khulbe has observed that the appellant is denied his right to livelihood because of the cancellation of his GST Registration number. He...
Erroneous Recording of Place Of Supply As The Location Of Unregistered Recipient: Telangana High Court Remands The Matter
The Telangana High Court ruled that, while the department referred to Section12(9) of the IGST Act, the department erroneously recorded that, in the instance of an unregistered receiver, the place of supply should be the recipient's location. It prima facie appears to be in contravention of Section 12(9) of the IGST Act. The division bench of Justice Ujjal Bhuyan and...
Summary of Show Cause Notice In Form DRC-01 Is Not A Substitute Of Section 74(1) Show Cause Notice: Jharkhand High Court
The Jharkhand High Court held that the summary of show cause notice in Form DRC-01 is not a substitute for show cause notice under Section 74(1) of the CGST Act. The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that though the petitioner submitted their concise reply, the respondent cannot take benefit of the action as a summary of show...
CESTAT Set Aside Demand Of Service Tax On Ocean Freight Charges
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) has held that the ocean freight charges collected from customers are not subject to the levy of Service Tax under Business Support Services.The appellant/assessee is a freight forwarder and is engaged in...
C&F Agent Service Is Admissible Input Service Under Cenvat Credit Rules: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the C & F Agent Service is an admissible input service in the terms of Rule 2(l) of the Cenvat Credit Rules, 2004. The appellant submitted that in respect of C & F Agent service, the service is provided up to the place of removal. As...
Empty Packaging Material Of Cenvatable Input Is Not Liable For Payment Of Excise Duty Or Cenvat Credit: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that empty packaging material of cenvatable input is not liable for payment either as excise duty or as cenvat credit under Rule 6(3) of the Cenvat Credit Rules, 2004. The appellant/assessee submitted that the adjudicating authority and...
Toll Charges Are Included In The Value Of Outward Supply: Tamil Nadu AAR
The Tamil Nadu Authority of Advance Ruling (AAR) consisting of T.G.Venkatesh and K.Latha has ruled that the value of toll charges, being incidental expenses incurred while providing outward supply, is liable to be included in the value of outward supply of service. The applicant is in the business of providing support services in relation to the rental of road vehicles, including...
Tax Cases Weekly Round-Up: 3 July To 9 July, 2022
Delhi High Court Voluntary Statement Made Before The Revenue Authorities Cannot Substitute A Statutory Pre-Show Cause Consultation Notice: Delhi High Court Case Title: Gulati Enterprises versus Central Board of Indirect Taxes and Customs & Ors. Citation: 2022 LiveLaw (Del) 604 The Delhi High Court has reiterated that a voluntary statement made before the revenue...
Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings
The Madras High Court invalidated the reassessment procedures on the basis that the reopening of the income tax assessment was conducted by an officer without jurisdiction.The division bench of Justice R. Mahadevan and Justice J.Sathya Narayana Prasad has observed that the ACIT Mumbai, who recorded the reasons for reopening the assessment, has no jurisdiction over the appellant, to issue...
Exporter Not liable For 'Change Of Landing Port' Instructions Given By Importer: CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Tribunal (CESTAT) has ruled that the exporter is not responsible for the instructions given by the importer regarding the change in the port after the issuance of a "Let Export Order" by the customs authority. The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical Member) has observed that the appellant lost...