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BHARGAVA MOTORS vs. UOI & ORS.
Where assessee had filed GST TRAN-1 Form in GST portal to utilize credit available to it in pre-GST regime but his electronic credit ledger was not reflected with said credit, revenue was directed to either open portal so as to enable assessee to...
Subject : Transitional arrangement for input tax creditIn Favour Of : Assessee
DIRECTOR GENERAL OF ANTI-PROFITEERING vs. M/S. VTWO VENTURES
Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 inasmuch as he did not pass on the benefit of reduction in the rate of tax to his recipients by way of commensurate reduction in the prices. Additionally,...
Subject : Anti-Profiteering LawsLegislation Referred To : Sections 122(1)(i) & 171 of Central Goods and Services Tax Act, 2017 and Rule 133(3)(d) of Central G...
In Favour Of : Revenue
Input tax credit is admissible even if payment is made through book adjustment instead of any banking system. The GST Act and rules made there under does not restrict the recipient from claiming the input tax credit when consideration is paid...
Subject : Payment of TaxLegislation Referred To : Sections 2(31), 16 and 49 of Goods and Services Tax Act, 2017 and Rule 19(8) of West Bengal Value Ad...
In Favour Of : Assessee
ORDER 1. The present writ petition by Amadeus India Pvt. Ltd.(AIPL) is in a narrow compass. The question that arises is whether prior to issuing the impugned show cause notice (SCN) dated 4th September 2018, the Office of the Principal...
Legislation Referred To : Sections 14 & 37B of Central Excise Act, 1944Where assessee received services of an employee of service provider and service tax was collected by service provider even on cost of residential accommodation of said...
Subject : Cenvat CreditIn Favour Of : Assessee
CRODA INDIA COMPANY PVT. LTD. vs. COMMISSIONER OF SERVICE TAX-VII
CESTAT Mumbai, May 17, 2019
Commission received towards sale of goods of associated group companies in India was to be treated as export of services post 27.02.2010 and was exempted from service tax.
Subject : Export of taxable serviceLegislation Referred To : Section 67, 75, 77 and 78 of the Finance Act, 1994, Rule 3 (2)(a)of Export of Service Rules, 2005, R...
In Favour Of : Assessee (Partly)
Where show cause notice itself had been issued on basis of ST-3 returns submitted by assessee, no suppression could be alleged against assessee to invoke extended period of...
Subject : Recovery of service tax not levied or paid or short-levied or short-paid or erroneously refundedLegislation Referred To : Sections 68(2), 73(1), 75 & 76 of Finance Act, 1994
In Favour Of : Assessee
1. The appellant has preferred this appeal on being aggrieved by the Order-in-Original NO. 27/PR.COMMR/ST/IND/2016 dated 30.03.2016 passed by the Principal Commissioner...
Legislation Referred To : Section 36B of Central Excise Act, 1944D.O.No. IV(33)-16/2016-"Systems, Dated 28.02.2017
Migration to GST of existing Central Excise / Service Tax Assessees-reg.
D.O. Letter of Member IT DT (F.No.IV(33)16/2016-Systems), Dated : 06.01.2017
Migration of existing Central Excise/Service Tax Assessees to GST-reg
Notification No. 10/2019-Union Territory Tax (Rate), Dated 10.05.2019
G.S.R. 356(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii)...
Notification No. 09/2019-Integrated Tax (Rate), Dated 10.05.2019
G.S.R. 355(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section...
Notification No. 10/2019-Central Tax (Rate), Dated 10.05.2019
G.S.R. 345(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section...
Notification No. 03/2019-Union Territory Tax (Rate), Dated 25.04.2019 (Corrigendum)
G.S.R. 328(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019-Union Territory Tax (Rate), dated the...
Press Release, Dated 14.05.2019
Examination for confirmation of enrollment of GST Practitioners to be conducted by NACIN
Press Release, Dated 01.05.2019
GST Revenue collection for April, 2019 recorded highest collection since GST implementation
Press Release, Dated 16.04.2019
Examination for Confirmation of Enrollment of GST Practitioners
Press Release, Dated 01.04.2019
GST Revenue collection for March, 2019 crossed Rupees One Lakh Crore and recorded Highest Collections in the FY 2018-19
