Tax
Membership Fee Collected By Club Exigible To GST: AAR Maharashtra
The Maharashtra Bench of the Authority for Advance Ruling (AAR), consisting of members Rajiv Magoo and T.R. Ramnani, has ruled that the membership fee and annual subscription fee collected by a Club from its members is exigible to GST under the Central Goods and Service Tax (CGST) Act and the State Goods and Service Tax (SGST) Act. The Applicant Poona Club Ltd had filed...
Extended Limitation Cannot Claimed by Department, In Absence Of Fraud, Mis-Statement, Contumacious Conduct Of Taxpayer: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Anil Choudhary (Judicial Member) has held that the extended period of limitation cannot be invoked by the excise department as there was no element of fraud, mis-statement or contumacious conduct on the part of the assessee The appellant/assessee is in the business of manufacturing...
GST Dept. To Serve Physical Copy Of Show Cause Notice Until Technical Problems In GST Portal Are Resolved: Madras High Court
The Madras High Court comprising Justice C. Saravanan has held that the Goods and Service Tax (GST) department can continue service of the physical copy of the notice through registered post, speed post, or courier with acknowledgment to the assessee at their last known place of business or residence and upload the notice on the web portal. Once all technical problems are resolved,...
Non-Appearance Of Assessee In Response To Notice Issued Electronically Under Section 142(1) Of Income Tax Act A Bonafide Mistake: ITAT Mumbai
The Mumbai Bench of ITAT, consisting of members G.S. Pannu (President) and Vikas Awasthy (Judicial Member), has ruled that non-compliance by the assessee of a notice issued electronically under Section 142(1) of the Income Tax Act, 1961 in the first year of transition towards an online and digital interface by the revenue department, is not deliberate and is a bonafide...
Distillery Wet/Dry Grain Soluble Sold As Cattle Feed Attracts 5% GST: AAR
The Telangana Authority of Advance Ruling (AAR) consisting of Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has ruled that 5% Goods and Service Tax (GST) is payable on distillery wet/dry grain soluble which is sold as cattle feed. The applicant is in the business of manufacturing alcohol. In the process of manufacturing alcohol, the applicant produces certain...
"Intention To Evade Tax" Must Be Directly Connected to Activity Of Trader: Punjab and Haryana High Court
The Punjab and Haryana High Court bench of Justice Ajay Tewari and Justice Pankaj Jain has held that the intention to evade tax must be directly connected to the activity of the trader. The petitioner/assessee is in the business of selling copper wires and copper scraps, which are purchased from the dealers located throughout the country. The petitioner claimed that in the...
VAT ITC Can Be Availed On Evaporation Loss Of Petrol, HSD: Punjab and Haryana High Court
The Punjab and Haryana High Court bench consisting of Justice Ajay Tewari, Justice Avnish Jhingan and Justice Pankaj Jain has ruled that the Input Tax Credit (ITC) under the Value Added Tax can be availed on the evaporation loss of petrol and High Speed Diesel (HSD).The respondent/assessee is in the business of running a petrol pump and is engaged in the purchase and sale of...
Belated Deposit Of PF And ESI Contribution Of Employees Cannot Be Added To Employer's Taxable Income: ITAT Delhi
The Single Bench of Delhi ITAT, consisting of judicial member Kul Bharat, has ruled that belated payment of employees' contribution to the Provident Fund and State Insurance Scheme cannot be added to the employer's taxable income as deemed income, if the said deposits are made before the due date of filing the income tax return under the Income Tax Act, 1961. The...
Supreme Court Remits Tax Appeal Back To Rajasthan High Court, Says High Court Cannot Dispose Of Appeal With A One Paragraph Order
The Supreme Court has ruled that a High Court is not justified in disposing of a tax appeal with a one paragraph order without discussing the issues arising for consideration. The Bench, consisting of Justices U.U. Lalit and S. Ravindra Bhat, has remitted a matter back to the Rajasthan High Court for fresh consideration of a tax appeal filed by the revenue department against the order...
No Service Tax Payable On Activity Of Installing And Maintaining Fixed Facility For Supplying Oxygen Gas: CESTAT
The Kolkata Bench of Customs, Excise and Service Tax Appellate (CESTAT) consisting of P.K. Choudhary (Judicial Member) and Raju (Technical Member) has ruled that service tax is not applicable on the activity of installing and maintaining a fixed facility for supplying oxygen gas.The appellant/assessee is in the business of manufacturing oxygen and argon gases for various iron and...
No Suppression Of Fact By Adani Enterprise, Extended Period Of Service Tax Demand Not Invokable, says CESTAT
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), consisting of Ramesh Nair (Judicial Member) and Raju (Technical Member), has ruled that the extended period of limitation was not invokable as there was no suppression or willful misstatement on the part of the Adani Enterprise.The appellant/assessee is in the business of providing various...
Rusk Is Different From Bread, VAT Exemption Available To Bread Can't Be Extended To Rusk: Meghalaya High Court
The Meghalaya High Court bench consisting of Chief Justice Sanjib Banerjee and Justice W. Diengdoh has ruled that rusk is not bread and the Value Added Tax (VAT) exemption available to bread in the state of Meghalaya must be extended to rusk.The petitioner/assessee is in the business of manufacturing a product that is generically known as rusk. Rusk is a form of toasted bread that,...