Del. HC: Threshold Income to Claim Financial Aid Under Rashtriya Arogya Nidhi Unreasonable  ||  Bom. HC: Tender Conditions Challenged by Contractors Through PIL Pollute Purity of Stream of PIL  ||  Del. HC: Can Only Interfere With Industrial Tribunal’s Decision if Found Perverse  ||  Raj. HC: Impermissible for Mag. & ASJ to Take Cognizance Against Same Accused for Diff. Offences  ||  Del. HC: Municipal Solid Waste in Delhi Not Getting Processed as Per Solid Waste Management Rules  ||  Supreme Court Launches Whatsapp Messaging Services, Advocates and Parties to Receive Updates  ||  Kar. HC: Challenge to Singing State Anthem Dismissed, Right to Remain Silent Cited  ||  Del. HC: Property Given by Deceased Husband Can Only be Enjoyed by Hindu Woman Without Income  ||  SC: Can Only Apply Egg Shell Skull Rule if Patient Had Pre-Existing Conditions  ||  NCDRC Members Roasted for Issuing Warrants Despite SC’s Order Directing Non-Coercive Steps    

Search Results for Tag : Service

International Cases

When reviewable error is established, discretion to grant relief under Section 36(4) of the Magistrates Court Act, 2004 is enlivened(02.06.2020)

In present matter, on 4 September 2015, the second Respondent applied for and was granted a restraining order against the Applicant. The application w.....

Tags : Summons, Service of, Jurisdictional error



An action in tort accrues when loss is actually suffered(12.08.2022)

Present is the third Defendant's application to strike out the plaintiffs' claim against it on the basis that the action is statute barred. The Plaint.....

Tags : Negligence, Contract, Legal services



Top Story

Service Charge for dining in restaurants discretionary: Government(02.01.2017)

In a move, benefitting the consumers, Government has announced, that ‘service charges’, levied by restaurants along with other taxes, are discretionar.....

Tags : Service charge, Restaurant, Discretionary



Government Makes Service Charge Completely Voluntary(21.04.2017)

The Central Government has approved guidelines making service charge “completely voluntary”. As per the guidelines, levy of service charge amounts to .....

Tags : Service charge, Voluntary, Approval



PM launches India Post Payments Bank(01.09.2018)

The Prime Minister launched the India Post Payments Bank (IPPB). The initiative would enable banking services to reach the remotest places in the coun.....

Tags : Banking services, IPPB, Launch



Central Government introduces an Ordinance to amend the Epidemic Diseases Act, 1897 to protect members of healthcare services(22.04.2020)

Union Cabinet in its meeting held on 22nd April, 2020 has approved promulgation of an Ordinance to amend the Epidemic Diseases Act, 1897 to ensure saf.....

Tags : Ordinance, Protection, Healthcare service



Finance Minister unveils Doorstep Banking Services by PSBs(09.09.2020)

Union Minister of Finance & Corporate Affairs inaugurated Doorstep Banking Services by PSBs and participated in the awards ceremony to felicitate best.....

Tags : Services, Doorstep, Inauguration



It is necessary to establish true nature of investments complained about before any final conclusions are reached, including questions related to compensation(30.04.2021)

The central issue in present matter is whether the Ombud for Financial Services (the Ombud), established in terms of Section 20 of the Financial Advis.....

Tags : Ombud, Financial Services, Compensation



Government e-Marketplace (GeM) witnesses remarkable growth in Service Procurement(01.11.2023)

Over the past few years, Government e-Marketplace (GeM) has achieved significant milestones in the procurement of services. GeM, India's leading onlin.....

Tags : GeM, Growth, Service Procurement



Judgments

If goods bought or services hired or availed by a person for commercial purpose, then said person would not be consumer(16.08.2016)

Consumer complaint alleging deficiency in service on part of opposite party in respect of Builder-Buyer Agreement executed between members of associat.....

Tags : Deficiency of service, Complaint, Maintainability



Unless proved contrary, service of notices sent properly addressed, prepaid and by registered post would be deemed to be proper service.(17.10.2016)

Instant appeal filed by Appellants aggrieved against order passed by Additional District Judge, whereby, application filed by Appellants under Order I.....

Tags : Ex-parte order, Validity, Notices, Service



Employer has to judge suitability of services of probationer; Court cannot substitute its decision for that of employer(31.01.2017)

By this writ petition, Petitioner impugns order of the Delhi School Tribunal, by which Delhi School Tribunal dismissed appeal filed by Petitioner agai.....

Tags : Service, Termination, Validity



If goods are bought or services are hired or availed for commercial purpose, person concerned would not be considered as consumer(15.03.2017)

Unisource Trading (India) Pvt. Ltd. has filed instant complaint against opposite parties, namely, Continental Airline Cargo and Perfect Cargo Movers P.....

Tags : Service, Deficiency, Locus Standi



When sender has dispatched notice by post with correct address, then it can be deemed to have been served upon the sendee(19.04.2018)

The Applicant, through present application moved under Section 482 of Code of Criminal Procedure, 1973 (CrPC), has invoked the inherent jurisdiction o.....

Tags : Notice, Service, Proceedings, Quashing of



Interest claimed is taken into consideration for purpose of deciding pecuniary jurisdiction of Commission(29.08.2016)

Flat Buyers Agreement executed and booking made by Complainants. Possession of flat was not offered to complainant within 27 months from execution of .....

Tags : Service, Deficiency, Compensation, Pecuniary Jurisdiction



A government employee is entitled to get his previous service counted for purpose of pensionary benefits(08.08.2018)

The current application has been filed seeking the relief to Direct the Respondents (DTTE, GNCT of Delhi) to count the previous/past service (w.e.f. 2.....

Tags : Pensionary benefits, Previous service, Entitlement



Before passing order of service of summons, it was duty of Court to examine Process Serving Officer/Bailiff, if his report is not on affidavit(10.07.2018)

The Appellant-husband ('the Respondent') against whom decree of dissolution of marriage has been passed in the petition filed by the Respondent-wife (.....

Tags : Service, Summons, Ex-parte decree, Validity



Activity of transporting of coal from pithead of mines to railway siding is classifiable under Transport of Goods by road services(30.10.2018)

The Appellants are engaged in providing taxable services under the category of "Goods Transport Agency Services" to Western Coal Field Ltd. during the.....

Tags : Goods, Transportation, Services, Category



Request for change of the date of birth in service records at the fag end of service is not sustainable(05.02.2020)

The Appellants are before present Court assailing the order passed by the Division Bench of the High Court. Through the said order, the Division Bench.....

Tags : Service records, Change, Legality



Limitation period would commence only from date on which signed copy of award delivered to party making the application for setting it aside(27.03.2018)

Appellants have filed present appeals challenging the judgment of the High Court by which the High Court has held that challenge to the arbitral award.....

Tags : Arbitral award, Service, Legality



Uniform use of the pre-printed and fixed ‘informed consent cum undertaking’ form on the part of the hospital is unfair trade practice(06.07.2020)

The Complainant aged about 65 years in second week of January, 2010 suffered pain in abdomen and difficulty in passing urine. Being aggrieved by the .....

Tags : Deficiency, Service, Compensation



If there is inordinate delay in handing over the possession, the complainant cannot be compelled to take the possession(30.09.2020)

Present consumer complaint has been filed by the complainant against the opposite party Supertech Ltd. claiming deficiency in service against the oppo.....

Tags : Deficiency, Service, Compensation



Issuance of Demand Notice under Section 8(1) of IBC is not a mere formality but a mandatory provision(29.01.2021)

The present Appeal has been filed against the impugned order passed by Adjudicating Authority (National Company Law Tribunal), New Delhi admitting Com.....

Tags : CIRP, Service, Demand Notice



Legal Services Committee cannot set up ‘Temporary Lok Adalats’(17.02.2016)

A Sub Divisional Legal Services Committee cannot form a ‘Temporary Lok Adalat’ under the Legal Services Authorities Act, 1987. The High Court noted th.....

Tags : Legal services committee, lok adalat, adjudication



Losing the case on merits after the advocate argued the matter is not deficiency in service on the part of the advocate for filing consumer complaint(08.11.2021)

The Petitioner filed three complaints before the District Forum through his three advocates against BSNL. All the three complaints came to be dismisse.....

Tags : Deficiency in service, Complaint, Maintainability



Benefit of ad hoc service, rendered by an employee, prior to his regular service on the same post would count for the purpose of increment and pension(28.12.2021)

The Petitioner was appointed as Junior Basic Teacher in Education Department on 12th September, 1994 on ad hoc basis and thereafter his services were .....

Tags : Ad hoc service, Pensionary benefits, Entitlement



Cenvat Credit in respect of Courier Service is admissible(06.04.2022)

The facts of the case is that, during the disputed period i.e. April 2015 to June 2017, the Appellant had availed Cenvat credit on the basis of invoic.....

Tags : Cenvat credit, Input service, Admissibility



When term of a contract is unfair, particularly by adopting an unfair trade practice, the aggrieved party has to be extended the resultant relief(09.11.2022)

The Appellant secured a Standard Fire and Special Perils policy from the Respondent. The Policy was meant to cover a shop situated in the basement of .....

Tags : Deficiency, Service, Exclusion clause



It is the obligation of the person intending to erect a building or to execute work to apply for completion certificate(09.02.2023)

Present appeal under Section 23 of the Consumer Protection Act, 1986 (‘the C.P. Act’) calls in question the order passed by the National Consumer Disp.....

Tags : Deficiency, Service, Completion certificate



Same activity can be taxed as ‘goods’ and ‘services’ provided contract is indivisible(10.04.2023)

The Revenue has preferred the present appeals feeling aggrieved with the impugned judgment and order passed by the CESTAT, by which the CESTAT has hel.....

Tags : Design services, Levy, Tax



Revisional powers of National Commission can be exercised only if there is some prima facie jurisdictional error appearing in impugned order(19.08.2016)

In instant case, deficiency in service alleged against present Petitioners was in respect of cancellation of flight. State Commission allowed Complain.....

Tags : Service, Deficiency, Compensation



Cenvat Credit is allowed on dredging service received by the Appellant for construction of navigation channel(29.08.2022)

In both the appeals, the common issue involved is that whether the dredging services received by the Appellant for dredging the navigation channel lea.....

Tags : Cenvat credit, Input service, Entitlement



Notice inviting option need not be personally served to employees unless Regulation or any instruction so provides(03.01.2017)

Instant appeal has been filed by PEPSU Road Transport Corporation. Appellate Court took the view that, it was obligatory on part of Defendants to have.....

Tags : Pension scheme, Notice, Option, Service



PIL cannot be filed in service matters(27.02.2017)

Instant writ petition is filed by a non-legal person and which is Forum of Schedule Caste and Schedule Tribes Legislators and Parliamentarians. Petiti.....

Tags : PIL, Locus standi, Service Matters



Commissioner, Service Tax cannot delve into correctness of Cenvat(30.10.2014)

On a perusal of sample debit notes, the nature of the service clarified by the Service Tax registration number, the Tribunal found in favour of the Ap.....

Tags : business auxiliary service, cenvat



National Commission has powers to call for records and pass appropriate orders in consumer disputes, where State Commission has exercised the jurisdiction not vested in it or acted illegally(26.05.2017)

Instant appeals have been filed against impugned order, passed by State Commission. Complaints were filed alleging deficiency in service rendered by O.....

Tags : Service, Deficiency, Compensation



Arbitration clause in Agreement does not bar jurisdiction of Consumer Fora to entertain Complaint(21.05.2019)

The brief facts in present case are that the Complainant, lured by the rosy representation of the officials of the Developer and the promise of posses.....

Tags : Service, Deficiency, Refund, Entitlement



No necessity for complaint to aver actual date of service of notice against dishonoured cheque(17.08.2015)

If the complaint contains the date of issuance of registered notice, merely not containing the date of receipt of information from the bank regarding .....

Tags : Banking, cheque, date of service, notice



No machinery in Finance Act, 1994 to levy and assess service tax on indivisible composite works contracts(20.08.2015)

A composite works contract should be bifurcated and ascertained before being taxed, but the same is not provided for in the Finance Act, 1994. The Cou.....

Tags : Service tax, composite contract, gross amount



If goods bought and/or services availed are exclusively for purpose of earning livelihood by means of self-employment, such an activity shall not fall within definition of commercial purpose.(26.07.2017)

Present first appeals have been filed under Section 19 read with Section 21(a)(ii) of Consumer Protection Act, 1986 against impugned orders, passed by.....

Tags : Complaint, Maintainability, Service, Availment



Compensation for officer persecuted by Uttar Pradesh government(17.11.2015)

The Supreme Court awarded a former officer in the Indian Forest Service Rs. 10 lakhs for allegedly being falsely implicated by the incumbent governmen.....

Tags : Corruption, public service, persecution, proof



In absence of proof of delivery, the presumption of service of notice is not sustainable(25.06.2021)

The Appellant filed refund claim for Rs.34,42,038. The refund sanctioning authority vide order-in-original sanctioned the refund for Rs. 34,42,218 to .....

Tags : Refund, Notice, Service thereto



The service of notice under Section 80 of CPC is a condition precedent for the institution of a suit against the Government or a public officer.(23.10.2017)

Present is a Plaintiffs' appeal against affirming judgment. Trial Court held that, no prior notice under Section 80 of Code of Civil Procedure, 1908 (.....

Tags : Notice, Service, Right to ferry



Minimum service stipulated in Rules cannot be ignored while considering claim for invalid pension(04.12.2019)

Present appeal arises out of the judgment whereunder the High Court has dismissed the Appellants' challenge to the order of the Odisha Administrative .....

Tags : Qualifying service, Pension, Entitlement



Asian Paints’ Home Solution tie-in arrangements with painters okayed(27.01.2016)

The Competition Commission of India dismissed a complaint alleging anti-competitive activities by Asian Paints. The complainant was displeased with th.....

Tags : Asian paints, home services, sub-contract



Zee Turner saved from service tax liability(01.04.2016)

The Customs Excise and Service Tax Appellate Tribunal saved Zee Turner from service tax levies after accepting submissions that it was merely acting a.....

Tags : Service tax, foreign broadcaster, indian agent



CISF constable’s dismissal for unprovoked aggression at DMRC station upheld(20.05.2016)

CISF personnel posted at DMRC metro station held to have been rightly dismissed for behaving rudely with and assaulting a person in plain clothes.
.....

Tags : dmrc, cisf, unprovoked, dismissal from service



Cleanup begins after KPSC “deceit”(21.06.2016)

Karnataka High Court held the procedure followed by Karnataka Public Service Commission in preparing the list of candidates admitted to the written ex.....

Tags : karnataka, public services, selection, nepotism



Notifications & Circulars

Results of TRAI audit on cellular quality in Delhi; app for DND complaints(01.06.2016)

Results of drive tests commissioned by TRAI in De.....

Tags : trai, drive test, delhi, quality, cellular service, do not disturb, commercial communication



Fundamental (Amendment) Rules, 2016(31.05.2016)

New Rules have set the age of superannuation of General Duty Medical Officers and Specialists in teaching, non-teaching and public health cadres of th.....

Tags : central health service, superannuation, age, sixty five



Business entities’ engaging senior advocates to pay service tax(06.06.2016)

After appearing to relent on charging service tax when soliciting the services of a senior advocate, the Ministry of Finance confirmed imposition of t.....

Tags : service tax, senior advocate, representational services, business entity



Courier Bond executed relating to Customs Cargo Service Provider(31.08.2016)

In Board's Circular no. 32/2013-Customs dated 16.08.2013, wherein, with regard to Regulation 5(1)(iii) of the Handling of Cargo in Customs Area Regula.....

Tags : Bonds, Execution, Cargo Service Provider



Survey on Computer Software and Information Technology Enabled Services Exports: 2015-16(20.10.2016)

The Reserve Bank of India today released, on its website, the data1 related to the 2015-16 round of the 'Survey on Computer Software and Information T.....

Tags : Export, Software service, Survey



Cabinet Approves Signing of Air Services Agreement Between India and Greece(22.02.2017)

Union Cabinet chaired by the Prime Minister Shri Narendra Modi has approved the signing of Air Services Agreement (ASA) between India and Greece. The .....

Tags : Air services, Approval, Agreement



TRAI releases Consultation Paper on 'Network testing before commercial launch of services'(01.05.2017)

1. The Telecom Regulatory Authority of India (TRAI) has today released a Consultation Paper on 'Network testing before commercial launch of services'......

Tags : Consultation Paper, release, Services



Amendment to exemption on certain taxable services from service tax under Section 66B of the Finance Act, 1994(21.10.2015)

The Central Government has made amendment to a Notification granting exemption on certain taxable services from whole of service tax leviable under Se.....

Tags : Pmjdy, rural, bank, correspondent, exempt, service tax



TRAI Releases Recommendations on "Cloud Services"(16.08.2017)

The Telecom Regulatory Authority of India (TRAI) has today issued its Recommendations on "Cloud Services".

1. DoT vide its letter dated 31.12.....

Tags : Recommendations, Cloud Services, Release



CBDT has been asked to consider inclusion of Service Charge while assessing tax: Shri Ram Vilas Paswan(13.09.2017)

Shri Ram Vilas Paswan, Union Minister for Consumer Affairs, Food & Public Distribution told that in order to check the levying of Service Charge compu.....

Tags : Service Charge, Inclusion, Tax, Assessment



Service Tax (Amendment) Rules, 2016(01.03.2016)

The Ministry of Finance notified Service Tax (Amendment) Rules, 2016 to amend Service Tax Rules, 1994. Amongst the changes is a substitution in the tr.....

Tags : service tax, partnership, advocates, deadline



Service in relation to IT Software exempt from service tax(01.03.2016)

The Ministry of Finance exempted services in relation to Information Technology Software leviable to service tax under Section 66B read with section 6.....

Tags : service tax, information technology, record, exempt



Point of Taxation (Amendment) Rules, 2016(01.03.2016)

The Ministry of Finance notified the Point of Taxation (Amendment) Rules, 2016 amending the Point of Taxation Rules, 2011. Among other changes, the ne.....

Tags : service tax, point of taxation



Sector-Wise Performance of Major Services and Some Recent Government Policies to Boost the Growth of the Sector(29.01.2018)

The Services sector, with a share of 55.2 per cent in India's Gross Value Added (GVA), continued to be the key driver of India's economic growth contr.....

Tags : Major Services, Performance, Economic survey



In 15 States And UTS, Services Sector is the Dominant Sector, Contributing More than Half of the Gross State Value Added(29.01.2018)

The Economic Survey 2017-18, tabled today in Parliament by the Minister for Finance and Corporate Affairs, Shri Arun Jaitely, presents a unique State-.....

Tags : Services Sector, Dominant, Survey



Certain transitional issues arising with respect to payment of service tax after 30th June 2017(28.09.2017)

I am directed to refer to two such issues which have arisen in the above context and to state that these issues have been examined and the following c.....

Tags : Transitional issues, Service tax, Payment



Smart City Centers helping in improved and efficient delivery of public services: Puri Consultative committee meeting held in Surat(11.06.2018)

Shri Hardeep S Puri, Minister of State(I/C) for Housing & Urban Affairs has stated that Smart City Center project is a unique component of the Smart C.....

Tags : Centers, Delivery, Public services



Submission of statement in XBRL(19.05.2016)

The Reserve Bank of India advised Indian Agents (Authorised Dealer Category – I banks) under the Money Transfer Service Scheme to report MTSS transact.....

Tags : Xbrl, money transfer service, 2016, indian agent



Tax on arbitral tribunal services to be borne by recipient(18.05.2016)

Service tax liability for services provided by an arbitral tribunal shall be on the service recipient if it’s a business entity.

The Depar.....

Tags : Service tax, arbitral tribunal, recipient, reverse charge



Clarification regarding actual service providers rendering eligible services to be entitled for the SFIS/SEIS benefits or the aggregator of services (Ports)(22.05.2018)

1. This Directorate has received references from exporters providing port related services seeking clarification whether the actual service providers .....

Tags : Clarification, Actual service providers, Eligible services, Benefits



TRAI envisages data stores in public wi-fi networks(13.07.2016)

The Telecom Regulatory Authority of India released a consultation paper on the

Tags : Cbdt, grievance, redressal, services



India and ADB sign $206 million loan to strengthen urban services in 5 Tamil Nadu cities(03.12.2019)

The Asian Development Bank (ADB) and the Government of India on 2nd December 2019 signed a $206 million loan to develop water supply and sewerage infr.....

Tags : India, ADB, Loan, Urban services



Indian Railways to provide Content on Demand Service on Trains and Stations(14.01.2020)

Content on Demand (CoD) will soon be available in all Premium/Express/Mail trains and Suburban trains of Indian Railways. With an aim to generate more.....

Tags : Content, Demand Service, Trains and Stations



Central Government hereby declares the services engaged in the industry of defence establishments to be a public utility service for the purposes of Industrial Disputes Act, 1947(18.12.2019)

Whereas the Central Government is satisfied that the public interest so requires that the services engaged in the industry of defence establishments, .....

Tags : Defence services, Public utility, Declaration



Management and advisory services by AMCs to Foreign Portfolio Investors(16.12.2019)

1. Consequent to the notification of SEBI (Foreign Portfolio Investors) Regulations, 2019 (hereinafter referred as "FPI Regulations"), Regulation 24 (.....

Tags : Advisory services, AMCs, Investors



Services provided to the Government, a local authority or a governmental authority with regard to water supply(22.08.2016)

It has been reported to the Board that in some cases contractors providing service of construction of tube wells for Government have been considered t.....

Tags : Contractors, Construction service, Government, Exemptions



Swasth ke Sipahi deliverying essential services and medicines at doorstep of patients and elderly under Pradhan Mantri Bhartiya Janaushadhi Pariyojana(07.04.2020)

Pharmacists, popularly known as "Swasth ke Sipahi", of Pradhan Mantri Jan Aushadhi Kendra , are deliverying essential services and medicines at doorst.....

Tags : Lockdown period, Essential services, Medicines, Doorstep



Reporting of Bank Guarantee on behalf of service importers discontinued(07.07.2016)

The Reserve Bank of India announced the discontinuation of submission of reports on guarantees issued by banks in favour of non-residents service prov.....

Tags : rbi, bank guarantee, service importer, reporting requirement



Steps taken by Department of Financial Services with regard to Disruption on account of Corona Virus(12.03.2020)

It is to bring to the notice of all concerned that Department of Financial Services (DFS) has issued the following instructions vide their OM No. 12/0.....

Tags : Financial Services, Disruption, Corona Virus



Modi Government Decides to give FRRO, Delhi Jurisdiction over Matters Relating to Services in Respect of OCI Card Holders residing in Gautam Buddh Nagar and Ghaziabad(11.11.2020)

During the last few years, the Government under the leadership of the Prime Minister Shri Narendra Modi has taken a number of measures to facilitate t.....

Tags : FRRO, Delhi Jurisdiction, Services



Transaction in Corporate Bonds through Request for Quote platform by Portfolio Management Services(09.12.2021)

1. In order to enhance transparency pertaining to debt investments by Portfolio Management Services (PMS) in Corporate Bonds (CBs) and to increase liq.....

Tags : Transaction, Corporate Bonds, Management Services



Extending value-added services through ATMs(23.03.2016)

The Reserve Bank of India has permitted Primary (Urban) Co-operative Banks and State Co-operative Banks to offer all their products and services throu.....

Tags : Atm, value added services, co-operative bank



TRAI responds to DoT reference for improving telecom on islands(23.03.2016)

The Telecom Regulatory Authority of India issued a response to the Department of Telecom reference for improving telecommunications services in the An.....

Tags : islands, infrastructure, universal services obligation fund



Mentioned industrial undertakings under Industrial Disputes Act, 1947 be declared as public utility services(27.01.2022)

1. Whereas the Central Government being satisfied that the public interest so requires that the services engaged in the following industrial undertaki.....

Tags : Industrial undertakings, Declaration, Public utility services



Draft Master Direction on Outsourcing of Information Technology (IT) Services(23.06.2022)

1. Regulated Entities (REs) have been extensively leveraging Information Technology (IT) and IT-enabled services (ITeS) in their business, products an.....

Tags : Master Direction, Outsourcing, IT Services



Securities and Exchange Board of India (Employees' Service) (Second Amendment) Regulations, 2022(22.06.2022)

In exercise of the powers conferred by section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the fol.....

Tags : Employees' Service, Second Amendment, Regulations



EPFO Introduces 'View Pension Passbook' Service for the pensioners through Umang App(03.05.2018)

Employees' Provident Fund Organisation (EPFO), which is providing a host of e-services for its stakeholders, has now introduced a new service through .....

Tags : Passbook, Service, Pensioners, Umang App



International Financial Services Centres Authority (Form of Annual Statement of Accounts) Rules, 2022(28.02.2022)

In exercise of the powers conferred by clause (d) of sub-section (2) of section 27 read with sub-section(1) of section 16 of the International Financi.....

Tags : Financial Services, Annual Statement, Accounts, Rules



E-Commerce Marketing Platform(04.08.2022)

The National Small Industries Corporation, a PSU under the Ministry of Micro, Small and Medium Enterprises (MSME) facilitates e-marketing service to M.....

Tags : E-marketing, Service, MSMEs



IBBI disposes off 6,172 complaints and grievances out of 6,231 against service providers under IBC(08.08.2022)

The Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) Regulations, 2017 enable stakeholders to file a grievance or.....

Tags : Complaints, Service providers, Disposal



Union Public Service Commission (Exemption from Consultation) Amendment Regulations, 2015(18.08.2015)

The Ministry of Personnel, Public Grievances and Pensions notified Regulations, 2015, amending the Union Public Service Commission (Exemption from Con.....

Tags : Amendment, Public service, regulations, 1958



Clarifications on Finance Act, 1994 and Central Excise Act, 1944(18.08.2015)

The Central government issued clarifications with regard to detections made during audit, investigation or scrutiny. The clarifications relate to the.....

Tags : Show cause notice, service tax



Reserve Bank of India launches its Second Global Hackathon - HARBINGER 2023(14.02.2023)

Reserve Bank is organising its second global hackathon - "HARBINGER 2023 - Innovation for Transformation" with the theme 'Inclusive Digital Services'......

Tags : Hackathon, Launch, Digital Services



Facilitation by the Insurers for cashless services at network hospitals(22.04.2021)

1. It has been brought to the notice of the Authority that some hospitals are denying cashless facility to policyholders for treatment of COVID-19 tre.....

Tags : Insurers, Cashless services, Network hospitals



Leviability of Service Tax on declared service "Agreeing to obligation to refrain from an act, or to tolerate an act or situation, or to do an act" under Section 66E(e) of Finance Act, 1994(28.02.2023)

1. An issue has arisen on the levy of service tax on liquidated damages arising out of breach of contract, forfeiture of salary or payment of bond amo.....

Tags : Leviability, Service Tax, Declared service



Compliances for initiation of Voluntary Liquidation of a Financial Service Provider(13.02.2024)

1. The Code provides for the voluntary liquidation process of corporate persons. However, the definition of 'corporate person' in sub-section (7) of s.....

Tags : Compliances, Voluntary Liquidation, Financial Service Provider



Central Government declares the services engaged in iron & steel industry to be a public utility service for ID Act, 1947 for a further period of six months effective from 17th Feb., 2024(14.02.2024)

Whereas the Central Government is satisfied that public interest so requires that the services engaged in the Iron and Steel, which is covered under i.....

Tags : Services, Iron and steel industry, Public utility



Coir Board Services (Classification, Control and Appeal) Bye-laws, 2016(09.11.2016)

In exercise of the powers conferred by clause (d) of sub-section (1) of section 27 of the Coir Industry Act, 1953 (45 of 1953) read with bye-laws 15 a.....

Tags : Amendment, Bye-laws, Services, Coir Board



RBI launches Survey on International Trade in Banking Services (ITBS): 2019-20(24.09.2020)

The Reserve Bank of India has launched the 2019-20 round of its annual Survey on International Trade in Banking Services (ITBS).

The survey,.....

Tags : Survey, International Trade, Banking Services



Central Government hereby declares the services of Bank Note Paper Mill India Private Limited, Mysore, Karnataka to be a public utility service for the purposes of Industrial Disputes Act, 1947(18.08.2020)

Whereas the Central Government is satisfied that the public interest so requires that the services in the Bank Note Paper Mill India Private Limited, .....

Tags : Paper Mill, Public utility service, Declaration



Service Tax (Second Amendment) Rules, 2017(30.01.2017)

In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Gov.....

Tags : Service Tax, Rules, Amendment



Department of Posts starts providing NPS services through online mode(28.04.2022)

Department of Posts, Ministry of Communications (DoP) has been providing the National Pension Scheme (NPS-All Citizen Model Scheme), a voluntary Pensi.....

Tags : NPS services, Online mode - 28.04.2022



Central Government hereby declares the services engaged in the industry of defence establishments to be a public utility service for the purposes of Industrial Disputes Act, 1947(01.12.2020)

Whereas the Central Government is satisfied that the public interest so requires that the services engaged in the industry of defence establishments, .....

Tags : Services, Defence establishments, Public utility



Central Government hereby declares the services engaged in the Banking industry to be a public utility service for the purposes of Industrial Disputes Act, 1947(18.04.2019)

Whereas the Central Government is satisfied that public interest so requires that the services engaged in the Banking industry, which is covered under.....

Tags : Services, Declaration Industrial Disputes



Central Government declares the services engaged in the Coal industry to be public utility service(28.12.2022)

Whereas the Central Government is satisfied that public interest so requires that the services engaged in the Coal industry, which is covered under it.....

Tags : Services, Coal industry, Public utility



Payment of Service Tax by Department of Posts and Ministry of Railways by way of book adjustment(21.03.2023)

1.Board had earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and the Ministry of.....

Tags : Payment, Service Tax, Book adjustment



"Indian Telecom Services Performance Indicator Report" for the Quarter ending March, 2015.(12.08.2015)

TRAI released the 'Indian Telecom Services Performance Indicator Report' showing key parameters and growth trends for telecom services and Cable TV, D.....

Tags : trai, report, telecom services, usage



Launch of webpage by Ministry of Electronics and Information Technology for facilitating taxpayers with regard to addressing issues related to Information Technology Services & Electronics goods(21.06.2017)

In order to ensure preparedness for GST implementation from 1st of July 2017, Ministry of Electronics & Information Technology has launched a dedicate.....

Tags : Webpage, Launch, Information Technology, Services



Service tax levy on services provided by a Goods Transport Agency(05.10.2015)

Ministry of Finance has taken measures to alleviate difficulties faced by Goods Transport Agencies in respect of service tax levy on the services of g.....

Tags : Service tax, goods, transport



Central Government hereby declares the services of industry engaged in Food Stuffs to be a Public Utility Service for the purposes of Industrial Disputes Act, 1947(09.07.2019)

Whereas the Central Government is satisfied that the public interest requires that the services of the industry engaged in Food Stuffs, which is cover.....

Tags : Industry, Food Stuffs, Public Utility Service



Clarification on doubts related to supply of Information Technology enabled Services (ITeS services)(18.07.2019)

1. Various representations have been received seeking clarification on issues related to supply of Information Technology enabled Services (hereinafte.....

Tags : Doubts, Clarification, ITeS services



Central Government hereby declares the services engaged in the industry of defence establishments to be a public utility service for the purposes of Industrial Disputes Act, 1947(21.06.2021)

Whereas the Central Government is satisfied that the public interest so requires that the services engaged in the industry of defence establishments, .....

Tags : Services, Defence establishments, Public utility



Report on Revenue Neutral Rate and Structure of Rates for GST(04.12.2015)

A Committee appointed by the Government to suggest tax rates under the common Goods and Services Tax framework for the whole country has released its .....

Tags : Committee report, goods and services, tax



Tax on services received by apparel exporters in fabrication of garments(15.12.2015)

The Ministry of Finance has sought to clarify ambiguities regarding the applicability of service tax on services received by an apparel exporter from .....

Tags : Service tax, apparel, export, receipt



Tax deadlines extended in Tamil Nadu(07.12.2015)

Due to widespread flooding in Chennai and Tamil Nadu, the Central Board of Direct Taxes extended the date for deposit of tax deducted at source and ta.....

Tags : Excise, service tax, extension, tamil nadu



Services in 'Manufacturing of Alumina and Aluminium' and 'Mining of Bauxite' declared as Public Utility Service for a further period of six months(15.11.2017)

The Services in industry 'Manufacturing of Alumina and Aluminium' and 'Mining of Bauxite' which is covered by item 30 and 31 of the First Schedule to .....

Tags : Services, declaration, Public Utility Service



Persons exempted from obtaining registration under Central Goods and Services Tax Act, 2017(15.11.2017)

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this n.....

Tags : Services, Supply, Exemption



Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016(15.02.2016)

The Ministry of Finance notified Rules pertaining to forms furnished under Section 15A of the Central Excise Act, 1944. Information return referred to.....

Tags : Service tax, return, annual, electronic



TRAI releases recommendations on "License Fee and Policy Matters of DTH Services"(21.08.2023)

Telecom Regulatory Authority of India (TRAI) has today issued the recommendations on "License Fee and Policy Matters of DTH Services".

The Mi.....

Tags : Recommendations, Release, DTH Services



GeM Partners with Central Bank of India for Payment Related Services(07.11.2019)

Government e-Marketplace (GeM) signed MoU with Central Bank of India. Through this partnership, Central Bank of India will be able to offer an array o.....

Tags : MoU, Signing of, Services



Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017(20.09.2021)

1. Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in r.....

Tags : Goods and Services Tax, Clarifications



Clarification on doubts related to scope of "Intermediary"(20.09.2021)

1. Representations have been received citing ambiguity caused in interpretation of the scope of "Intermediary services" in the GST Law. The matter has.....

Tags : Goods and Services Tax, Clarifications



Export of Goods and Services- Realisation and Repatriation of Export Proceeds-Relaxation(01.04.2020)

1. The Government of India as well as the Reserve Bank has been receiving representations from Exporters Trade bodies to extend the period of realisat.....

Tags : Goods and Services, Export Proceeds, Relaxation



Condition for operation of air transport services to/from Diu aerodrome after 31st December, 2024(20.11.2023)

In pursuance of the proviso to sub-rule (1) of rule 78 of the Aircraft Rules, 1937 and in supersession of the notification No. AV-11012/7/2020- A date.....

Tags : Air transport services, Diu



Release of Consultation Paper on 'Cloud Services' seeking comments of all stakeholders(23.10.2019)

1. Telecom Regulatory Authority of India (TRAI) released a Consultation Paper on 'Cloud Services' seeking comments of all stakeholders. Full text of t.....

Tags : Release, Consultation Paper, 'Cloud Services'



GST - Supply of services upto Rs 5 lakh allowed under Composition Scheme(21.01.2018)

APART from approving various legislative changes the GST Council at its 25th meeting has also approved the proposal to allow supply of services upto R.....

Tags : GST, Supply, Services



Clarification on levy of tax for services provided by government or authority(13.04.2016)

The Central Board of Excise and Customs issued a comprehensive clarification on the levy of service tax on services provided by the government or a lo.....

Tags : Service tax, government, business entity



Services engaged in the Coal industry declared to be a public utility service(23.11.2021)

Whereas the Central Government is satisfied that public interest so requires that the services engaged in the Coal industry, which is covered under it.....

Tags : Services, Declaration, Public utility



Extension of On-Tap term liquidity facility to ease access to emergency health services(10.02.2022)

1. As announced in the Statement on Developmental and Regulatory Policies on February 10, 2022, the On-Tap term liquidity facility to ease access to e.....

Tags : Extension, Liquidity facility, Emergency health services



Central Government hereby declares the services engaged in the coal industry to be a public utility service for the purposes of Industrial Disputes Act, 1947(27.05.2020)

Whereas the Central Government is satisfied that public interest so requires that the services engaged in the coal industry, which is covered under it.....

Tags : Coal industry, Public utility service, Declaration



News

#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)

Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.

Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules



#GST: Registered Persons Can Claim Refund of Integrated Tax on Export of Goods/Services(03.07.2017)

Govt has notified amended rules relating to CGST which has inserted a new clause, Rule 96A to CGST Rules that allows a registered person to claim refu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies GST Compensation Cess Rules, 2017(03.07.2017)

Government has notified GST Compensation Cess Rules, 2017 in order to compensate loss of manufacturing States under new indirect tax regime for first .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Unregistered Dealers Can Claim Cenvat Credit for Goods Purchased before GST Rollout(03.07.2017)

Govt has notified that dealers who are not registered under Central Excise Act but is registered with CGST can claim Cenvat Credit for goods purchased.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Reduced Rate of Fertilizers under CGST(03.07.2017)

Govt has notified rates approved by GST Council on Fertilizers under CGST Act, UTGST Act and IGST Act. As per the notification, Mineral or chemical fe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: GST Compensation Cess on Vehicles Transporting up to 13 Persons(03.07.2017)

Govt has amended its earlier notification dated 28.06.2017 which levies 15% GST Compensation cess on motor vehicles for transport of 10 or more person.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Assessee Having Provisional ID must Complete Registration Procedure by September(03.07.2017)

Govt has clarified that a period of three months is allowed to complete procedure of issue of Goods and Services Tax Identification Number (GSTIN) i.e.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi High Court Seeks Report on Implementation of Ban Orders on App-Based Cab Service(18.08.2015)

Delhi High Court has sought report from City Government's Transport and Traffic Departments on whether app-based cab service provider is still operat.....

Tags : Delhi High Court,App-Based Cab Service



CBDT: Payment of ‘Passenger Service Fee’ by an Airline to Airport Operator Does Not Attract TDS(14.06.2017)

Central Board of Direct Taxes (CBDT) has issued a circular clarifying that payment of ‘Passenger Service Fee’ made by an airline to Airport Operator d.....

Tags : Central Board of Direct Taxes, Passenger Service Fee



Karnataka Assembly Passes State GST Bill(16.06.2017)

Karnataka State Assembly has unanimously passed 'Karnataka Goods and Services Tax Bill, 2017'.

Tags : Karnataka Goods and Services Tax Bill, 2017



GST Rollout on June 30 Midnight, Filing Rules Relaxed for Jul-Aug(19.06.2017)

Goods and Services Tax (GST) Council has decided to increase room tariff threshold, above which luxury rate of 28% will apply, to Rs 7,500 from Rs 5,0.....

Tags : Goods and Services Tax, Filing Rules



#OneNationOneTax: GST Council Revises Tax Rates For Restaurants, Seals Rates for Lotteries(19.06.2017)

Goods and Services Tax (GST) Council has fixed cost of eating out at restaurants at 18%, down from 28% decided earlier. Council has fixed tax of state.....

Tags : Goods and Services Tax, GST Rates



GST Council: Composition Scheme Not Available to Manufacture of Ice-Cream, Pan Masala, Tobacco(20.06.2017)

Goods and Services Tax (GST) has decided to exclude manufacture of ice-cream, Pan Masala and Tobacco from the purview of Composition Levy Scheme under.....

Tags : Goods and Services Tax, Composition Scheme



CBEC Releases Draft Notification Amending Bill of Entry and Bill of Export Regulations(20.06.2017)

Central Board of Excise and Customs (CBEC) has released draft notification amending Bill of Entry Regulations, 1976 and Bill of Export Regulations, 19.....

Tags : Goods and Services Tax, Bill of Entry, Bill of Export Regulations



Government Reopens Window for GST Registration From June 1(12.05.2017)

Government has decided to reopen window for GST registration for 15 days from June 1 for taxpayers to enroll themselves with the Goods & Service Tax N.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Bombay High Court Says 'No' to Sales Tax Exemption For Railway Catering Services(17.05.2017)

Bombay High Court has held that railway catering services cannot be exempt from sales tax under Article 285 of Constitution.

Tags : Bombay High Court , Railway Catering Services



Govt: Aadhaar Mandatory For Availing Benefits Under Atal Pension Yojana(17.05.2017)

Ministry of Financial Services, Government of India has mandated use of Aadhaar Card for availing benefit of Atal Pension Yojana.

Tags : Ministry of Financial Services, Atal Pension Yojana



Puducherry Becomes First UT to Pass State GST Bill(18.05.2017)

Puducherry Assembly has unanimously passed Puducherry Goods and Services Tax Bill, 2017 and has became the first Union Territory to pass SGST Bill 201.....

Tags : Puducherry, Goods and Services Tax Bill



#GST: Council Seals Four Tier Tax Slab For Services, 13 in 5% Bracket, Education, Healthcare Exempted(22.05.2017)

GST Council has finalised tax rates for services. Education and healthcare have been exempted from GST regime. Telecoms and financial services will be.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST: Council Exempts 83 Services From GST Regime, Fits About 500 Services Under Four Slabs(22.05.2017)

Rail, air and road transport will fall in the 5 per cent tax slab. Hotels with tariff under Rs 1,000 will be exempt from GST, those between Rs 1,000-2.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



#GST Council: Legal Services, Education, Health are Tax Free Under GST(22.05.2017)

Services by Government, Local authorities, RBI, educational institutions, incubate, services by way of slaughtering animals, insurance services and se.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



Punjab, Tamil Nadu Passes State Goods and Services Tax (GST) Bills(20.06.2017)

Punjab and Tamil Nadu State Assemblies have passed Punjab State Goods and Services Tax (GST) Bill, 2017 and Tamil Nadu State Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST) Bill



#GST: Government Notifies Persons Exempted from Obtaining Registration(21.06.2017)

Central Government has notified persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis as th.....

Tags : Goods and Services Tax, GST, Registration



#GST: Govt notifies gst.gov.in as Common E-Portal for GST(21.06.2017)

Central Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, f.....

Tags : Goods and Services Tax, GST, E-Portal



#GST: Six Sections of IGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act will be implemented from 22nd .....

Tags : Goods and Services Tax, GST, IGST Act



#GST: Eighteen Sections of CGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act will be implemente.....

Tags : Goods and Services Tax, GST, CGST Act



#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....

Tags : Goods and Services Tax, GST, CGST Act, IGST Act



#GST: Govt Notifies Anti-Profiteering Rules(21.06.2017)

Central Government has notified the Anti-profiteering Rules, 2017 under the GST law.

Tags : Goods and Services Tax, GST, Anti-Profiteering Rules



#GST: CBEC Notifies Aadhaar/ Bank Account Based Verification for Purpose of CGST Rules(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified Aadhaar based Electronic Verification Code (EVC) or Bank account based One Time Password as mo.....

Tags : Goods and Services Tax, GST, CGST Rules, Aadhaar/ Bank Account



Allahabad High Court Set Aside Akhilesh’s Appointments in UP Higher Education Services Commission(08.09.2015)

Allahabad High Court has set aside appointment of three senior members (Veer Singh Yadav, Rudal Yadav and Anil Kumar Singh) of UP Higher Education Ser.....

Tags : Allahabad High Court,UP Higher Education Services Commission



#GST: Council Reviews Cess on Cigerrates, New Rates Applicable from Monday Midnight(18.07.2017)

Goods and Services Tax (GST) Council has raised GST compensation cess on cigarattes over higher rate of 28 per cent.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: 12% GST on Citrus Fruits, Clementines, Wilkings, Grape Fruits Including Lemons and Limes(18.07.2017)

Central Government has issued a corrigendum to Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 stating that citrus fruits, clementine.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Delhi High Court Notices Centre Over Plea Against 12% GST on Sanitary Napkins(19.07.2017)

Delhi High Court has sought response of Centre on a plea against imposition of 12 per cent GST on sanitary napkins.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Delhi HC Questions Legality of Centre’s Press Release on GST on Legal Services(19.07.2017)

Delhi HC has asked Centre to clarify “legal sanctity” of press release, wherein it was clarified that legal services provided by an individual Advocat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Assam Notifies List of Documents Required for Transit of Goods(19.07.2017)

Government of Assam has notified list of documents which shall be carried by a person in charge of the conveyance at the time of consignment of goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Centre Says Hotel Tariffs upto 7500 to Attract 18% GST Irrespective of Star Rating(19.07.2017)

Government has clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than IN.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Rate of Goods and Services under IGST & UTGST(03.07.2017)

Central Government has notified a number of notifications prescribing rates applicable for goods and services under IGST and UTGST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Unutilized ITC Will Not be Refunded on Construction Services under UTGST(03.07.2017)

Central Board of Excise and Customs has notified that refund is not allowable under Union Territory Goods and Services Tax (UTGST) Act in case of cons.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Amends Customs, Central Excise Duties and Service Tax Drawback Rules(03.07.2017)

Government has amended Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 with a view to insert necessary changes to drawback rules u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Lays Down Procedure for Intimating Aadhaar Number to IT Dept(03.07.2017)

Central Government has notified procedure for intimating Aadhaar number with Income Tax Department in compliance with provisions of section 139AA of I.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Border Commercial Tax Checkposts in 22 States Abolished(04.07.2017)

As many as 22 states have abolished Border Commercial Tax checkposts after rollout of Goods and Services Tax (GST) on July 1, marking a big step towar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Firms Can Sell ‘Unsold Stock’ at Reprinted MRP Till Sept 30(05.07.2017)

Central Government has allowed change in MRP on unsold stock prior to implementation of Goods and Services Tax (GST) till 30th September 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Releases FAQs on Composition Levy(06.07.2017)

Central Government has released Frequently Asked Questions (FAQs) on Composition levy under new indirect tax law, GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Allows Manual filing of Bond/Letter of Undertaking for Exports(06.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporters can manually submit Bond/ Letter of Undertaking for exports.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: 18% IGST on Renting of Transport Vehicles Other than Motorcabs(10.07.2017)

Central Government has issued a corrigendum to its earlier Notification No. 8/2017 dated 28.06.2017 whereby rental services of transport vehicle other.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: Service Tax Return for April to June 2017 Must Be Filed before 15th August 2017(10.07.2017)

Central Board of Excise and Customs (CBEC) has mandated all service providers who are assesses under the Finance Act, 1994 to submit returns for the p.....

Tags : Service Tax Return



#GST: Government Adds Sanitary Napkins to 12% Tax Slab(11.07.2017)

Government has said that sanitary napkins will attract a GST rate of 12%, a shade lower than 13.7% in the previous indirect tax regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: No GST on Annual Gifts By Employer of Less Than Rs. 50,000(11.07.2017)

Ministry of Finance has clarified that gifts up to a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies GST Exemption to Import of Aircraft, Aircraft Engines and Its Parts(12.07.2017)

Central Government has notified exemption to the import of aircraft, aircraft engines and its parts procured on lease from the the Goods and Services .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: No GST on Free Food Supplied in Anna Kshetras(12.07.2017)

Finance Ministry has clarified that Goods and Services Tax (GST) is not applicable on free food supplied in Anna Kshetras run by religious institution.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Delhi HC Says 'No Coercive Action Against Lawyers, Law Firms For Non-Compliance With GST'(14.07.2017)

Delhi High Court has directed the Centre to abstain from taking any coercive action against lawyers and law firms for non-compliance with any legal re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: 5% Tax on Branded Goods Applicable Only if Brand/ Trade Name is Registered Under TM Act(06.07.2017)

Central Government has clarified that unless the brand name or trade name is actually on Register of Trade Marks and is in force under Trade Marks Act.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Registration for Tax Deductor and Tax Collector will Start from July 25(06.07.2017)

Government has decided to open the registration window for Tax Deductors and Tax collectors from July 25.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: WB Govt Prohibits Tax Deduction/ Collection under WB VAT Act(06.07.2017)

West Bengal Government has said that no TDS/TCS shall be collected under WB VAT Act till the enforcement of TDS/TCS provisions under GST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: President Promulgates CGST & IGST Ordinances for Jammu & Kashmir(10.07.2017)

President Pranab Mukherjee has promulgated two ordinances regarding introduction of Goods and Service Tax (GST) in Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: FM Launches Mobile App ‘GST Rates Finder’(10.07.2017)

Union Finance Minister Arun Jaitley has launched a mobile app “GST Rates Finder” which is now available on android platform and will soon be available.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Clarification on Migration, New Registration, Opting for Composition Scheme Etc Issued(10.07.2017)

Ministry of Finance has issued clarification on Migration, New Registration, Opting for Composition Scheme and Issue of Bills of Supply. Any person wh.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Safeguards for Furnishing LoU in place of a Bond for Exports(10.07.2017)

Central Board of Excise and Customs (CBEC) has notified conditions and safeguards for registered person who intends to supply goods or services for ex.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Allahabad High Court Cancels Appointment of UPPSC Chief(15.10.2015)

Allahabad High Court has set aside appointment of Uttar Pradesh Public Service Commission (UPPSC) chairman Dr Anil Yadav, while declaring it “ultra vi.....

Tags : Allahabad High Court , ttar Pradesh Public Service Commission ,Dr Anil Yadav



#GST: IGST on High Sea Sales of Imported Goods is Payable at Time of Clearance(03.08.2017)

Central Board of Excise and Customs (CBEC) have clarified that Integrated Goods and Services Tax (IGST) is payable on High Sea Sales of goods imported.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GSTN Asks Traders to File July Returns from 5 Aug Onwards(04.08.2017)

Goods and Services Tax Network (GSTN) will open the facility of filing returns from 5th August 2017. By this, the first GST return for the month of Ju.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court Directs Appointment of Candidate Turned Away By KPSC(08.08.2017)

Supreme Court has directed Kerala Public Service Commission (KPSC) to appoint a candidate who had been denied advice memo for appointment as a Lower D.....

Tags : Supreme Court, Kerala Public Service Commission



#GST Council Confirms Applicability of RCM on Legal Services(08.08.2017)

GST Council has confirmed applicability of reverse charge mechanism on all legal services provided to business entities.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Freezes Rate for Textile Job Works at 5%, Cuts Rate for Govt Works Contract to 12%(08.08.2017)

GST Council in its 20th meeting has fixed GST rate for textile job works at 5 percent, and cut rate for government works contract to 12 percent with b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Freezes Rate for Printing Books, Newspapers at 12% If Services Supplied by 3rd Party(08.08.2017)

GST Council has said that tax rate of job work for printing books and newspapers will be 12% if service is supplied by someone else, while GST rate wi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Brings Down Tax Rates on Agricultural Services to 12%(08.08.2017)

GST Council has brought down agriculture services, tax rate of post-harvest and storage to 12% from current 18%. Tax rate for entry into planetariums .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Services by Educational Institution to Students, Faculty, Staff Exempt from GST(14.07.2017)

Ministry of Finance has clarified that services provided by an educational institution to students, faculty and staff are fully exempt from Goods and .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Services by Residents Welfare Association Not to Become Expensive under GST(14.07.2017)

Ministry of Finance has clarified that services provided by Housing Society Residents Welfare Association not to become expensive under Goods and Serv.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Legal Services By Individual Lawyers, Senior Lawyers,Law Firms Liable For GST Under RCM(17.07.2017)

Ministry of Finance has clarified that legal services provided by an individual advocate including a senior advocate and a firm of advocates are liabl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST:Services By Educational Bodies, Including Boarding & Lodging Facilities, Fully Exempt From GST(17.07.2017)

Finance Ministry has clarified that there is no change in tax liability relating to education and related services in the GST era, except reduction in.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



MP High Court Rejects Plea of MPPSC Candidate Declared Not Qualified(17.07.2017)

Madhya Pradesh High Court has upheld the MP Public Service Commission (MPPSC) decision to declare a candidate ‘not qualified’ for the State Civil Serv.....

Tags : Madhya Pradesh High Court, MP Public Service Commission



#GST: Non-Registration with GST After July 30th Would Attract Penalty(17.07.2017)

Finance Ministry has said that traders should obtain registration under Goods and Service Tax (GST) law at the earliest without waiting for the last d.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Taxpayers Can Opt for Composition Scheme till July 21(17.07.2017)

Govt has said that small businesses with turnover of up to Rs 75 lakh can opt for composition scheme under Goods and Services Tax regime till July 21.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Authority for Advance Ruling: No Service Tax on Payments to Expats Working in Local Arms of MNCs(21.12.2015)

Authority for Advance Ruling has said that payments to expats working in India for local arms of multinationals by the foreign parent won't attract se.....

Tags : Authority for Advance Ruling , multinationals, service tax



Government Notifies that Services Provided by OC Members to RBI is Subject to GST under RCM(17.10.2017)

Central Government has notified that Goods and Services Tax (GST) is payable on supply of services provided by Overseeing Committee (OC) members to RB.....

Tags : Goods and Services Tax, reverse charge mechanism



Government Extends Benefit of Composition Scheme to Persons Providing Exempted Services under GST(17.10.2017)

Government has extended the benefit of composition scheme to the persons providing exempted services under the new Goods and Services Tax (GST) regime.....

Tags : Goods and Services Tax



GSTN Starts Offline Utility for Filing GSTR-3B(23.10.2017)

Goods and Services Tax Network (GSTN) has launched an excel based offline tool for filing GSTR 3B. Taxpayers can download offline utility from GSTN po.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Rate on Food Packages Distributed to EWS under Govt Approved Programmes Reduced(23.10.2017)

Central Government has notified that only 5% GST is leviable on food preparations put up in unit containers and intended for free distribution to econ.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers(23.10.2017)

Madras High Court has quashed the order of Commercial Tax department disallowing Input Tax Credit (ITC) to jewelers across Tamil Nadu.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies CGST (Tenth Amendment) Rules(23.10.2017)

Central Government has notified 10th amendment to Central Goods and Services Tax (CGST) Act, 2017. The amended notification says that for claiming ref.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



President Promulgates Ordinance to Raise GST Compensation Cess on Motor Vehicles(04.09.2017)

President Ram Nath Kovind has promulgated an ordinance to raise the compensation cess levied luxury, sports utility and large cars under the Goods and.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Deadline for Filing GST Returns(06.09.2017)

GIC (GST Implementation Committee) has decided to extend date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and 30th September 2017.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Cess Hike in Cars to Take Effect from Today(11.09.2017)

GST Council has decided to hike cess on mid-sized cars by 2%, taking the effective GST rate to 45%. Also, cess on large cars has been hiked by 5%, tak.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: TDS, TCS Deductors Can Apply for GST Registration from 18 September(11.09.2017)

Goods and Services Tax (GST) registrations for entities mandated to collect and deduct tax at source will start from 18 September. However, the date f.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST Council Alters Tax Rates for Over 40 items(11.09.2017)

GST Council has slashed tax rates for Walnuts, broom, clay idols custard powder, idly-dosa batter, rubber bands, raincoat, dhoop batti, saree fall, co.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Deadline for GSTR 1 Filing Extended to October(11.09.2017)

GSTR1, which was to be filed by Sep 10, can be filed till Oct 10 by smaller businesses and large ones by Oct 3. GSTR-2 for July will have to be done b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: Royalty Paid to Govt for Right to Use Natural Resources Subject to GST Under RCM(22.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that license fee, lease charge, royalty etc paid to Government for assigning right to use nat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: E-Commerce Operators Providing House-keeping Services Are Liable to Pay GST(24.08.2017)

Central Government has notified that E-Commerce Operators would be liable to pay Goods and Services Tax (GST) for providing house-keeping services und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Clarifies Applicability of GST on Selling of Space for ads in Print Media(24.08.2017)

Govt has clarified that selling of space for ads in print media is leviable to GST @ 5%, if ad agency works on principal to principal basis. If ad age.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Clarifies Applicability of GST on Services by Fair Price Shops(24.08.2017)

Central Government has clarified that services provided by Fair Price Shops to Government are exempted from the ambit of new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Services of FIFA to Attract NIL GST(24.08.2017)

Central Government has exempted services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: LLPs Must be Treated as a Partnership Firm or Firm under GST Regime(24.08.2017)

Central Government has notified that Limited Liability Partnerships (LLP) registered under 2008 Act must be considered as a partnership firm or Firm u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Composite Supply of Works Contract Provided to Govt Attracts 12% GST(24.08.2017)

Government has reduced rate of GST applicable to specified supply of works contract services to 12 per cent from the current 18%. Transport of passeng.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Haryana Govt Issues Guidelines for Inspection/ Detention of Conveyances(11.08.2017)

Haryana State Government has issued guidelines for road side checking and inspection/detention of conveyances under GST regime. As per GST law, Govt. .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Clarifies 'Manufacturer of Food Items Can Claim ITC on Rent'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that a manufacturer of taxable food items is eligible to claim input tax credit on the rental.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Clarifies 'Food Supplied in Non-AC Areas of A/C Restaurants Attracts 18% GST'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that 18 per cent GST is applicable to food supplied in non-A/C areas of an A/C restaurant.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Return Filing Date Extended for Taxpayers Availing Input Tax Credit(18.08.2017)

Central Government has extended due date for filing of Goods and Services Tax (GST) return for taxpayers who want to avail the transitional input tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Says 'Tractors to Attract 18% Tax'(21.08.2017)

Central Government has notified that 18 per cent GST is applicable to tractors. Earlier, a highest rate of 28% was applicable on tractors.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Kerala Assembly Passes State GST Bill, 2017(21.08.2017)

Kerala Legislative Assembly has passed the Kerala Goods and Services Tax Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Amended CGST Rules, Releases Form for Grant of UIN to UN Bodies(21.08.2017)

Central Government has notified the amended Central Goods and Services Tax (CGST) Rules, 2017. It also released the application/form for grant of Uniq.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Allahabad HC to UPPSC: Be Much More Thoughtful While Setting Question Papers(24.12.2015)

Allahabad High Court has rejected a bunch of petitions challenging results of an examination, conducted by Uttar Pradesh Public Service Commission (UP.....

Tags : Allahabad High Court, Uttar Pradesh Public Service Commission



Delhi Govt Notifies GST Exemption to Intra-State supply of Heavy Water and Nuclear Fuels(10.11.2017)

Delhi Government has notified that intra-state supply of heavy water and nuclear fuels will be out of the ambit of Goods and Services Tax (GST).

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: Only 50 Items to Remain in 28 Percent Slab(10.11.2017)

GST Council has decided to keep only 50 items, mostly demerit, sin and luxury goods in top 28% bracket.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: 18% Rate for Chewing Gums, Chocolates, After Shave(10.11.2017)

GST Council has said that 18% GST will be levied on chewing gums, chocolates, after shave, deodorant, washing power, detergent, marble.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



No IGST on Import of Specific Sports Goods by Sports Persons of Outstanding Eminence(13.11.2017)

GST Council has exempted the import of specific sports goods by sports persons of outstanding eminence from the ambit of Integrated Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Council: File Form GSTR-3B by 20th of Succeeding Month Till March, 2018(13.11.2017)

GST Council has said that all taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Council Reduces Fine for Late Filing of Return to Rs. 20 from Rs. 200 per day(13.11.2017)

GST Council has said that for filing FORM GSTR-3B, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’ will be R.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Calcutta HC Upholds Single-Bench Order, Nullify West Bengal Madrasa Service Commission Act, 2008(10.12.2015)

Calcutta High Court has upheld a single bench order that nullified the West Bengal Madrasa Service Commission Act, 2008 and rejected appeal by West Be.....

Tags : Calcutta High Court , West Bengal Madrasa Service Commission Act, 2008



SC: Selection of Successful DJS Candidates Would Remain Unviolated(10.12.2015)

Supreme Court has said that selection of 15 successful candidates of the Delhi Judicial Services examinations held last year would remain and sought r.....

Tags : Supreme Court, Delhi Judicial Services examinations



GST: Retail Sale Price Declared on the Footwear Package is Inclusive of Goods and Service Tax(04.10.2017)

Central Government has clarified that Retail Sale Price declared on the Foot ware Package is inclusive of Goods and Services Tax (GST).

Tags : Goods and Services Tax, Retail Sale Price



GST Council Slashes Rates for 27 Items(09.10.2017)

GST Council has lowered tax rates on 27 products and a few services and asked a panel of state ministers to examine if 18% GST on air-conditioned rest.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Council: Exports Are Tax Free for 6 Months(09.10.2017)

GST Council has said that exporters are exempted from the Integrated Goods and Services Tax (IGST) for 6 months.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt: No Further Extension of Last Date for Filing GSTR-1 for July(10.10.2017)

Government has said that there will not be any further extension for filing GSTR-1 for the month of July. The last date for filing GSTR-1 for the mont.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court: Lessee Should Collect GST on Sale Value of Mineral Purchased in E-Auction(11.10.2017)

Supreme Court has directed that buyer of the mineral purchased in the e-auction shall pay Goods and Services Tax (GST) on the sale value directly to t.....

Tags : Supreme Court, Goods and Services Tax (GST), One-Nation_One-Tax



CBDT: GST Not to be Added for TDS Computation(20.07.2017)

CBDT has clarified that, where the recipient of a service is required to deduct tax at source (TDS) when making a payment to the supplier, the amount .....

Tags : CBDT, Goods and Service Tax



Kerala HC: No Service Tax For Used Car Dealers(24.07.2017)

Kerala High Court has held that dealers who facilitate the exchange of used-cars with new cars, or re-sale of used cars, are not liable to pay service.....

Tags : Kerala High Court, Service Tax



#GST: GSTN Portal Begins Invoice Uploading for Businesses(25.07.2017)

GSTN portal has started accepting uploading of sale and purchase invoices of businesses generated post Goods and Services Tax rollout on July 1.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Extends Deadline for Composition Scheme(25.07.2017)

Government has extended deadline for small businesses to opt for composition scheme in GST regime by nearly four weeks to August 16.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: National Anti-profiteering Authority Set Up to Aid Consumer Confidence(26.07.2017)

GST Council has formed a selection committee headed by the Cabinet Secretary to identify and recommend eligible persons for appointment as the chairma.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Odisha Cabinet Approves Revised Rates(27.07.2017)

Odisha Cabinet has granted its nod for revised Goods and Services Tax (GST) rates and provided its consent for changes in cadres of Agricultural depar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Gujarat High Court: Legal Consultant of Corporation Not Eligible to Apply for JSE(31.07.2017)

Gujarat High Court has held that a legal consultant of a corporation is not eligible to apply for a Judicial Service Examination.

Tags : Gujarat High Court, Judicial Service Examination



#GST: Govt Says 'Exporter can Claim Refund of GST Compensation Cess on Exported Goods'(31.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporter is eligible for refund of GST Compensation Cess in respect of goods exported by.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Waives Late Fee for August and September Returns(25.10.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of Augu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies 0.1% GST on Intra-State Supply of Goods between Registered Persons for Exports(25.10.2017)

Central Government has notified Integrated tax of 0.1% and Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



NCDRC Orders Post Offices To Pay Rs 25K To 2 Law Graduates Who Missed Chance At DJSE(26.10.2017)

NCDRC has held the Post Master General in Chandigarh & Lodhi Road in New Delhi guilty of deficiency in service for failing to deliver the application .....

Tags : National Consumer Disputes Redressal Forum, Delhi Judicial Service Examination



GST: Govt Extends Due date for filing GST ITC-04(26.10.2017)

Central Government has extended due date for filing ITC-04 for details of goods/capital goods sent to job worker and received back.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC: Outsourcing of Services by US Company to Indian Subsidiary Doesn’t Constitute PE(27.10.2017)

Supreme Court of India has held that Outsourcing of Services by a US company to Indian company doesn’t constitute Permanent Establishment (PE).

Tags : Supreme Court, Outsourcing of Services



Govt Extends Time Limit for Intimation of Details of Stock held Before Opting for Composition Levy(30.10.2017)

Central Government has extended time limit for intimation of details of stock held on the date preceding the date from which option for composition le.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Registration: FORM GST REG-26 Can Be Filed Till 31st December(30.10.2017)

Central Government has extended due date for filing application for Final Registration in FORM GST REG-26 is extended to 31st December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies Acts Extending CGST & IGST to Jammu & Kashmir(28.08.2017)

Central Government has notified CGST and IGST Acts extending Goods and Services Tax (GST) laws to the State of Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Extends Due Date for Filing GSTR-6(29.08.2017)

Central Government recently extended the due date for filing GSTR-6 till September. As per the new Notification, Input Service Distributor can file re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST Intelligence Arm to be Regulator for Gems & Jewellery Sector Under PMLA to Monitor Black Money(29.08.2017)

GST intelligence arm, Directorate General of Goods and Service Tax Intelligence, has been named the regulator for dealing with money laundering cases .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Government: Non-Monetary Fringe Benefits Received by Employees are Subject to GST(29.08.2017)

Central Government has clarified that non-monetary fringe benefits received by an employee from his employer is subject to tax under the new indirect .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Clarifies, 'Lottery is a Good under GST Regime'(30.08.2017)

Central Board of Excise and Customs has said that supply of lottery has been treated as supply of goods under Central Goods and Services Tax (CGST) Ac.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: Online Info., Database Access Suppliers From Outside India Gets Relaxation For Return Filing(30.08.2017)

Central Board of Excise and Customs (CBEC) has extended the due date of filing return for persons providing Online Information and Database Access or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Government Notifies E-Way Bill Rules(31.08.2017)

Government has notified the E-way Bill Rules, 2017 keeping some items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Lok Sabha Passes GST (Compensation to States) Amendment Bill 2017(28.12.2017)

Lok Sabha has passed Goods and Services Tax (Compensation to States) Amendment Bill 2017. The bill seeks to increase maximum rate at which Compensatio.....

Tags : Goods and Service Tax



Govt Notifies CGST (Fourteenth Amendment) Rules, 2017(02.01.2018)

Government has notified Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, according to which Unique Identity Number in accordance wit.....

Tags : Goods and Service Tax



Govt Waives Late Fee for Delay in Furnishing GSTR-4(02.01.2018)

Central Government has waived the late fee payable u/s 47 of the CGST Act, by any registered person for failure to furnish the return in FORM GSTR-4 b.....

Tags : Goods and Service Tax



GST E-Way Bill Rules Are Applicable From 1st February(02.01.2018)

Central Government has notified 1st February 2018 as due date for implementing E-Way Bill Rules under the Goods and Services Tax (GST) regime.

Tags : Goods and Service Tax



Govt. Notifies Due Dates for Filing GST Returns (Aggregate Turnover of Upto Rs. 1.5 Crore)(02.01.2018)

Govt has notified the last dates for filing returns under GST regime. Registered persons having aggregate turnover of upto 1.5 crore rupees shall fil.....

Tags : Goods and Service Tax



Govt. Notifies Due Dates for Filing GST Returns (Aggregate Turnover More Than Rs. 1.5 Crore)(02.01.2018)

Last dates for filing GST returns for persons having aggregate turnover of more than 1.5 crore rupees shall file monthly return in form GSTR-1 for the.....

Tags : Goods and Service Tax



Finance Ministry: Leasing of Vehicles Purchased & Leased Prior to GST Rollout Would Attract GST(13.10.2017)

Finance Ministry has clarified that leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the a.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST:Threshold Limit for Registration Applicable for Persons Making Inter-State Supplies of Services(16.10.2017)

Central Government has notified that persons making inter-State supplies of services having turn over above 20 Lakhs are bound to obtain registration .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Defers Reverse Charge Mechanism under GST till 31st March(16.10.2017)

Central Government has notified that the implementation of provisions relating to reverse charge mechanism will be applicable from 1st April 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Prescribes Method for Payment of Tax on Issuance of Invoice by Registered Persons(16.10.2017)

Central Board of Excise and Customs (CBEC) has notified method for making payment of tax on issuance of invoice by registered persons having aggregate.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Empowers State Tax Officers for Processing and Grant of Refund under CGST Act(16.10.2017)

Central Government has issued a notification seeking to cross-empower State Tax officers for processing and grant of refund under the Central Goods an.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Returns Filing Date by Person Supplying Online Info & Database Access Services Extended till 20th Nov(16.10.2017)

Central Board of Excise and Customs (CBEC) has extended due date of filing return for persons providing Online Information and Database Access or Retr.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Timelimit for Filing ITC-01 to 31st October(16.10.2017)

Central Government has notified extension of time limit for making declaration GST ITC-01 to avail Input Tax Credit till the 31st day of October 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Time limit for Filing of Return by Composition Dealer(16.11.2017)

Central Government has notified that the time limit for filing GST return in Form GSTR-4 by the Composition dealer is extended to 24th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of More than 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores. The due dat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of Upto 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores. The due dates ar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Due Date for Furnishing GSTR-5 by Non-Resident Taxable Person Extended to 11th December(16.11.2017)

Central Government has extended time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 under the Goods and Services Tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Date for Filing GSTR-5A to 15th December(16.11.2017)

Central Government has extended the due date for filing of return in FORM GSTR-5A for the months of July to October, 2017 till 15th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Notifies Due Dates for Furnishing FORM GSTR-3B till March 2018(16.11.2017)

Central Government has notified the due dates for furnishing the returns in FORM GSTR-3B till March 2017. As per the Notification, returns for January.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC Notifies 2.5% CGST for Standalone Restaurants Without Input Tax Credit and 9% for Others(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified that standalone restaurants are liable to pay CGST @ 2.5% whereas other restaurants would pay .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Rajasthan HC Put Stay Result of Rajasthan Administrative Service Pre-2013(01.02.2016)

Rajasthan High Court has stayed result of Rajasthan Administrative Service (RAS) prelim exam-2013 and summoned Chairman of Rajasthan Public Service Co.....

Tags : Rajasthan High Court, Rajasthan Administrative Service



Maharashtra Govt Mandates E-Way Bill for Inter-State Supplies from 1st February(23.01.2018)

Government of Maharashtra has made 'E-Way Bill' mandatory in State for Inter-State Supplies from 1st February, 2018.

Tags : Goods and Service Tax



State/ UT GST Officers Can Process Refund Applications Filed in FORM GST RFD-01(24.01.2018)

Central Government has said that the officers appointed under the respective SGST Act, 2017 or the UGST Act, 2017 are authorized to act as officers fo.....

Tags : Goods and Service Tax



GST: Govt Notifies Common Portals for E-Way Bill(24.01.2018)

Central Government has notifed www.gst.gov.in as the Common GST e-Portal for facilitating registration, payment of tax, furnishing of returns and comp.....

Tags : Goods and Service Tax



Govt Notifies Reduction in Late Fee for GST Returns(24.01.2018)

Central Government has notified that the late fee for filing of GSTR-1, GSTR-5, GSTR-5A & GSTR-6 has been reduced to Rs. 50 per day.

Tags : Goods and Service Tax



Govt. Extends Due Date for Filing GSTR-6 by Input Service Distributors(24.01.2018)

Central Government has extended the last date for filing GSTR-6 by Input Service Distributors under the GST regime. As per the notification, the tax p.....

Tags : Goods and Service Tax



Allahabad HC Directs to Re-Open the Facility to File TRAN-1 in GST Portal(25.01.2018)

Allahabad High Court has directed the Government to re-open the Goods and Services Portal in order to enable the tax payer to file TRAN-1.

Tags : Goods and Services Tax



CCI Approves Rs 850-cr Acquisition of GTL's OME Business by E2 Energy Service(08.01.2016)

Competition Commission of India (CCI) has approved Rs 850 crore acquisition of network services firm GTL Ltd's OME business by E2 Energy Service.

Tags : Competition Commission of India, GTL Ltd, E2 Energy Service



RBI Allows IFSCs Bank Branches to Open Foreign Currency Current Accounts(08.01.2016)

Reserve Bank of India (RBI) has permitted bank branches at International Financial Services Centres (IFSCs) to open foreign currency current accounts .....

Tags : Reserve Bank of India , International Financial Services Centres



GST Council Clears E-Bill Mechanism For Transfer of Goods(18.12.2017)

GST Council has decided to implement the e-way bill mechanism throughout the country by June 1 after reviewing the readiness of IT network. Under the .....

Tags : Goods and Service Tax



Gauhati HC Stays Service Tax Demand Made Post-GST Rollout(19.12.2017)

Gauhati High Court has stayed a show cause notice issued by the department demanding service tax from the petitioner M/s Mascot Entrade Pvt Ltd for wa.....

Tags : Goods and Service Tax



GST: Rajasthan Govt Notifies E-Way Bill(20.12.2017)

Rajasthan State Government has notified the Electronic Bill under the Goods and Services Tax (GST).

Tags : Goods and Service Tax



GST: Due Date for Filing Return for Input Tax Credit is 31st January(22.12.2017)

Central Government has notified the extension of time limit for making declaration GST ITC-01 to avail Input Tax Credit till the 31st day of January 2.....

Tags : Goods and Service Tax



GST: Non-Resident Tax Payers Can File Returns Till 31st January(22.12.2017)

Central Government has notified January 31 as the time limit for furnishing the return for the months July to December by a non-resident taxable perso.....

Tags : Goods and Service Tax



Mobile Chargers Sold With Mobile Phones Can’t be Taxed Separately: Allahabad HC(25.01.2018)

Allahabad High Court has held that no separate rate of tax is leviable on selling mobile chargers along with mobile phones under a composite package.

Tags : Goods and Services Tax



No 'GST Compensation Cess' on Old and Used Motor Vehicles: CBEC(29.01.2018)

Central Board of Excise and Customs (CBEC) has exempted old and used cars from the levy of GST Compensation Cess.

Tags : Goods and Services Tax



CBEC: 5% GST on Supply of Goods Classified Under Chapter 86 to Railways(29.01.2018)

CBEC has clarified that when goods classified under chapter 86 is supplied to railways, it attracts 5% GST. However, noramal GST rates are applicable .....

Tags : Goods and Services Tax



Govt Notifies GST Exemption to Government’s Share of Profit Petroleum(29.01.2018)

Central Government has notified exemption to its share of profit petroleum paid to the Centre from the Goods and Services Tax (GST).

Tags : Goods and Services Tax



Govt Prescribes Special Procedure for Construction Services Against Transfer of Development Rights(29.01.2018)

Government has prescribed a special procedure for construction services against transfer of development rights to a developer, builder, construction c.....

Tags : Goods and Services Tax



Govt: RCM Applicable to Service of Renting of Immovable Property by Govt to Registered Persons(29.01.2018)

Government has notified that the supply of service of immovable property by the the Central Government, State Government, Union territory or local aut.....

Tags : Goods and Services Tax



Govt Notifies Change of GST Rates on Goods, Services(29.01.2018)

Central Government, in line with the recommendations of the GST Council, has notified change of rate on Goods and Serives.

Tags : Goods and Services Tax



Gujarat Exempts Intra-State Supply of Goods from E-Way Bill(30.01.2018)

State Government of Gujarat has exempted almost all intra-State supply of goods from the generation of e-way bill under the Goods and Services Tax Reg.....

Tags : Goods and Services Tax



Bombay HC Admits RCOM-SSTL Merger Application(08.02.2016)

Bombay High Court has admitted application for merger between Reliance Communications (Rcom) and Sistema Shyam Teleservices Ltd. (SSTL), the telecom u.....

Tags : Bombay High Court, Reliance Communications, Sistema Shyam Teleservices Ltd.



Stay on Rajasthan Administrative Services examination lifted(15.02.2016)

The Rajasthan High Court lifted a stay on examinations for the Rajasthan Administrative Services and ordered the formation of a committee to look into.....

Tags : Rajasthan, administrative services, committee



5% GST for Food or Drink Supplied in College Canteen/ Mess: Govt(10.01.2018)

Central Government has clarified that supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit under the curren.....

Tags : Goods and Service Tax



GST e-way Bill System Rolled Out on Trial Basis(18.01.2018)

Government has implemented electronic way bill on trial basis and asked the traders to register with the new transportation system before 1st February.....

Tags : Goods and Service Tax



Govt. Exempts Legal Services Provided to Govt & Govt Entities From GST(19.01.2018)

GST Council has recommended the Central Government to exempt legal services provided to Government, Local Authority, Governmental Authority and Govern.....

Tags : Goods and Service Tax



GST Council Revises Rates For 29 Goods, 53 Services Categories(19.01.2018)

GST Council has approved a rejig in the rates of 29 goods and changes to the taxation regime for 53 services at its 25th meeting in Delhi.

Tags : Goods and Service Tax



GST Council Revises GST Rates for Second-hand Medium & Large Cars, SUVs,(19.01.2018)

GST Council has approved rate cut on second-hand medium and large cars and SUVs from 28 per cent to 18 per cent and on other old and used motor vehicl.....

Tags : Goods and Service Tax



GST Council Revises GST Rates on Diamonds, Gemstones(19.01.2018)

GST Council has slashed tax rate on diamonds and precious stones to 0.25 per cent from current 3 per cent.

Tags : Goods and Service Tax



Finance Minister Raises Service Tax by 0.5%(01.03.2016)

Finance Minister Arun Jaitley has managed to increase service tax slightly by 0.5 percent in the form of Krishi Kalyan cess.

Tags : Service Tax , Krishi Kalyan cess



Rajya Sabha Passes Bill Seeking to Remove Anomalies in Pensionary Benefits of Judges(03.03.2016)

Rajya Sabha has passed the High Court and the Supreme Court Judges (Salaries and Conditions of Service) Amendment Bill, 2015, seeking removal of anoma.....

Tags : Rajya Sabha , the High Court and the Supreme Court Judges (Salaries and Conditions of Service) Amendment Bill, 2015



Govt Amends GST Settlement of Funds Rules(08.02.2018)

Central Government has notified the Goods and Services Tax (GST) Settlement of Funds Rules, 2017 that allows Central Government to provisionally settl.....

Tags : Goods and Services Tax



RBI Grants Relief to MSME Borrowers Registered Under GST(08.02.2018)

Reserve Bank of India (RBI) has notified that the exposure of banks and NBFCs to a borrower classified as micro, small and medium enterprise shall con.....

Tags : Goods and Services Tax



GST: Superintendents of Central Tax Can Issue SCN Under CGST & IGST Acts(12.02.2018)

Central Board of Excise and Customs (CBEC) has said that the Superintendents of Central Tax shall also be empowered to issue show cause notices and or.....

Tags : Goods and Services Tax



GST: ‘Way Bill’ Mandatory for Intra-State Movement of Goods in Telangana(12.02.2018)

State Government of Telangana has notified the document known as “Way Bill” which should be issued by the registered person for intra-State movement o.....

Tags : Goods and Services Tax



GSTO/AC Authorized to Process Refund Claims Under Delhi GST Act(16.02.2018)

State Government of Delhi has assigned Assistant Commissioner and the Goods and Services Tax Officer (GSTO) to process the refund claims under the Del.....

Tags : Goods and Services Tax



SC Directs NALSA to Furnish Details on Jails with 150% Occupancy(27.02.2018)

Supreme Court has directed National Legal Services Authority (NALSA) to look into the issue of overcrowded prisons and sought information on jails whe.....

Tags : supreme court, National Legal Services Authority



GSTN Comes Within the Ambit of RTI Act: CIC(05.03.2018)

Central Information Commission (CIC) has held that the Goods and Services Tax Network (GSTN) will come well within the purview of the Right to Informa.....

Tags : Goods and Services Tax



CBEC Mandates ‘ e-SANCHIT ‘ for Online Filing of Documents from 15th March(05.03.2018)

Central Board of Excise and Customs (CBEC) is all set to implement its new facility 'e-SANCHIT' enabling the registered persons to file documents onli.....

Tags : Goods and Services Tax



Packaging of Goods is ‘Part of Manufacture’, Service Tax Not Leviable: CESTAT, Delhi(05.03.2018)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has declared that packaging of goods are part of manufacture for which, service tax .....

Tags : Service Tax



GST: Maharashtra Govt Prescribes Norms for Online Filing of LUTs(05.03.2018)

Maharashtra State Government has enabled the facility of online submission of Letter of Undertaking (LUTs)by the taxable person who makes the zero-rat.....

Tags : Goods and Services Tax



No GST If Cash Calls are Merely Transaction in Money: CBEC(07.03.2018)

Central Board of Excise and Customs (CBEC) has clarified the liability to pay tax on the taxable services provided by the members of the Joint Venture.....

Tags : Goods and Services Tax



Govt Extends Due Date for Filing TRAN 2 Till 31st March(08.03.2018)

Central Government has extended the due date for filing of TRAN-2 by the taxpayers under the Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax



Govt. Notifies Aadhaar Act, Operationalises Some of Its Provisions(13.07.2016)

Union Government has notified Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 and operationalised some o.....

Tags : Union Government, Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016



Haryana Govt. Notifies Norms for Manual processing of Refund Under GST Regime(29.05.2018)

Haryana Government has notified the rules for application and processing of refund under the Haryana Goods and Service Tax (GST) Act.

Tags : Goods and Services Tax



No Late Fee for Delayed Filing of GSTR-5A: GSTN(30.05.2018)

Goods and Services Tax Network (GSTN) has clarified that no late fee is payable for delayed payment of GSTR-5A by the Online Information and Database .....

Tags : Goods and Services Tax Network



Govt Notifies NACIN as Authority for Conducting GST Practitioners Exam(30.05.2018)

Central Board of Indirect Taxes and Customs (CBIC) has notified National Academy of Customs, Indirect Taxes & Narcotics (NACIN) as the authority for c.....

Tags : Goods and Services Tax



P&H HC Quashes Haryana Govt’s Policies For Regularizing Grp B, C, D Staff(01.06.2018)

High Court of Punjab and Haryana has quashed four policies by which the Haryana Government had sought to regularize the services of Group B, C and D e.....

Tags : High Court of Punjab and Haryana, Service



Interest on Outstanding Credit Card Balances Ssubject to GST: CBIC(05.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that any interest/ delayed payment charges charged for delay in payment of brokerage .....

Tags : Goods and Services Tax



No Service Tax on Ambulance Services Provided to Govt by Pvt Service Providers: CBIC(05.06.2018)

Central Board of Indirect Tax and Customs (CBIC) has clarified that Service Tax cannot be levied on Ambulance Services provided to the Government by t.....

Tags : Goods and Services Tax



Seizure Under UP GST Act Involving Inter-State Transactions is Permissible: Allahabad High Court(22.03.2018)

Allahabad High Court has held that the seizure of goods under the Uttar Pradhesh Goods and Services Tax Act involving an inter-State transaction is va.....

Tags : Allahabad High Court, Goods and Services Tax



Kerala HC Permits Release of Goods by Furnishing Simple Bond, Directs Expedite Adjudication(23.03.2018)

Kerala High Court has permitted the assessee to release goods detained by the State GST department by furnishing a simple bond. The Court also directe.....

Tags : Kerala High Court, Goods and Services Tax



Govt Amends Rules relating to Anti-Profiteering Authority(26.03.2018)

Central Board of Excise and Customs (CBEC) has notified the Central Goods and Services Tax Rules (Third Amendment) by amending the rules relating to a.....

Tags : Goods and Services Tax



Government: E-way Bill Rollout from Apr 1, GSTR-3B to be Filed Till June(26.03.2018)

Government has notified April 1 as the implementation date for e-way bill, which will be required for transporting goods valued over Rs 50,000 between.....

Tags : Goods and Services Tax



UP Higher Judicial Service Promotees Can’t Be Given Promotion Without Suitability Test: Supreme Court(29.03.2018)

Supreme Court has asserted that promotees recruited to the UP Higher Judicial Services (HJS) in the year 2008/2009 are not entitled to seniority prior.....

Tags : Supreme Court, Judicial Service



Tamil Nadu Temporarily Exempts E-Way Bill from Intra-State Supply(30.03.2018)

Tamil Nadu State Government has clarified that e-way bill is not required for intra-State movement of goods in the State of Tamil Nadu till any furthe.....

Tags : Goods and Services Tax



Gujarat Govt Notifies Exemption from E-way Bill for Intra-State Movement(30.03.2018)

Gujarat Government has notified that no e-way bill is required for intra-State movement of goods.

Tags : Goods and Services Tax



Delhi HC to Homebuyers: Don’t Pay Service Tax to Builders(09.06.2016)

Delhi HC while passing a judgment that could effect home buyers across the country has held that service tax cannot be charged on property units in a .....

Tags : Delhi HC, service tax



Generation of E-Way Bill Depend on Interstate-Movement of Goods, Not Supply: CBIC(12.06.2018)

Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the generation of E-Way bill is not dependent on whether a supply is inter-sta.....

Tags : Goods and Services Tax



GST: Govt Extends Special Refund Fortnight till 16th June(13.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has extended the refund fortnight for fast track clearance of pending dues to exporters by two days.....

Tags : Goods and Services Tax



Government Extends Time Limit for Clearing GST Practitioners Enrollment Exam(14.06.2018)

Government has extended the period within which the persons who have applied for enrollment of GST Practitioners shall pass the exam from one year to .....

Tags : Goods and Services Tax



GST: Government Notifies Changes in GST Returns w.e.f 1st July(14.06.2018)

Government has amended the rules relating to refund on account of inverted duty structure, refund of input tax credit etc applicable from 1st July 201.....

Tags : Goods and Services Tax



GST: Govt Notifies List of Goods Which May be Disposed off Post-Seizure(14.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has specified the list of goods which may be disposed off by the proper officer post seizure under .....

Tags : Goods and Services Tax



GST: Delhi Notifies E-Way Bill for Intra-State Movement of Goods(18.06.2018)

Delhi has notified that the E-Way Bill is mandatory for intra state movement of goods for all B2B transactions above Rs.1 Lakh from 16th June 2018.

Tags : Goods and Services Tax



Goods Can’t be Seized for Non-Filling of Part B of E-Way Bill: Allahabad HC(19.06.2018)

Allahabad High Court has ruled that the goods cannot be seized for non-filling of Part B of the E-Way Bill transported within a distance of 50kms.

Tags : Goods and Services Tax



Delhi HC Upholds Tax on Food, Drinks in AC Hotels, Restaurants(16.08.2016)

Delhi HC has upheld Centre’s decision to impose service tax on food and beverages served in air-conditioned restaurants and hotels across the country.

Tags : Delhi HC, Centre, service tax



Bombay HC Admits Plea filed by Tata Capital Financial Services for Recovering Dues(17.08.2016)

Bombay HC has admitted winding-up petition filed by Tata Capital Financial Services to recover dues worth about Rs 29 crore from 3i Infotech.

Tags : Bombay HC , Tata Capital Financial Services



SC to Centre: Adhere to Rules in Weapons' Sale(17.08.2016)

SC has said sale of Non-Service Pattern (NSP) weapons by army to its officers should be done under "strict scrutiny and supervision" and in conformity.....

Tags : SC , Non-Service Pattern (NSP) weapons



CIC: Information on Disbanded Army Intel Unit can't be Sought(19.08.2016)

Central Information Commission (CIC) has dismissed appeal seeking disclosure of internal Army report on now-disbanded intelligence unit, Technical Ser.....

Tags : Central Information Commission , Technical Service Division



GST: Madhya Pradesh HC Directs State Tax Dept to Remove Check Posts(17.07.2018)

Madhya Pradesh High Court has issued an interim order directing the State Tax department to take necessary steps to implement the notification abolish.....

Tags : Goods and Services Tax



SC: Permitting Candidate to Inspect Answer Sheet Won’t Affect Public Interest or Govt. Functioning(19.07.2018)

While directing Uttar Pradesh Public Service Commission to allow a candidate to see his answer sheets of examination, Supreme Court has observed that .....

Tags : Supreme Court, Uttar Pradesh Public Service Commission



GST Council Approves Tax Exemption to Sanitary Napkins(23.07.2018)

GST Council has approved the exemption to sanitary napkins from the current GST regime.

Tags : Goods and Services Tax



GST: Govt Extends Reverse Charge Mechanism Till 30th September 2019(08.08.2018)

Central Government has decided to further extend the implementation of reverse charge mechanism (RCM) till 30th September 2019 under the Goods and Se.....

Tags : Goods and Services Tax



Lok Sabha Passes GST Amendment Bills(13.08.2018)

Lok Sabha has passed Central GST (Amendment) Bill, Integrated GST (Amendment) Bill, Union Territory GST (Amendment) Bill and GST (Compensation to Stat.....

Tags : Goods and Services Tax



Govt Notifies Due Dates for Filing GSTR-1 from July to March 2019(13.08.2018)

Central Board of Indirect Tax and Customs (CBIC) has notified the due dates for filing GSTR-1 for the taxpayers with the aggregate turnover of upto Rs.....

Tags : Goods and Services Tax



Fertilizers Supplied for Use in Manufacture of Other Fertilizers Attract 5% GST: CBIC(13.08.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that the fertilizers supplied for direct use as fertilizers, or supplied for use in t.....

Tags : Goods and Services Tax



Govt Notifies Due Dates for Filing GSTR 3B from July to March 2019(13.08.2018)

Central Government has notified that the Form GSTR 3B for each month from July 2018 to March 2019 required to be filed by 20th of next month.

Tags : Goods and Services Tax



Photography Services for Preparing Voters ID Card Not Subject to Service Tax: Calcutta HC(16.08.2018)

Calcutta High Court has held that photography services done by the agency while preparing Electoral Photo Identity Card (EPIC) would not be subject to.....

Tags : Calcutta High Court, Service Tax



Sale of Study Materials by Coaching Centres Would Not Attract Service Tax: CESTAT(16.08.2018)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad bench has observed that sale of study materials by a registered coaching centre.....

Tags : CESTAT, Service Tax



#GST: Central Goods & Services Rules-2017 Notified, Will Be Effective From Tomorrow(21.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, Central Goods & Services Rules-2017



#GST Rollout: Six Sections of IGST Act Notified, Effective From Today(22.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act shall come into force from tod.....

Tags : Central Government, Goods and Services Tax (IGST) Act



#GST Rollout: Eighteen Sections of CGST Act Notified, Effective from Today(22.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act shall come into fo.....

Tags : Goods and Services Tax, GST, CGST Act



#GST Rollout: Central Goods & Services Rules-2017 Notified, Effective From Today(22.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, CGST Act



#GST Rollout: Seven Sections of UTGST Act Notified, Effective From Today(22.06.2017)

Central Government has notified that seven sections of Union Territory Goods and Services Tax (UTGST) Act (1, 2, 3, 4, 5, 17, 21, 22) shall come into .....

Tags : Central Government, Goods and Services Tax



#GST Rollout: Central Government Declares 1st July as ‘GST Day’(23.06.2017)

Union finance ministry has said that GST Day will be celebrated across all field offices of Central Board of Excise and Customs (CBEC) on July 01, in .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi High Court: Books ‘Sulekh Sarita Parts I to V’ are Exempted from Goods and Services Tax(06.06.2019)

Delhi High Court has noted that the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ and not ‘Exercise Books’ unde.....

Tags : Delhi High Court, Goods and Services Tax



GST: E-Way Bill Mandatory for Intra-State Supplies in Haryana from April 20th(17.04.2018)

Haryana State Government has decided to implement e-way Bill for intra-State movement of goods within the State from April 20th.

Tags : Goods and Services Tax



Govt: Composition Dealers Need Not Furnish Details of Inward Supplies(18.04.2018)

Finance Ministry has clarified that Composition Dealers need not furnish details of inward supplies from registered supplier in FORM GSTR – 4.

Tags : Goods and Services Tax



GST: Six More States to Roll Out Intra-State e-Way Bills from April 20(19.04.2018)

Finance Ministry has said that e-Way Bill system for intra-State movement of goods would be implemented from 20th April, 2018 in the States of Bihar, .....

Tags : Goods and Services Tax



Govt Notifies Amended Rules Relating to GST Refund(19.04.2018)

Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax Rules (Fourth Amendment) by amending the rules 89(5.....

Tags : Goods and Services Tax



TDF Forms Not Required for Inter-State Supply of Goods: Allahabad High Court(24.04.2018)

Allahabad High Court has held that T.D.F. forms are not required to be carried as the Central Government, who is the only authority empowered to presc.....

Tags : Goods and Services Tax



Maharashtra Postpones E-Way Bill Rollout to 31st May(01.05.2018)

Maharashtra government has postponed the implementation of the e-way bill regime till May 30.

Tags : Goods and Services Tax



Collection of Post-dated Cheques During Inspection Not Permissible Under GST: Gujarat HC(01.05.2018)

Gujarat High Court has said that the practice of collecting post-dated cheques during inspection is not permissible under the Goods and Services Tax .....

Tags : Goods and Services Tax



CESTAT: Service Tax Cannot be Levied on Remuneration for Sales Promotion(13.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Allahabad has set aside the ruling of a Lower Tribunal and has held that if the entire remuneration.....

Tags : CESTAT, Service Tax



MoF Grants Exemptions from Service Tax on Certain Services Provided by Govt. and Local Authorities(15.04.2016)

Ministry of Finance (MoF) has granted business entities exemption from service tax on certain services provided by Govt. and local authorities. Over r.....

Tags : Ministry of Finance , Service Tax



Allahabad HC Put Stay on Notification on Service Tax on Lawyers(19.04.2016)

Allahabad High Court has put stay on notification issued by Central Board of Excise and Customs (CBEC), imposing service tax on senior advocates. This.....

Tags : Allahabad High Court, CBEC, service tax



SEBI Bans First Financial Services, 28 Others from Markets for 3 Years(03.04.2018)

Securities and Exchange Board of India (SEBI) has barred First Financial Services and 28 others from the markets for three years for orchestrating a f.....

Tags : SEBI, First Financial Services



5% GST for Railway Catering Services in Trains & Stations: Govt(09.04.2018)

Government has clarified that 5% uniform rate of Goods and services Tax (GST) is applicable to all railway catering services in trains or on stations.

Tags : Goods and Services Tax



SC: Form Panel to Look Into Pensioner Medical Claim Under CGHS(16.04.2018)

Supreme Court has asked Health and Family Welfare Ministry to “expeditiously” set up a high-powered committee to deal with medical reimbursement claim.....

Tags : Supreme Court, Central Government Health Services scheme, CGHS



CESTAT: No Service Tax Would be Applicable on Value of Materials on Which Sales Tax is Already Paid(06.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Chennai has held that the spare parts etc, which have been used in the course of maintenance servic.....

Tags : CESTAT, Service Tax



Government Notifies First Appellate Authority Under Delhi GST Act(15.05.2018)

Delhi Government has notified the First Appellate Authority under Delhi Goods and Services Tax Act wherein the Commissioner (State Tax) authorized all.....

Tags : Goods and Services Tax



Govt Waives Late Fee for FORM GSTR-3B for Taxpayers Subject to Conditions(15.05.2018)

Central Government has notified waiver of the Late Fee for FORM GSTR-3B by those registered persons whose declaration in FORM GST TRAN-1 was submitted.....

Tags : Goods and Services Tax



Supreme Court Dismisses Challenge to Recruitment to Punjab Superior Judicial Service(16.05.2018)

Supreme Court has dismissed the appeals challenging advertisement and process of recruitment to the Punjab Superior Judicial Service conducted way bac.....

Tags : Supreme Court , Punjab Superior Judicial Service



IGST on Warehoused Goods to be Levied, Collected at the Time of Filing Ex-Bond Bill of Entry: CBIC(28.05.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that integrated tax shall be levied and collected at the time of final clearance of t.....

Tags : Goods and Services Tax



Madras High Court: No Service Tax on Notice Pay Recovery by Employer from Employee(30.01.2020)

Madras High Court has ruled that the amount received by an employee from the employer on premature termination of the contract or notice pay recovery .....

Tags : Madras High Court, Service Tax on Notice Pay Recovery



AAR, Rajasthan: GST Not Applicable to Labour Contract Services for Construction of Flats Under PMAY(30.01.2020)

Authority of Advance Ruling (AAR), Rajasthan has held that Goods and Services Tax (GST) does not apply to labour contract services for the constructio.....

Tags : Authority for Advance Ruling, GST on Labour Contract Services



Govt Extends Due Date for Filing Refund Application by Notified Agencies(30.03.2018)

Central Government has extended the due date for filing of the application for the refund under section 55 of the Central Goods and Services Tax (CGST.....

Tags : Goods and Services Tax



Govt Extends Due Date for Filing GSTR 6 by Input Service Distributors(30.03.2018)

Central Government has extended the last date for filing GSTR 6 by Input Service Distributors for the months of July 2017 to April 2018 until the 31st.....

Tags : Goods and Services Tax



Govt Extends Due Date for Filing GSTR-1(30.03.2018)

Central Board of Excise and Customs (CBEC) has extended the time limit for filing of GSTR-1 for both entities who have turnover up to 1.5 crores and m.....

Tags : Goods and Services Tax



Govt Extends Due Date for filing TRAN-2(30.03.2018)

Central Government has extended the due date for filing of TRAN-2 which can now be filed till 30th June 2018.

Tags : Goods and Services Tax



Tax-free Gratuity Ceiling Raised to Rs 20 Lakh(30.03.2018)

Government has notified doubling of the limit of tax-free gratuity to Rs 20 lakh in private sector.

Tags : Goods and Services Tax



Temporary Vehicle No. Allowable for Generating E-Way Bill: GSTN(02.04.2018)

Goods and Services Tax Network (GSTN) has clarified that the taxpayers can use the temporary vehicle number for generating E-way Bill.

Tags : Goods and Services Tax



CESTAT: Refund of Unutilised Credit Can't Denied if Amount Voluntarily Debited/Credited in GSTR-3B(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has held that the refund of unutilized credit cannot be denied if the Assessee voluntarily d.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Refund of Unutilised Credit



CESTAT, Kolkata: Service Tax Refund Can Be Claimed on Basis of Monthly Consolidated STTG Certificate(20.01.2020)

Customs Excise and Service Tax Appellate Tribunal has ruled that the Service Tax Refund can be claimed on the basis of monthly consolidated Service Ta.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax Refund



CESTAT Hyderabad: Import of Multi-Functional Digital Copies Not Prohibited(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Hyderabad has held that the importing of Multifunctional digital copies is not prohibited and there.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Import of Multi-Functional Digital Copies



CESTAT Mumbai: Clearances to Special Economic Zones Developers is Export(15.01.2020)

Customs Excise & Service Tax Appellate Tribunal- Mumbai has ruled that the clearances made by the Appellant without payment of duty to Special Economi.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Special Economic Zones



CESTAT Chennai: CA’s Certificate Certifying Tax Burden can be Considered as Evidence(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal, Chennai has ruled that the Chartered Accountant’s Certificate that categorically certifies that the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Chartered Accountant's Certification, Evidence



CESTAT Mumbai: Cleaning Service Provided Through Manpower Not Taxable Service(15.01.2020)

Customs Excise and Service Tax Appellate Tribunal- Mumbai has held that the company providing cleaning services through Manpower engaged by it were un.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cleaning Service by Manpower



Madhya Pradesh High Court Denies Bail Application to Goods and Service Tax Evader Worth Rs 60 Crores(15.01.2020)

Madhya Pradesh High Court has denied the Bail application filed by Goods and Service Tax Evader in connection with the crime which was registered with.....

Tags : Madhya Pradesh High Court, Goods and Services Tax



Govt Notifies CGST (Second Amendment) Rules(08.03.2018)

Central Government has notified Central Goods and Services Tax (CGST) Amendment Rules incorporating certain amendments to the E-Way Bill Rules.

Tags : Goods and Services Tax



Govt. Cancels Reduction in Late Fee for Returns Filed by OIDAR Service Providers(08.03.2018)

Central Government has cancelled the reduction in late fee for delay in filing GSTR-5A by the Online Information and Database Access or Retrieval (OID.....

Tags : Goods and Services Tax



Allahabad HC Upholds CBI Enquiry Against UPPSC Regarding Exams & Their Results(09.03.2018)

Allahabad High Court has upheld the CBI investigation ordered by the Central Government into serious allegations against the Uttar Pradesh Public Serv.....

Tags : Allahabad High Court, Uttar Pradesh Public Service Commission



Allahabad High Court: Health Facilities in UP are ‘Ram Bharose’(15.03.2018)

Allahabad High Court has said that the medical services in the state was “Ram Bharose” and depends on “destiny and fate”.

Tags : Allahabad High Court, Medical Services



GST: Government Extends GSTR 3B, GSTR 1 Filing for 3 Months(15.03.2018)

Government has extended the present system of filing of GSTR 3B and GSTR 1 for another three months i.e., April to June, 2018 till the new return syst.....

Tags : Goods and Services Tax



Madras High Court Rejects Plea Seeking to Bring Petrol, Diesel Under GST(19.03.2018)

Madras High Court has dismissed the petition which sought to bring Petrol and Diesel under the Goods and Services Tax ( GST ) regime.

Tags : Madras High Court, Goods and Services Tax



CESTAT, Chennai Allows Excise Duty Exemption to Pepsico on ‘Nimbooz’(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT ), Chennai has observed that the brand ‘Nimbooz’ is not lemonade and allowed excise duty exe.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Nimbooz, Pepsico



AAR: Building Completion and Finishing Services is Single Service Which Attracts 18% GST(20.01.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that building completion and finishing services are to be regarded as a single service and no.....

Tags : Authority for Advance Ruling, Building Completion and Finishing Services



Delhi HC Directs Revenue Department to Allocate Vacant Seats in PH Category to Blind Persons(21.01.2020)

Delhi High Court has directed the Central Government to identify the vacancies in the Physically Handicapped (PH) category which can be filled up by p.....

Tags : Delhi High Court,Indian Revenue Service, Allocation of Vacant Seats in Physically Handicapped Category



AAR: No ITC Available for Supply of Goods and Services for Civil Work and External Development Work(22.01.2020)

Authority for Advance Ruling (AAR), Rajasthan has held that Input Tax Credit (ITC) is not available for supply of goods and services which are used fo.....

Tags : Authority for Advance Ruling, Input Tax Credit on Supply of Goods and Services for Civil Work and External Development Work



CESTAT: No denial of Credits to Recipient Even if Duty was Legally Not Payable by Supplier(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that Input tax credits cannot be denied to the recipient even if the duty was lega.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Input Tax Credit to Recipient



ITAT Erases Addition by TPO on Transaction of Rendering Marketing Services of Channel Placement Right(23.01.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has deleted the addition by Transfer Pricing Officer on the ground that the transaction of rendering mark.....

Tags : Income Tax Appellate Tribunal, Addition on Transaction of Rendering Marketing Services



CESTAT: No Service Tax on ‘Club or Association Service’ if Received Amount Wholly Transmitted(23.01.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the department cannot levy Service Tax on amounts received by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Club or Association Service



Digital Copy of E-Way Bill Sufficient for Transportation Under GST: Allahabad HC(06.06.2018)

Allahabad High Court has ruled that the consignment need not be supported with the hard copy of the E-way Bill as the current Goods and Services Tax (.....

Tags : Goods and Services Tax



Govt Notifies GST Settlement of Funds (Second Amendment) Rules(06.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax



GST: Govt Introduces PAN-Based Refund Clearance for Exporters(08.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has introduced PAN based refund clearance for the exporters if such refunds are held up due to mism.....

Tags : Goods and Services Tax



Govt Notifies GST Settlement of Funds (Second Amendment) Rules(08.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax



Govt Notifies GST Settlement of Funds (Second Amendment) Rules(08.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax



Priority Sector Lending Certificates, Renewable Energy Certificates Attract Nil GST: CBIC(08.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLC.....

Tags : Goods and Services Tax



CESTAT, Hyderabad: Repair Services and Man Power Recruitment in Jammu & Kashmir, ‘Exempted Services’(04.03.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad has held that the repair services and manpower recruitment in the State of Jamm.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Repair Services and Man Power Recruitment



Finance Minister Arun Jaitley Tables GST Bill in Rajya Sabha(03.08.2016)

Finance Minister Arun Jaitley has tabled Goods and Services Tax (GST) Bill in Rajya Sabha.

Tags : Finance Minister Arun Jaitley, Goods and Services Tax (GST) Bill



GST In Lok Sabha Once Again(08.08.2016)

Finance Minister Arun Jaitley, with a strong pitch for "one nation one tax,", has presented in the Lok Sabha the bill passed by the Rajya Sabha last .....

Tags : Arun Jaitley, Goods and Services Tax , GST



Government Extends RCM, TDS & TCS Provisions Till September-End(28.06.2018)

Government has postponed the implementation of reverse charge mechanism, TDS and TCS provisions under the Goods and Services Tax (GST) Laws till the e.....

Tags : Goods and Services Tax



GST: Government Defers Reverse Charge Mechanism Till 30th September(03.07.2018)

Central Government has postponed the application of reverse charge mechanism under Goods and Services Tax (GST) regime till 30th September 2018.

Tags : Goods and Services Tax



GST: No E-Way Bill in Maharashtra for Intra-State Supply of Goods Worth Below Rs. 1 lakh(04.07.2018)

Maharashtra Government has notified that no E-Way Bill shall be required to be generated for the intra-State movement in State of Maharashtra.

Tags : Goods and Services Tax



CESTAT, Ahmedabad: Input Tax Can’t be Denied Because Invoice Bears Handwritten Serial Number(30.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that the input tax credit cannot be denied merely on the ground that t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Handwritten Serial Number



AAR: GST Applicable on Supply of Waste Paper and Transportation Services Received from GTA(31.03.2020)

Authority of Advance Ruling (AAR) has held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation servic.....

Tags : Authority of Advance Ruling, Supply of Waste Paper and Transportation Services



CESTAT, Mumbai: Cenvat Credit Permissible on Renting Premises Outside Manufacturing Factory Unit(19.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat Credit is permissible on renting of premises outside the manuf.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Permissible on Renting Premises



CESTAT, Mumbai: Application for Compounding of Offence Can Not be Rejected on Technical Grounds(20.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the purpose of compounding of offence against the payment of compoundin.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Application for Compounding of Offence



CESTAT, Mumbai: Cenvat Credit Not Admissible on Goods Transport Agency Services(24.02.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat credit is not admissible on Goods Transport Agency services us.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Goods Transport Agency Services



CESTAT, Bangalore: Collection of Contribution to Build Corpus Fund Liable to Pay Service Tax(24.02.2020)

Customs Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the collection of contribution to building a corpus fund to secure t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Contribution to Build Corpus Fund



CESTAT, Chennai: No Denial of Refund of Cenvat Credit for Premises Being Unregistered(24.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the refund of input Cenvat credit cannot be denied for the reasons o.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Denial of Refund of Cenvat Credit



CESTAT, New Delhi Upholds Penalty Against Sales Managers for Evading Customs Duty(26.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has upheld the order of the Commissioner of Inland Container Depot, wherein pena.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty Against Sales Managers



GST: Maharashtra to Rollout E-Way Bill from 25th May(09.05.2018)

Maharashtra Government has notified that the provisions of the E-Way Bill will be applicable for intra-State movement of goods from 25th May 2018.

Tags : Goods and Services Tax



GST: Assam Notifies E-Way Bill from 16th May(09.05.2018)

Assam Government has notified that the provisions of the e-way bill rules for intra-State movement of goods will be applicable from 16th May 2018.

Tags : Goods and Services Tax



Delhi High Court Postpones Interviews for Delhi Judicial Service Examination(12.02.2020)

Delhi High Court has postponed the schedule for viva voce of 255 candidates, who were shortlisted in the Delhi Judicial Service Examination, 2019.

Tags : Delhi High Court, Delhi Judicial Service Examination



Madras High Court: Error in Short-Levy of Service Tax Can be Ratified by Assessee(13.02.2020)

Madras High Court has held that in the case of an error in short-levy of service tax, for the purposes of ratifying, the Assessee is left with two opt.....

Tags : Madras High Court, Short-Levy of Service Tax



CESTAT, Ahmedabad: ‘Bulk Milk Coolers’ of Co-Op Societies for Storage, Eligible for Duty Exemption(13.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that Bulk Milk Coolers that are manufactured and supplied to various Co-.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Bulk Milk Coolers



Telangana High Court Directs to Refund Service Tax Collected on Purchase of Immovable Property(14.02.2020)

Telangana High Court has held that service tax does not apply to the purchase of immovable property including an undivided share of land, directing a .....

Tags : Telangana High Court, Refund of Service Tax



CESTAT, New Delhi: Third Party Agency to Pay Service Tax on Collection of Parking Fees in Malls(14.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the right to collect parking fees given by the mall owners is a co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Collection of Parking Fees in Malls



Madras High Court: Internet Service Providers Barred From Allowing Kabali Downloads(18.07.2016)

Madras High Court has put the onus of stopping illegal downloads of Rajnikanth's upcoming movie Kabali on internet service providers (ISP). Court has .....

Tags : Madras High Court, Kabali, Internet Service Providers



SC: Need Minimum Qualification for Being a Judge(26.07.2016)

SC has said that for selecting a judge, there has to be a minimum qualification, while refusing to entertain a petition that sought a lower qualificat.....

Tags : SC , Haryana Judicial Service Exam, Scheduled Caste



GST: CBIC Amends Anti-profiteering Rules(09.07.2018)

Central Board of Indirect taxes and Customs (CBIC)has amended provisions relating to anti-profiteering authority under Central Goods and Services Tax .....

Tags : Goods and Services Tax



Supreme Court Seeks J&K’s Reply on 4G Net(22.04.2020)

Supreme Court has asked the Centre and the Union Territories to explain why 4G services have not been resumed in the Valley to aid health and educatio.....

Tags : Supreme Court, 4G Internet Services in J&K



Madhya Pradesh HC Grants Bail on Condition to Provide Volunteer Services(22.04.2020)

Madhya Pradesh High Court has released an Indore-resident, apprehended for lockdown violation, on bail provided that he renders "voluntary services" f.....

Tags : Madhya Pradesh High Court, Bail, Volunteer Service



SC: Non Joining Duty Vacancy Can't be Filled from Expired PSC Rank List(27.04.2020)

Supreme Court has held that Public Service Commission cannot advise any candidate to a Non-Joining Duty vacancy from an expired rank list, if such vac.....

Tags : Supreme Court, Supreme Court has held that Public Service Commission cannot advise any candidate to a Non-Joining Duty vacancy from an expired rank list, if such vacancy was reported after the expiry of the rank list.



Supreme Court Questions Feasibility of All India Judicial Services(31.01.2017)

Supreme Court has questioned feasibility of All India Judicial Services, saying how could power of High Courts to appoint Judicial Officers in trial c.....

Tags : Supreme Court, All India Judicial Services



Supreme Court: Officer's 'Annual Confidential Report' Forms Part of His 'Service Record'(03.02.2017)

Supreme Court has held that Annual Confidential Report (ACR) of an officer forms a part of his ‘service record’ and that the same could not be ignored.....

Tags : Supreme Court, Annual Confidential Report, service record



SC Upholds Constitutional Validity of UP Higher Judicial Service Rules Stipulating Cut Off Dates(07.02.2019)

Supreme Court has upheld constitutional validity of Rule 12 of Uttar Pradesh Higher Judicial Service Rules, 1975 which provides cut-off date for fulfi.....

Tags : Supreme Court, UP Higher Judicial Service Rules



Madras HC Allows ICICI Bank to Recover Rs. 222 Crore Dues from Subhiksha Trading Services(07.02.2019)

Madras High Court, in a reprieve to ICICI Bank, has ruled that it finds no ground to interfere in order of Chennai Debts Recovery Appellate Tribunal .....

Tags : Madras High Court, Subhiksha Trading Services, ICICI Bank



Bombay HC Refuses Interim Relief to Reliance Power Against Edelweiss(14.02.2019)

Bombay High Court has declined interim relief to Anil Ambani Group's promoter entities, which had moved a petition asking the court to restrain Edelwe.....

Tags : Bombay High Court, Reliance Power, Edelweiss Financial Services



SC Stays CESTAT Judgment Confirming Levy of Service Tax on Operation of Parking Facility(14.01.2021)

Supreme Court has stayed a judgment of the Customs, Excise and Service Tax Appellate Tribunal, which had confirmed levy of Service Tax under the head .....

Tags : Supreme Court, Service Tax on Operation of Parking Facility



Delhi HC Orders ISPs to Hand Over Mailer Details to Tatas(17.02.2017)

Delhi High Court has asked three Internet Service Providers (ISP) from whose IP addresses e-mails containing defamatory and threatening content were s.....

Tags : Delhi High Court, Internet Service Providers



Supreme Court: UPSC Cannot Reject Candidates on Trivial Grounds(20.02.2017)

Supreme Court has said Union Public Service Commission (UPSC) cannot reject a candidate for misspelling or entering a wrong date of birth on job appli.....

Tags : Supreme Court, Union Public Service Commission



SERVICE - Candidate in PSC Rank List Doesn't Get Indefeasible Right to be Appointed: Kerala HC(25.02.2019)

Kerala High Court has observed that no candidate can claim a legally enforceable right to be appointed to a particular post merely on the strength of .....

Tags : Supreme Court, Public Service Commission



CRIMINAL - Bombay HC Orders Four Men to do Community Service(25.02.2019)

Bombay High Court has ordered four men, belonging to two different communities, to do community service for four consecutive Sundays after they pleade.....

Tags : Bombay High Court, Community Service



CESTAT, Chandigarh: Service Tax Cannot be Imposed on Promotional Activities of Coca Cola Franchisee(08.12.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that service tax cannot be imposed on Coca Cola Franchisee for the pr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Coca Cola



Bombay HC: Banks Can Avail CENVAT Credit of Service Tax paid on Insurance Service(11.12.2020)

Bombay High Court held that the banks can avail CENVAT credit of service tax paid on insurance service received from Deposit Insurance Corporation.

Tags : Bombay High Court, CENVAT Credit of Service Tax



CESTAT, Delhi: No Service Tax Applicable on Additional Interest Recovered from Customers(14.12.2020)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has held that service tax is not applicable on additional interest recovered from cust.....

Tags : Customs, Excise, Service Tax Appellate Tribunal, Additional Interest Against Delayed Payment



Centre: Service Charge at Hotels, Restaurants is Optional(03.01.2017)

Central Government has reiterated that customers dissatisfied with service could choose not to pay service charge levied by a hotel or restaurant.

Tags : Central Government, Service Charge, Hotels, Restaurants



Delhi HC: Public Interest Best Served When Public Money is Not Wasted(05.01.2017)

Delhi High Court, while setting aside a Delhi Government’s decision that rejected bid of a Security Service Provider for quoting a very low agency cha.....

Tags : Delhi High Court, Security Service Provider, Public Money



Kerala HC: Medicos Need Not Serve Compulsory Rural Service Twice(05.01.2017)

Kerala High Court has said that candidates who have undergone compulsory rural service specified in prospectus for MBBS and PG medical courses cannot .....

Tags : Kerala High Court, MBBS, Rural Service



Government Notifies Setting Up of Indian Skill Development Services(05.01.2017)

Ministry of Skill Development and Entrepreneurship (MSDE) has issued notice on setting up of Indian Skill Development Services (ISDS) for Training Dir.....

Tags : Ministry of Skill Development and Entrepreneurship, Indian Skill Development Services



PAN Mandatory For Excise, Service Tax Payers For GST Registration(09.01.2017)

Tax Department has made it mandatory for central excise duty and service tax payers to obtain valid PAN number before they can be migrated to new Good.....

Tags : Tax Department, Excise, Service Tax, GST Registration



Karnataka HC: Benefit or Service to Citizen Cannot be Denied for Not Downloading Aarogya Setu App(20.10.2020)

Karnataka High Court has clarified that in absence of any legislation, neither the State government, Central government nor its agencies and instrumen.....

Tags : Karnataka High Court, Benefit or Service to Citizen



Karnataka HC Directs AG in Appeal Challenging 1-Year Mandatory Service for PG Doctors(23.10.2020)

Karnataka High Court has directed the Advocate General to appear and address the Court on an appeal challenging the compulsory one year urban service .....

Tags : Karnataka High Court, 1-Year Mandatory Service for PG Doctors



Rajasthan High Court Says 'No' to Placement Agencies For Government Services(12.04.2017)

Rajasthan High Court has banned hiring in Government services through placement agencies, while also restraining State Government from employing a per.....

Tags : Rajasthan High Court, Government Services , Placement Agencie



Goods and Services Tax (Compensation to States) Bill, 2017 Gets President Nod(13.04.2017)

Goods and Services Tax (Compensation to States) Bill, 2017 that aims to compensate States for loss of revenue due to implementation of GST has receive.....

Tags : Goods and Services Tax (Compensation to States) Bill, 2017



GST: President Gives Nod to Four GST Bills, One-Nation_One-Tax Regime Roll Out Likely From July 01(13.04.2017)

President Pranab Mukherjee has given his approval to four supporting legislations related to Goods and Services Tax (GST), paving way for roll out of .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court Upholds Patna High Court's Order on Recruitment of SIs(08.04.2019)

Supreme Court has upheld a judgment of Patna High Court allowing Bihar Police Sub-ordinate Service Commission to go ahead with recruitment process of .....

Tags : Supreme Court, Bihar Police Sub-ordinate Service Commission



Supreme Court Upholds Patna High Court's Order on Recruitment of SIs(08.04.2019)

Supreme Court has upheld a recent judgment of Patna High Court allowing Bihar Police Sub-ordinate Service Commission to go ahead with recruitment proc.....

Tags : Supreme Court, Bihar Police Sub-ordinate Service Commission



Allahabad HC Takes Suo Moto Cognizance of UP Educational Services Tribunal Matter(03.03.2021)

Allahabad High Court has taken suo moto cognizance of the controversy surrounding establishment of the Uttar Pradesh Educational Services Tribunal.

Tags : Allahabad High Court, UP Educational Services Tribunal



Supreme Court: Cancellation of Examination by Delhi Subordinate Services Selection Board Upheld(04.03.2021)

Supreme Court has upheld the cancellation of the Tier-I and Tier-II examinations held in 2009 for recruitment to the post of Head Clerk [(Grade II (DA.....

Tags : Supreme Court, Delhi Subordinate Services



Supreme Court Refuses to Stay Madras HC Decision Quashing Appointment of 11 TNPSC Members(10.01.2017)

Supreme Court, while asking what will be fate of a State where a Public Service Commission of Class 10-pass persons interview Class 1 officer-candidat.....

Tags : Supreme Court, Tamil Nadu Public Service Commission, Tamil Nadu Public Service Commission



SEZ Rules Amended to Make Legal, Accountancy Services From Foreign Entities Possible in SEZs(16.01.2017)

Govt has amended Special Economic Zones Rules to removes exclusion of Legal Services & Accounting from ambit of ‘services’, thereby waving a way to ma.....

Tags : Special Economic Zones Rules, Legal Services, Accounting



Service Tax Applicable on 60% of Total Amount Billed by Tour Operators From Jan 22(16.01.2017)

Government has changed service tax applicable on tour operators, thereby making it compulsory for tour operators to pay a service tax on 60 per cent o.....

Tags : Government, Service Tax , Tour Operators



Rendering Medical Service for Furtherance of Religion Not Illegal: Delhi HC(11.01.2019)

Delhi High Court has quashed an order issued by Consulate General of India (CGI), Houston, that cancelled a Doctor's Overseas Citizen of India (OCI) C.....

Tags : Delhi High Court, Rendering Medical Service for Furtherance of Religion



SC: Extra Attempt for UPSC Civil Services Exam Under Consideration by Appropriate Authority(27.10.2020)

Supreme Court has disposed of the plea on behalf of 24 UPSC aspirants seeking an extra attempt in the civil service examination in the year 2021 in li.....

Tags : Supreme Court, UPSC Civil Services Exam



Delhi High Court Upholds Power to Conduct Service Tax Audit(04.11.2020)

Delhi High Court held that Section 174(2) (e) of the Central Goods and Services Tax Act, 2017 specifically empowers the authorities to institute any i.....

Tags : Delhi High Court, Service Tax Audit



Govt Relaxes Norms Dealing with CSR, Directors Appointment, Audits for Ease of Doing Biz At GIFT City(20.01.2017)

Union Ministry of Corporate Affairs has issued two notifications, giving thereby more relaxations aimed at more 'ease of doing business' for companies.....

Tags : Union Ministry of Corporate Affairs, Gift Citybased International Finance Service Centre



Supreme Court Seeks Status Report on Vacancies in Police Services(24.01.2017)

Supreme Court has directed Home Secretaries of all states to file affidavits giving details of vacancies in police services at all levels.

Tags : Supreme Court, Home Secretaries, police services



CESTAT: Licence of Customs Broker Cannot be Revoked Without Cross-Examination(23.12.2020)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that the license of Customs Broker cannot be revoked without granting an opportunity .....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Licence of Customs Broker



# GST Changes Applicable From 01.01.2021: Amendment to Composition Scheme Under CGST Act(29.12.2020)

Finance Act, 2020 has amended Section 10(2) of the Central Goods and Services Tax Act, 2017 to provide that a registered person seeking to pay the tax.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Composition Scheme



# GST Changes Applicable From 01.01.2021: Time Limit for ITC Availment on Debit Note Amended(29.12.2020)

Finance Act, 2020 has amended Section 16 (4) of the Central Goods and Service Act, 2017, omitting the words “invoice relating to such” and hence the t.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, ITC on Debit Note



# GST Changes Applicable From 01.01.2021: Voluntarily Registered Persons Can Opt for Cancellation(29.12.2020)

Finance Act, 2020 has amended Section 29(1) of the Central Goods and Service Act, 2017 to provide that even a registered person who has obtained the r.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Cancellation of Registration



# GST Changes Applicable From 01.01.2021: Extension on Period for Filing of Revocation Application(29.12.2020)

Finance Act, 2020 has amended Section 30(1) of the Central Goods and Service Act, 2017 to provide that on sufficient cause, the Additional/Joint Commi.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Filing of Revocation Application



# GST Changes Applicable From 01.01.2021: Extension of Government Power Related to Tax Invoice(29.12.2020)

Finance Act, 2020 has amended Section 31(2) of the Central Goods and Service Act, 2017 to grant the power to the Government to specify, with respect t.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Tax Invoice



# GST Changes Applicable From 01.01.2021: Provisions Related to TDS Certificate Omitted(29.12.2020)

Finance Act, 2020 has omitted the provisions related to the procedural part contained in Section 51 of the Central Goods and Services Tax Act, 2017 de.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, TDS Certificate



# GST Changes Applicable From 01.01.2021: Penalty for Beneficiaries of Fake Invoicing Introduced(29.12.2020)

Finance Act, 2020 has introduced new sub-section (1A) in Section 122 wherein it has been proposed that a person who retains the benefit of certain tra.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Penalty, Fake Invoicing



# GST Changes Applicable From 01.01.2021: Schedule II, CGST Act, 2017 Only to Classify Supply(29.12.2020)

Finance Act, 2020 has made a retrospective amendment effective from 01.07.2017 to the effect that the aspect of presence/absence of consideration will.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Schedule II



Sikkim High Court Upholds Constitutional Vires of Levy of Service Tax on Lottery Tickets(28.03.2017)

Sikkim High Court has upheld constitutionality of amendments brought through Finance Act, 2016, which made service tax leviable on a person engaged in.....

Tags : Sikkim High Court, Service Tax, Lottery Tickets



#OneNationOneTax: House of People Votes For ‘No Tax on Tax System’, Passes Historic GST Bills(30.03.2017)

Lok Sabha has showed a green light to Integrated GST, Central GST, Union Territory GST & Compensation Bill thereby clearing decks for the July 1 rollo.....

Tags : Lok Sabha, Goods and Services Tax



SERVICE - Suspension is Not Punishment: Madras HC(13.03.2019)

Madras high court has made it clear that suspension from service cannot be construed as punishment, as it is only an interim arrangement to keep publi.....

Tags : Madras High Court, Suspension from Service



SERVICE - Suspension from Service is Not Punishment: Madras HC(13.03.2019)

Madras High Court has made it clear that suspension from service cannot be construed as punishment, as it is only an interim arrangement to keep publi.....

Tags : Madras High Court, Suspension from Service



Madras HC Directs on Amending Judicial Service Rules for Physically Challenged Candidates(05.02.2021)

Madras High Court has directed its Registry to take a decision within three months on the issue of amending the judicial service rules for providing a.....

Tags : Madras High Court, Judicial Service Rules



SC: Judgment Which Excluded Persons with Over 50% Impairment from Judicial Service No Longer Binding(12.02.2021)

Supreme Court has observed that its decision in V Surendra Mohan v. State of Tamil Nadu would not be a binding precedent, after the coming into force .....

Tags : SC, Judicial Service



SERVICE TAX - Supplying Electricity to Occupants of Commercial Complex is subject to Service Tax: Calcutta HC(28.03.2019)

Calcutta HC has held that the transaction of obtaining high-tension electric and supplying it to occupants after converting it to low-tension supply a.....

Tags : Calcutta HC, Service Tax, Finance Act, 1994



Mere Empanelment Does Not Create Any Indefeasible Right to Appointment: SC(02.04.2019)

Supreme Court has reiterated that mere existence of vacancies or empanelment does not create any indefeasible right to appointment.

Tags : Supreme Court, Service, Right to Appointment, Empanelment



Karnataka HC Issues Notice on Plea Questioning Legality of Compulsory Service for Medical Students(13.04.2021)

Karnataka High Court has issued notice to the State, Centre, and the National Medical Commission on a petition filed by a group of medical students qu.....

Tags : Karnataka High Court, Compulsory Service for Medical Students



GSTN Enables Option to Upload e-KYC Documents on GST Portal(13.04.2021)

Goods and Service Tax Network (GSTN) has enabled the option to authenticate the Aadhaar Card or upload e-KYC documents on GST Portal of Partner/ Promo.....

Tags : Goods and Service Tax Network, Uploading of e-KYC Documents



Madras High Court Orders Non-Disturbance of Services of Temporary Conservancy Workers(19.04.2021)

Madras High Court has ordered that the services of 1,457 conservancy workers, engaged on non-permanent basis under National Urban Livelihoods Mission .....

Tags : Madras High Court, Services of Temporary Conservancy Workers



Delhi HC Temporarily Amends Service of Notices, Summons, Daks Through Email, Fax, Whatsapp(19.04.2021)

Delhi High Court has temporarily amended physical mode regarding service of notice, summons and daks by permitting the same to be effected through ema.....

Tags : Delhi High Court, Service of Notices, Summons, Daks



J&K High Court Stays Mains Examination of Kashmir Administrative Service(29.10.2015)

Jammu and Kashmir High Court has stayed Mains examination of Kashmir Administrative Service (KAS)-2014 after some candidates approached it with a plea.....

Tags : Jammu and Kashmir High Court , Kashmir Administrative Service (KAS)-2014



RBI Permits Cooperative Banks to Offer Internet Banking Services(06.11.2015)

RBI has allowed all cooperative banks to offer Internet banking services to their customers and said that any Urban Cooperative Bank, State Cooperativ.....

Tags : RBI , Cooperative Banks , Internet Banking Services



SC Issues Notice to Delhi’s 15 Judicial Officers who Cleared DJSE 2014(09.11.2015)

Supreme Court has issued notices to 15 judicial officers who cleared 2014 Delhi Judicial Services Examination (DJSE) in a litigation initiated by an N.....

Tags : Supreme Court , 2014 Delhi Judicial Services Examination



CBEC Asks Field Officers to Take GST Disputes to Supreme Court(19.09.2017)

Central Board of Excise and Customs (CBEC) has instructed its field officers to prepare to move the Supreme Court on all disputes where levy of Goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Date for Filing Form GST TRAN-1 to 31st October(20.09.2017)

Central Government has extended period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: Government Exempts Skimmed Milk Powder or Concentrated Milk(26.09.2017)

Central Government has exempted skimmed milk powder or concentrated milk from the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax, Exemption, skimmed milk powder, concentrated milk



Telangana HC Directs Telangana State Public Service Commission Officers to Appear in Contempt Case(15.06.2021)

Telangana High Court has directed Telangana State Public Service Commission Chairman B. Janardhan Reddy, who earlier worked as School Education Princi.....

Tags : Telangana High Court, Telangana State Public Service Commission Officers



SC Stays Imposition of Service Tax on Lawyers(10.08.2015)

Supreme Court has stayed the Bombay High Court’s order of dismissing the petition challenging levy of service tax on lawyers.

Tags : Supreme Court, service tax on lawyers



Allahabad High Court Says 'Levy of Service Tax on Rented Property is Constitutional'(05.06.2017)

Allahabad High Court has upheld constitutional validity of provisions of Finance Act, 1994 imposing Service Tax on rented immovable property.

Tags : Allahabad High Court, service tax



Allahabad High Court Says Levy of Service Tax on Rented Property is Constitutional'(08.06.2017)

Allahabad High Court has upheld constitutional validity of provisions of Finance Act, 1994 imposing Service Tax on rented immovable property.

Tags : Allahabad High Court, Service Tax



Service Tax Paid by Mistake Can’t be Refunded under Finance Act, 1994: CESTAT(10.05.2019)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that refund of the service tax paid by mistake cannot be processed under the Fina.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Finance Act, 1994



Delhi HC Directs Accused to Do Community Service at Gurudwara Bangala Sahib(15.03.2021)

Delhi High Court has directed a young accused of 21 years to do one month community service at Gurudwara Bangala Sahib while quashing the First Inform.....

Tags : Delhi High Court, Community Service at Gurudwara Bangala Sahib



CESTAT, Ahmedabad: Nayara Energy Entitled to Cenvat Credit(18.03.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that Nayara Energy is entitled to Cenvat Credit in respect of all the se.....

Tags : Customs, Excise, Service Tax Appellate Tribunal, Nayara Energy



CESTAT, New Delhi Frees M/S Shree Rolling Mill from Charge of Clandestine Removal(22.03.2021)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has freed M/S Shree Rolling Mill from charge of clandestine removal, stating that charge .....

Tags : Customs Excise and Service Tax Appellate Tribunal, M/S Shree Rolling Mill



Gujarat High Court: Elucidate Steps Taken to Ensure Emergency Medical Services to Fishermen(04.05.2017)

Gujarat High Court has directed Centre and State to elucidate on steps being taken to provide emergency medical services to fishermen on and off the s.....

Tags : Gujarat High Court, Emergency Medical Services



Haryana Assembly Clears Haryana Goods and Services Tax (GST) Bill(05.05.2017)

Haryana Assembly has passed Haryana Goods and Services Tax (GST) Bill, 2017 paving way for roll out of GST from July 1.

Tags : Haryana Assembly, Haryana Goods and Services Tax (GST) Bill



SC Interprets Service Rules on Promotion, Says 'Total Experience Count Means Total Period Served'(08.05.2017)

SC, while interpreting a service rule which required five years' regular service in respective regions to be qualified for promotion, has held that it.....

Tags : Supreme Court , Service Rules



Allahabad High Court Says 'No' to Advocates Above 45 years For Higher Judicial Service Exams(10.05.2017)

Allahabad High Court has refused to allow an Advocate who was above 45 years of age on the date specified in recruitment advertisement from appearing .....

Tags : Allahabad High Court, Higher Judicial Service Exams



No leniency to TNUSRB in Fake Expert Opinion Case : Madras HC(23.04.2019)

Madras High Court has held that no leniency or misplaced sympathy shall be shown to the persons manning the TN Uniformed Services Recruitment Board (T.....

Tags : Madras High Court, TN Uniformed Services Recruitment Board (TNUSRB)



Karnataka HC Directs State to Consider on Grant of Permits for Motorcycle Taxi Service(11.05.2021)

Karnataka High Court has directed the State government to in two months time consider and decide on the representation made for grant of permits for r.....

Tags : Karnataka High Court, Grant of Permits for Motorcycle Taxi Service



#GST: Govt Re-opens Registration Window for Opting Composition Scheme till 30th Sep(11.09.2017)

Goods and Services Tax (GST) Council has re-opened the registration window for composition scheme till 30th September.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Delhi High Court Exempts An Export Company from Paying IGST(13.09.2017)

Delhi High Court has allowed an export company to import certain goods used as inputs in manufacturing products, without paying the additional levy un.....

Tags : Delhi High Court, Integrated Goods and Services Tax



Government Extends Due Date for Filing GSTR for July by ISD to Oct 13(14.09.2017)

Central Government has extended the due date for filing of returns for the month of July by Input Service Distributor to October 13th.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: Registration Window for GST Composition Scheme Open Now(18.09.2017)

Government has opened option for GST Composition Scheme for the assessment year 2017-18 for small traders. The persons who want to avail the benefit o.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Kerala HC Permits Release of Seized Goods on Payment of 50% of Demand as per GST Laws(18.09.2017)

Kerala High Court has directed Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CESTAT, Delhi: Manufacturer Entitled to Avail Cenvat Credit on Port Charges(22.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the manufacturer is entitled to avail cenvat credit on port charges.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit on Port Charges



CESTAT, Mumbai Deletes Custom Duties, Penalties on Retail Packing of Diapers and Sanitary Napkins(22.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai has provided relief to the Godrej Hygiene Products Ltd, by deleting the Customs d.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Custom Duties, Penalties on Retail Packing of Diapers and Sanitary Napkins



#GST: Registered Person Dealing with 2nd Hand Goods Can Avail Benefits of Margin Scheme(17.07.2017)

Central Government has clarified that any registered person dealing in buying and selling of second hand goods can avail benefit of Margin scheme subj.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: CBEC Issues Revised Rates of Rebate of State Levies on Export of Garments, Textile(17.07.2017)

Central Board of Excise and Customs (CBEC) has released revised rates of rebate of state levies on export of garments and textile made-up articles whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Karnataka HC: Compulsory Service Not Applicable to PG Medical Students Admitted Before 2018-19(06.04.2021)

Karnataka High Court has clarified that provisions of Karnataka Compulsory Service Training by Candidates Completed Medical Courses Act, 2012 will not.....

Tags : Karnataka High Court, Compulsory Service



CESTAT, Delhi: Cenvat Credit Admissible for Input Service Used in Storage Facilities(07.04.2021)

Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi has ruled that the Cenvat Credit is admissible for input service used in storag.....

Tags : Customs, Excises, and Service Taxes Appellate Tribunal, Cenvat Credit



GSTN Issues Advisory on Auto-population of E-Invoice Details Into GSTR-1(07.04.2021)

Goods and Services Tax Network (GSTN has issued Advisory on Auto-population of E-Invoice details into GSTR-1. The notified taxpayers have been advised.....

Tags : Goods and Services Tax Network, Auto-population of E-Invoice Details



Orissa HC: Lawyers Exempted from Paying GST/Service Tax, Demand Notices Not to be Issued(09.04.2021)

Orissa High Court has directed the Commissioner, Goods and Services Tax to issue clear instructions to all the officers in the GST Commission rates in.....

Tags : Orissa High Court, Exemption from Paying GST/Service Tax



#GST: Govt Notifies Goods and Services Tax Settlement of Funds Rules, 2017(31.07.2017)

Central Government has notified Goods and services Tax Settlement of funds Rules, 2017 which regulates distribution of tax among States under the newl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Notifies Central Goods and Services Tax (Fourth Amendment) Rules, 2017(31.07.2017)

Central Government has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2017. As per the amended Rules, last date for migration of pe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Andaman & Nicobar Govt Issues Regulations to Impose VAT on Goods Excluded from GST(31.07.2017)

Government of Andaman & Nicobar has issued regulations for imposing Value Added Tax (VAT) on goods not covered under the new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Supreme Court: Public Interest Litigation Should Not be Allowed in Service Matters(22.07.2019)

Supreme Court has reiterated that it is well settled with respect to service jurisprudence that PIL will not be entertained.

Tags : Supreme Court, Service



CESTAT, Delhi: Finished Goods Not Liable for Confiscation in Absence of Any Finding(05.07.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the finished goods are not liable for confiscation in absence of an.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Finished Goods



CESTAT, Bangalore Allows Refund of Cenvat Credit as Transition Merely an Error(05.07.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed the refund of cenvat credit as the transition of refund amount mer.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Refund of Cenvat Credit



Karnataka High Court Allows Service of Notice by Email to BBMP, BESCOM, KIADB(05.07.2021)

Karnataka High Court has directed that in all the appeals/petitions/applications filed in the High Court, where the Bengaluru Electricity Supply Compa.....

Tags : Karnataka High Court, Service of Notice by Email to BBMP, BESCOM, KIADB



#GST: Govt Notifies Date & Conditions for E-Filing of Form to Avail Transitional ITC(21.08.2017)

Central Government has notified the conditions for furnishing return in FORM GSTR-3B electronically through common portal for the month of July, 2017,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



ITAT Delhi: Order Procurement Services Rendered Abroad Not Taxable in India(03.07.2019)

Income Tax Appellate Tribunal (ITAT), Delhi has held that the order procurement services rendered abroad are not taxable in India.The Tribunal noted t.....

Tags : ITAT Delhi, Procurement Services



AAR Kerala:Labour Services Availed by Forest Department for Environment Protection Exempted from GST(04.07.2019)

Authority of Advance Ruling, Kerala has held that supply of providing labour services for setting up fire lines in forests, Labour services for planta.....

Tags : AAR Kerala, Labour Services



Gauhati High Court Launches Online Tool ‘Online Court Proceeding Services’(03.06.2021)

Gauhati High Court has launched an online tool 'Online Court Proceeding Services' for virtual hearings that provides extensive functionality to manage.....

Tags : Gauhati High Court, Online Tool ‘Online Court Proceeding Services’



CESTAT, Delhi: Levy of Penalty on Proprietor and Firm Would Amount to Double Jeopardy(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the levy of penalty on the sole proprietor of a firm along with the c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Levy of Penalty on Proprietor and Firm



CESTAT, Chandigarh: Benefit of Cenvat Cannot be Denied Due to Faulty Investigation(08.06.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh has held that the benefit of Cenvat credit cannot be denied to the taxpayer on.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



#GST: Govt Notifies IGST Exemption to Goods & Services Imported to SEZ(10.07.2017)

Central Government has notified exemption to Integrated Goods and Services Tax (IGST) on all goods and services imported from special economic Zones (.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



ITAT Kolkata: Tax Payable in India Even if Technical Services of Testing Performed Abroad(14.06.2019)

Income Tax Appellate Tribunal (ITAT), Kolkata has noted that tax payable for technical services of testing is performed outside the country if the res.....

Tags : ITAT Kolkata, Technical Services



BHC: Financial Difficulties No Ground for Defence if Assessee Failed to Pay Service Tax(17.06.2019)

Bombay High Court (BHC) has held that the defense of financial difficulties cannot be invoked by the Assessee when the Assessee failed to remit the se.....

Tags : BHC, Service Tax



CESTAT: Distributors Not Responsible to Pay Service Tax on Recharge Coupons(18.06.2019)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Chennai has observed that service tax cannot be levied on recharge coupons received from D.....

Tags : CESTAT, Service Tax



HP HC Underlines the Need for Access to Internet Services in Covid-19 Pandemic(02.06.2021)

Himachal Pradesh High Court has observed that the need of the hour is to provide adequate bandwidth, network attached storage and routers etc. to faci.....

Tags : Himachal Pradesh High Court, Need for Access to Internet Services



Karnataka HC Asks KSLSA to Compensate Father of Deceased Daughter who Died Following Dowry Demand(07.12.2015)

Karnataka HC has directed Karnataka State Legal Services Authority (KSLSA) to take appropriate steps to award suitable compensation payable to father .....

Tags : Karnataka HC, Karnataka State Legal Services Authority



CBEC: Milling of Paddy into Rice on Job Work Basis is Liable to GST at Rate of 5%(21.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on the.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt. Nod to Display Revised MRP Due to Reduction of Rates of GST up to 31st Dec, 2017(21.11.2017)

Government has allowed manufacturers, packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) in addition to t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



No GST on Terracotta Idols: CBEC(24.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that no GST is payable on on Terracotta idols.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



7th Pay Commission: Pay Hike for 3610+ Judges of SC & HCs Approved(29.11.2017)

7th Pay Commission: Pay Hike for 3610+ Judges of SC & HCs Approved

Tags : The decision will directly impact the computation of salaries, gratuity, allowance structure, and pension of the in-service as well as retired judges of Supreme Court as well as High Courts across the country.



Govt: Details of Zero Rated Goods Must Be Included in GSTR 3B(01.12.2017)

Government has clarified that the details of zero rated goods must be included in GSTR 3B.

Tags : Goods and Service Tax



Madhya Pradesh HC Dismisses Plea Against Levy of Tax on Confectionery Items(04.12.2017)

Madhya Pradesh High Court has dismissed a plea challenging the levy GST on confectionery items on the ground that it does not come within the purview .....

Tags : Goods and Service Tax



CESTAT, Delhi: Importer Cannot be Held Liable for Non-Generation of Bills of Entry Numbers(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the importer cannot be held liable for the non-generation of Bills of.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Non-Generation of Bills of Entry Numbers



Cabinet Approves Promulgation of GST (Compensation to States) Ordinance, 2017(31.08.2017)

Union Cabinet has approved promulgation of an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Government: Hospital Room Rent Exempted from GST(04.09.2017)

Central Government has clarified that the rent paid by patients for hospital rooms are out of the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Government Waives Late Fee for July Returns(04.09.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of July.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Allows Tax Payers to Rectify Errors in GSTR 3B While Filing GSTR 1 and GSTR 2(04.09.2017)

Central Board of Excise and Customs (CBEC) has clarified that the tax payers can correct the errors made in GSTR 3B while filing regular returns in GS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Jharkhand Government Imposes Conditions on Provisional Refund of ITC to Zero Rated Suppliers(04.09.2017)

Jharkhand Government has notified that a zero rated supplier cannot be granted with provisional refund of input tax credit if he does not file returns.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC Sets Aside Allahabad High Court's Blanket Ban on DJ Services in Uttar Pradesh(16.07.2021)

Supreme Court has set aside the 2019 order of the Allahabad High Court imposing a blanket ban on the use of DJ services in the state of Uttar Pradesh......

Tags : Supreme Court, Blanket Ban on DJ Services



SC Permits 5 Civil Service Aspirants to Attend UPSC Interview(16.07.2021)

Supreme Court has allowed five civil service candidates who cleared the UPSC civil service main examinations held this year, but were disqualified for.....

Tags : Supreme Court, Civil Service Aspirants



Govt. Notifies GST Rate of 2.5% on Scientific & Technical Equipments Supplied to Certain Institutions(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified Concessional Goods and Services Tax (GST) rate of 2.5% on Scientific and Technical Equipments .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST on Supply of Raw Cotton by Agriculturist will be Paid by Recipient Under Reverse Charge: CBEC(16.11.2017)

Central board of Excise and Customs (CBEC) has notified that Goods and Services Tax (GST) on supply of Raw Cotton by agriculturist will be liable to b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Central Government Extends Due Date for filing GST TRAN-1 Till 27th December(17.11.2017)

Central Government has notified that the due date for filing FORM GST TRAN – 1 (with revision facility) extended to 27th December from 30th November 2.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt: GST is Not Payable on Advances Received for Supply of Goods(17.11.2017)

Central Government has exempted all taxpayers from payment of tax on advances received in case of supply of goods under the Central Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Suppliers Using E-Commerce Platform Having Turnover Below 20 lakhs Exempted From GST Registration(17.11.2017)

Central Government has notified that the threshold limit of turnover of Rs. 20 lakhs is also applicable to suppliers using e-commerce platform under t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



GST: Government Extends Due Date for Filing ITC-04 Till December 31(17.11.2017)

Central Government has extended the due date for submission of details in FORM GST-ITC-04 under the Central Goods and Services Tax Act till 31st Decem.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



AAR, Karnataka: 18% GST Applicable on Manpower Services to City Corporation(10.08.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that 18% Goods and Services Tax is payable on Manpower services like Data Entry Operator, to Ci.....

Tags : Authority of Advance Ruling, Manpower Services to City Corporation



Apex Court Upholds States’ Policies on Compulsory Service of Doctors in Rural Areas(21.08.2019)

Apex Court has ruled that doctors across the country are bound by the compulsory bonds executed by them at the time of their admissions in post-gradua.....

Tags : Apex Court, Compulsory Service



Karnataka HC Sets Deadline for Government to Set Up Civil Service Board(20.07.2021)

Karnataka High Court has set a deadline of two months for the government to set up a Civil Service Board (CSB) for recommending transfer and posting o.....

Tags : Karnataka High Court, Deadline for Government to Set Up Civil Service Board



Karnataka High Court Refuses to Stay Compulsory Rural Service Condition(22.07.2021)

Karnataka High Court has held that notification which called upon the fresh doctors to undergo compulsory rural service for a period of one year under.....

Tags : Karnataka High Court, Compulsory Rural Service Condition



IBBI Amends Guidelines on Technical Standards for Performance of Core Services(29.07.2021)

Insolvency and Bankruptcy Board of India (IBBI) has notified the Guidelines for Technical Standards for the Performance of Core Services and Other Ser.....

Tags : Insolvency and Bankruptcy Board of India, Guidelines on Technical Standards for Performance of Core Services



President Clears GST (Compensation to States) Amendment Act, 2017(22.01.2018)

President of India has given assent to the GST (Compensation to States) Amendment Act.

Tags : Goods and Service Tax



Government Extends Last Date for Filing FORM GSTR-3B(22.01.2018)

Central Government has extended the last date for filing return in FORM GSTR-3B for the month of December, 2017 by two days to 22nd January, 2018.

Tags : Goods and Service Tax



AAR Kerala: Resale of Food Items and Sale of Bakery Products not Restaurant Services(13.11.2019)

Authority of Advance Rulings, Kerala has while prescribing the rates applicable on different items on bakery products ruled that resale of food and ba.....

Tags : AAR Kerala, Restaurant Services



AAR: Marketing and Pre-Sales Technical Support Services will be Classified as Intermediary Services(19.11.2019)

Authority on Advance Rulings, Karnataka has ruled that the Marketing and Pre-sales Technical Support Services will be classified as Intermediary servi.....

Tags : AAR, Intermediary Services



Supreme Court: Seniority Cannot be Claimed from Date when Incumbent was not Borne in Service(20.11.2019)

Supreme Court has observed that under service jurisprudence seniority cannot be claimed from a date when the incumbent is yet to be borne in the cadre.....

Tags : Supreme Court, Service



SC Allows Time to Resolve Issue of Permanent Commission to Women Short Service Commission Officers(18.10.2021)

Supreme Court has allowed time until 22nd October, 2021 to the Centre and the Indian Army to resolve the issue of grant of Permanent Commission to th.....

Tags : Supreme Court, Issue of Permanent Commission to Women Short Service Commission Officers



CESTAT: No Penalty Can be Imposed on Partners if Penalty Imposed on Partnership Firm(23.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that when a penalty is imposed on a partnership firm, a penalty canno.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Penalty on Partners



CESTAT: IILM Business School Liable to Pay Service Tax on MBA, PGP Programme(27.01.2020)

Central Excise and Service Tax Tribunal (CESTAT), Ahmedabad has held that as the service provided by Institute for Integrated Learning in Management (.....

Tags : Customs Excise and Service Tax Appellate Tribunal, IILM Business School



CESTAT: Mere Use of Word ‘Principle to Principle’ Basis Not Franchise Service, Not Taxable(27.01.2020)

Customs Excise and Services Tax Appellate Tribunal (CESTAT) has held that mere use of the word ‘principle to principle’ cannot be a basis for attracti.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Franchise Service



AAAR: Pre-Sales Marketing Services by Indian Subsidiary to Foreign Parent Co is Intermediary Service(28.01.2020)

Appellant Authority for Advance Ruling (AAAR), Karnataka has ruled that Pre-sale and Marketing Services by Indian Subsidiary to Foreign Parent Company.....

Tags : Appellate Authority for Advance Rulings, Pre- Sale Marketing Service



SC: Regular Inquiry Needed When Termination of Employee's Service is Stigmatic and Punitive(30.01.2020)

Supreme Court has held that a regular inquiry as per the service rules is necessary for the termination of the services of an employee when it is stig.....

Tags : Supreme Court, Termination of Employee's Service



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



GST: Govt Extends Due Date for filing GSTR-5A for July to December(22.12.2017)

Central Board of Excise and Customs (CBEC) has extended the due date of filing return by persons providing Online Information and Database Access or R.....

Tags : Goods and Service Tax



Govt Extends Due Date for Filing FORM GST CMP-03(26.12.2017)

Central Government has extended the time limit for intimation of details of stock held on the date preceding the date from which the option for compos.....

Tags : Goods and Service Tax



IGST is Leviable When Art Works Sent to Gallery is Purchased by Buyer: CBEC(26.12.2017)

Central Board of Excise and Customs (CBEC) has said that when an art work sent to the gallery is purchased by a person, Integrated Goods and Services .....

Tags : Goods and Service Tax



Delhi HC Issues Notice to IRCTC on Plea to Relax License Fee for Catering Services(16.09.2021)

Delhi High Court has issued notice to IRCTC (Indian Railway Catering and Tourism Corporation) on an appeal seeking relaxation in license fee granted t.....

Tags : Delhi High Court, License Fee for Catering Services



Delhi HC Issues Notice on Plea Challenging Essential Defence Services Act, 2021(17.09.2021)

Delhi High Court has issued notices to the Centre and the Defence Ministry on a plea challenging vires of certain the Essential Defence Services Act 2.....

Tags : Delhi High Court, Essential Defence Services Act, 2021



SC: Change of Date of Birth in Service Records Cannot Be Claimed As of Right(22.09.2021)

Supreme Court has observed that change of date of birth in the service record cannot be claimed as of right, even if there is cogent evidence. The Cou.....

Tags : Supreme Court, Change of Date of Birth in Service Records



Employee Entitled to Subsistence Allowance Pending Inquiry: SC(17.02.2018)

Supreme Court has ruled that an employee is entitled to subsistence allowance pending inquiry against him, opining that denial of financial resources .....

Tags : Supreme Court, Service



Supreme Court Rejects Petitions Against Delhi Judicial Service Examination 2015(19.02.2018)

Supreme Court has rejected a petition against the manner in which the Delhi Judicial Service Examination were conducted in 2015.

Tags : Supreme Court, Delhi Judicial Service



SEBI: AMCs Can Give Management, Advisory Services to Fairly Regulated FPIs(17.12.2019)

Securities and Exchange Board of India has allowed asset management companies (AMCs) to provide management and advisory services to appropriately regu.....

Tags : SEBI, Advisory Services



Gauhati High Court Directs State Government to Consider Restoration of Internet Services(18.12.2019)

Gauhati high court has passed an order directing the State Government to consider restoration of internet services, both mobile internet services and .....

Tags : Gauhati High Court, Internet Services



SC: Vehicle Manufacturer Cannot Be Held Liable for Deficiency in Service by Dealer(16.11.2021)

Supreme Court has observed that a vehicle manufacturer cannot be held liable for any deficiency in service by the dealer or the authorized centre in r.....

Tags : Supreme Court, Deficiency in Service by Dealer



Delhi HC Issues Notice on PIL Seeking Unlimited Attempts to Appear Civil Services Examination(16.11.2021)

Delhi High Court has issued notice on a Public Interest Litigation seeking unlimited number of attempts to appear in Civil Services Examination for al.....

Tags : Delhi High Court, Civil Services Examination



CESTAT, Chennai: No Service Tax Leviable on Goods Component of Composite Works Contract(19.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that no service tax is leviable on goods component of composite works c.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Service Tax Leviable on Goods Component of Composite Works Contract



GST: No E-Way Bill for Intra-State Supplies in Rajasthan(01.02.2018)

State Government of Rajasthan has notified that no E-Way Bill is required for intra-State supply of goods in the State.

Tags : Goods and Services Tax



GST: Assam Notifies Effective Dates for Rollout of E-Way Bill(01.02.2018)

State Government of Assam has notified that traders should carry E-Way Bill for Inter-State purchase from Feb. 1, 2018. However, for intra-State suppl.....

Tags : Goods and Services Tax



GST: Chattisgarh Exempts E-Way Bill for Intra-State Supplies till 1st March(01.02.2018)

State Government of Chattisgarh has said that E-Way Bill will not required for intra-State supplies in the State till 1st march 2018.

Tags : Goods and Services Tax



GST: Govt Notifies Postponement of E-Way Bill(05.02.2018)

Government has notified the postponement of E-Way Bill under the Goods and Services Tax (GST) regime. However, the next rollout date has not been pres.....

Tags : Goods and Services Tax



GST: Uttarkhand Defers E-Way Bill for 10 Days(05.02.2018)

Uttarakhand Government has notified that E-Way Bill is not necessary for next 10 days in respect of the movement of any goods within the State.

Tags : Goods and Services Tax



Supreme Court Stays Allahabad High Court’s Ban on DJ Services(25.11.2019)

Supreme Court has stayed the blanket ban imposed by the Allahabad High Court on disk jockeys (DJs) performance at marriages and birthday parties in Ut.....

Tags : Supreme Court, DJ Services



Supreme Court Upholds High Court Decision to Quash Manipur Public Service Commission Exam, 2016(25.11.2019)

Supreme Court has upheld the decision of the Manipur High Court to quash Manipur Public Service Commission 2016 (Main) Exam with directions to conduct.....

Tags : Supreme Court,Manipur Public Service Commission Exam, 2016



Madras HC Issues Notice on Plea Challenging Disproportionate Reservation For In-Service Doctors(01.11.2021)

Madras High Court has issued notice in a petition challenging the extent of reservation granted to in-service doctors under the prospectus for admissi.....

Tags : Madras High Court, Reservation For In-Service Doctors



AAAR : No Goods and Services Tax Exemption to Agricultural Products from Foreign Markets(10.01.2020)

Appellate Authority of Advance Ruling has upheld the decision taken by the Authority of Advance Ruling- West Bengal that Goods and Services Tax Exempt.....

Tags : AAAR, Goods and Service Tax



Customs, Excise & Service Tax Appellate Tribunal Mumbai Quashes Show Cause Notice Issued After 5 Year(10.01.2020)

Customs, Excise & Service Tax Appellate Tribunal Mumbai has set aside the order of the Commissioner of Appeals stating that show cause notice issued a.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Show-Cause Notice



Bombay HC: Services Rendered By Doctors in Lieu of Fees Fall Under Consumer Protection Act, 2019(08.11.2021)

Bombay High Court has held that services performed by healthcare service providers in lieu of fees/charges would fall within the purview of the Consum.....

Tags : Bombay High Court, Services Rendered By Doctors



Madras High Court Warns Greater Chennai Corporation Over Waterlogging Issue(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, while directing the Goods and services tax (GST) refund to Service Provider rul.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Claiming GST Refund



CESTAT: Pre-Delivery and After Sale Service Charges Not included in Assessable Value of Vehicle(10.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the pre-delivery and after sale service charges cannot be included i.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Assessable Value of Vehicle



CESTAT, Kolkata: No Service Tax Can be Levied on Compensation for Cancelation of Coal Blocks(11.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that no service tax can be levied on amounts received as compensation .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Compensation for Cancelation of Coal Blocks



ITAT, Mumbai: Income From Cloud Hosting Services not Taxable Under ‘Royalty’(27.02.2020)

Income Tax Appellate Tribunal (ITAT), Mumbai has ruled that, Income from Cloud Hosting Services not Taxable under the head ‘Royalty’ within the meanin.....

Tags : Income Tax Appellate Tribunal, Income From Cloud Hosting Services



CESTAT, Mumbai: Refund is Available on Swachh Bharat Cess Used for Export of Services(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the Swachh Bharat Cess paid on input services has to be available as .....

Tags : Customs Excise and Service Tax Appellate Tribunal, Swachh Bharat Cess



CESTAT, Mumbai: No Service Tax on Rent Received from Bullock Carts with Tyres & Without Driver(28.02.2020)

Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Mumbai has held that tyre Bullock Carts without bullocks and driver, provided by the App.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Rent Received from Bullock Carts with Tyres & Without Driver



CESTAT, Mumbai: Sahara India TV Network Can Utilize Cenvat Credit for Payment of Service Tax(28.02.2020)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payme.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Sahara India TV Network



CESTAT, Chennai: Builder Cannot be Liable to Pay Service Tax for Construction of Residential Flats(31.01.2022)

Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the builder cannot be liable to pay service tax for the con.....

Tags : Customs, Central Excise and Service Tax Appellate Tribunal, Service Tax for Construction of Residential Flats



CESTAT: No Vivisection in Service and Material Components of Contract is Composite Works Contract(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where a contract cannot be vivisection between service component and mater.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Composite Works Contract



CESTAT Hyderabad: Service Tax Paid on GTA Services Available as Refund and Is Not Exempt(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where the conditions for availing a refund of service tax on Goods Transpo.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Goods Transport Agency Services, Service Tax



AAR Kerala : Distributors Liable to Pay GST on Additional Discount Reimbursed(17.01.2020)

Authority for Advance Ruling, Kerala has ruled that the distributors are liable to pay Goods and Service Tax and are also eligible to avail Input Tax .....

Tags : Authority on Advance Ruling, Goods and Service Tax on Additional Discount Reimbursed



Central Board of Direct Taxes Issues Guidelines for TDS on E-Auction Services(26.11.2021)

Central Board of Direct Taxes (CBDT) has issued the guidelines which states that no TDS (tax deducted at source) under section 194-O of the Income Tax.....

Tags : Central Board of Direct Taxes, TDS on E-Auction Services



Ministry of Commerce and Industries Revises User Charges for SEZ-Online Services(03.12.2021)

Ministry of Commerce and Industries has notified the revised user charges for SEZ-Online services will be as under and would be effective from Novembe.....

Tags : Ministry of Commerce and Industries, User Charges for SEZ-Online Services



Supreme Court Dismisses Plea Challenging 40% In-Service Quota Brought by West Bengal(03.12.2021)

Supreme Court has dismissed a writ petition filed by doctors who appeared in NEET PG 2021 challenging the notice dated October 8, 2021 issued by the D.....

Tags : Supreme Court, 40% In-Service Quota



Delhi HC Orders Return of Service Tax Payments made by MakeMyTrip(02.09.2016)

Delhi HC has directed Director General of Central Excise Intelligence (DGCEI) to return service tax payments made in MakeMyTrip, Ibibo and eBIZ servic.....

Tags : Delhi HC , Service Tax, MakeMyTrip



Kerala High Court Refuses Relief for ‘Glitches’ in E-Way Bill(23.08.2018)

Kerala High Court has refused to provide relief to a trader whose goods were detained by tax authorities due to incomplete e-Way bill.

Tags : Kerala High Court, Goods and Services Tax



Government Extends GSTR-3B and GSTR-1 for Flood Affected Areas(27.08.2018)

Central Board of Indirect Taxes and Customs (CBIC) has extended the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 fo.....

Tags : Goods and Services Tax



Supreme Court: Suspension Must Necessarily Be For A Short Duration(27.08.2018)

Supreme Court, while reiterating that suspension must necessarily be for a short duration, has upheld a Madras High Court judgment that had quashed th.....

Tags : Supreme Court, Service, Suspension



CESTAT, Bangalore: Gold was Freely Importable by Normal Importer Prior to DGFT Notification(07.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, has ruled that gold was freely importable by the normal importer prior to the .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Gold, DGFT Notification



Gujarat HC Grants Relief To Lawyers Against Demand Notices Issued By CGST Department(08.03.2022)

Gujarat High Court while granting relief to lawyers observed that no coercive action should be taken against them in relation to notices issued to the.....

Tags : Gujarat High Court , Central Goods and Service Tax Department



AAAR: Printing Of Pamphlet/Leaflet Attracts 18% GST(08.03.2022)

Daman Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of the Authority of Advance Ruling held that printing of pamphlet/leafle.....

Tags : Appellate Authority of Advance Ruling, Supply of Service, Goods and Service Tax



Delhi High Court: What Steps Have Been Taken to Fill Vacancies in Fire Dept?(17.08.2018)

Delhi High Court has sought a response from the city government on whether it had done anything to fill over 45% vacancies in the Delhi Fire Service (.....

Tags : Delhi High Court, Delhi Fire Service



CESTAT, Mumbai Directs Redetermination of Quantum of Service Tax on Rent of Marriage Hall, Etc(06.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has directed the redetermination of quantum of service tax leviable on rents of ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Rent of Marriage Hall, Etc



CESTAT, Ahmedabad: No Service Tax Payable on Job of Manufacturing Plastic Jars, Containers(03.01.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that no service tax is payable on the job of manufacturing Plastic Jar.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Job of Manufacturing Plastic Jars, Containers



AAR: GST Not Payable On Recoveries Made From Employees(07.01.2022)

Authority of Advance Ruling (AAR), Maharashtra has stated that GST is not payable on recoveries made from employees towards providing canteen facility.....

Tags : AAR, Goods and Service Tax, Employees



SC: Failure of Builder to Obtain Occupancy Certificate is Deficiency in Service(12.01.2022)

Supreme Court has observed that the failure of a builder to obtain occupation certificate is a deficiency in service under Consumer Protection Act 198.....

Tags : Supreme Court, Deficiency in Service



Karnataka HC Issues Notice on Plea by Doctors Challenging One Year Compulsory Rural Service(14.01.2022)

Karnataka High Court has issued notice to the Union and State government and other respondents on a petition filed by one Dr. Keerthi Kurnool and 169 .....

Tags : Karnataka High Court, Compulsory Rural Service



GST Council Reduces Tax on Supply of e-books from 18% to 5%(23.07.2018)

GST Council has reduced the rate of GST from 18% to 5% on supply only of e-books for which print version exist.

Tags : Goods and Services Tax



Madras HC Dismisses PIL for Using Services of Jail Inmates to Control COVID-19 Pandemic(07.05.2020)

Madras High Court has dismissed a Public Interest Litigation seeking to avail the services of persons lodged in prisons across the country for dealing.....

Tags : Madras High Court, Services of Jail Inmates



Delhi HC Gives Relief to Professor Whose Services were Terminated for Taking Maternity Break(08.05.2020)

Delhi High Court has quashed the termination letter of an ad-hoc Professor whose contract was not renewed by the College as she had taken a maternity .....

Tags : Delhi High Court, Termination of Service for Taking Maternity Break



SC Refuses to Pass Orders for 4G Restoration in Jammu and Kashmir(11.05.2020)

Supreme Court on Monday directed the Centre to constitute a "Special Committee" to examine the issues raised by the Petitioners, refraining from passi.....

Tags : Supreme Court, 4G Internet Services in J&K



SC Sets up Panel to Look into 4G Option for Jammu & Kashmir(12.05.2020)

Supreme Court has ordered immediate setting up of a High-powered committee led by the home secretary to examine the feasibility of providing 4G servic.....

Tags : Supreme Court, 4G Internet Services in J&K



CESTAT, Mumbai: Acceptance to Pay Duty Exempt from Liability of Confiscation and Redemption Fine(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that voluntarily acceptance and willingness to pay the duty at the enhanced rate.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntarily acceptance, enhanced rate, confiscation, redemption, exempt from liability



CESTAT, Bangalore: Service by Foreign Service Provider is not Telecommunication Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that service by Foreign Service Provider is not Telecommunication Service and.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Foreign Service Provider, Telecommunication, service tax



Govt. Extends Due Date for Filing GSTR-6 by Input Service Distributors(31.07.2018)

Central Board of Indirect Taxes and Customs ( CBIC ) has extended the last date for filing GSTR-6 by Input Service Distributors for the months of July.....

Tags : Goods and Services Tax



Supreme Court Quashes Appointment of Army Medical Services Chief(03.08.2018)

Supreme Court has quashed the appointment of Lieutenant General Sanjiv Chopra as Director General of Medical Services (Army) saying "proper and valid .....

Tags : Supreme Court, Medical Services Chief



GST Council Approves Cashback for Digital Payments(06.08.2018)

GST Council has approved the decision to give incentives on digital payments using BHIM app. The Council approved 20% cashback for the transaction via.....

Tags : Goods and Services Tax



SC Issues Notice on Plea for Restoration of 4G Internet Services in J&K Amid Lockdown(09.04.2020)

Supreme Court has issued notice to the Jammu and Kashmir Administration in a plea seeking restoration of 4G mobile internet services in the Union Terr.....

Tags : Supreme Court, 4G Internet Services in J&K



J&K HC Seeks Status Report on Restoration of 4G Internet Services in UTs of J&K and Ladakh(13.04.2020)

Jammu and Kashmir High Court have asked the administration of both the Union Territories of Jammu and Kashmir and Ladakh to file a status report on th.....

Tags : Jammu & Kashmir High Court, Restoration of 4G Services



SC Dismisses PIL Complaining of Ineffective Medical Services to Critical Patients(15.04.2020)

Supreme Court has dismissed a Public Interest Litigation which complained of ineffective implementation of government guidelines as a result of which .....

Tags : Supreme Court, Medical Services to Critical Patients



CESTAT, Delhi: Delay in Filing Appeal Due to Drafting and Calculation Error can be Condoned(29.03.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Delhi, has stated that the delay of two days in filing due to delay in drafting the appeal and ca.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Delay, Condoned, Calculation Error



CESTAT, Chennai: CCTV Charged at Rate of 15% Basic Customs Duty(04.03.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the Closed Circuit Television (CCTV) Cameras would be assessed at t.....

Tags : Customs Excise and Service Tax Appellate Tribunal, CCTV



SC: Mere Service of Notice on Opposite Party Without Complaint Copy Cannot be Commencing Point(05.03.2020)

Supreme Court has held that the commencing point of limitation of 30 days under Section 13 of the Consumer Protection Act, 1986 would be from the date.....

Tags : Supreme Court, Service of Notice



CESTAT, New Delhi: Banking Services are Related to Collection of Export Proceeds(05.03.2020)

Customs Excise and Service Tax Appellate Tribunal, New Delhi has held that banking services are related to the collection of export proceeds and has a.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Banking Services



AAR, West Bengal: Supplies of Composite Printing Services to Recipient Located in India are Taxable(11.03.2020)

Authority for Advance Ruling (AAR), West Bengal has held that supplies of composite printing services to a recipient located in India are taxable and .....

Tags : Authority for Advance Ruling, Composite Printing Services



ITAT, Mumbai Disallows Fees Paid for Investment Advisory Services on Lack of Documentary Evidence(08.02.2022)

Income Tax Appellate Tribunal (ITAT) Mumbai has disallowed fees paid towards Investment Advisory Services as assessee only furnished debit note, and .....

Tags : Income Tax Appellate Tribunal, Fees Paid for Investment Advisory Services



Calcutta HC: Service in Specialized Units Not Relevant for In-service Quota(11.02.2022)

Calcutta High Court had observed that service in Specialized Units would not amount to serving in remote and/or difficult areas for the purpose of qua.....

Tags : Calcutta High Court, In-service Quota



Madras High Court Flays Government for Delay in Framing Library Service Rules(17.09.2018)

Madras High Court has slammed the Tamil Nadu government for 17-year delay in framing ad hoc rules after it took a policy decision to rationalize the s.....

Tags : Madhya Pradesh High Court, Library Service Rules



SC: Hospitals Which Provide Free Services to All Patients Would Fall Under Consumer Protection Act(04.08.2020)

Supreme Court has observed that it is only where a hospital provides medical services free of charge across the board to all patients that it would st.....

Tags : Supreme Court, Hospitals Providing Free Services



Delhi HC Directs Action Against Unregistered Online Health Service Aggregators(07.08.2020)

Delhi High Court has asked the Delhi Government to take action against unregistered online health services aggregators, if any, collecting samples of .....

Tags : Delhi High Court, Unregistered Online Health Service Aggregators



Gujarat High Court: Past Service of Daily Wagers to Qualify for Pension(05.04.2022)

Gujarat High Court has observed that past services of the daily wagers where they have completed 240 days of continuous service under Section 25B of t.....

Tags : Gujarat High Court, daily-wagers, past services, 240 days of continuous service, Section 25B of the Industrial Disputes Act, 1947, pension



Delhi HC: Income Earned From Service Charges by NGO From its Donor Is Charitable in Nature(05.04.2022)

Delhi High Court has observed that the Income earned from charging Service Charges by Non Governmental Organization from its donor is Charitable in Na.....

Tags : Delhi High Court, Service Charges, Non Governmental Organization



Uttarakhand HC Dismisses Plea Challenging UKSSSC LT Assistant Teacher Recruitment Process 2020(06.04.2022)

Uttarakhand High Court has dismissed a plea that challenges the Uttarakhand Subordinate Service Selection Commission LT Grade Teacher (Arts) Recruitme.....

Tags : Uttarakhand High Court, Uttarakhand Subordinate Service Selection Commission LT Grade Teacher (Arts) Recruitment process 2020.



AAR, Maharashtra: Professional Services Regarding Mining Operations Attract 18% GST(06.04.2022)

Authority of Advance Ruling (AAR ), Maharashtra has observed that professional, technical, and business services with regard to mining operations attr.....

Tags : Authority of Advance Ruling, Maharashtra, professional, technical, business services, 18% GST, mining operations



Govt. Reduces GST to 5% on Domestic Maintenance, Repair and Overhaul Services in Aviation Industry(16.03.2022)

Ministry of Civil Aviation has notified the reduction in Goods and Service Tax (GST) from 18% to 5% on Domestic Maintenance, Repair, and Overhaul Serv.....

Tags : Ministry of Civil Aviation, Domestic Maintenance, Repair and Overhaul Services



ITAT, Bangalore: Flight Testing Services Cannot be Taxed as Fees for Technical Services(16.03.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that flight testing services provided to Hindustan Aeronautics Limited cannot be taxed as fees for .....

Tags : Income Tax Appellate Tribunal, Flight Testing Services



CESTAT, Ahmedabad: Extended Period of Limitation Not Invoked When No Suppression(16.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that the extended period of limitation was not invoked as there was n.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT: No Service Tax on Activity of Installing and Maintaining Fixed Facility for Supplying Oxygen(17.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has ruled that service tax is not applicable on the activity of installing and ma.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Installing and Maintaining Fixed Facility for Supplying Oxygen



CESTAT, Delhi: Extended Period of Limitation Cannot be Invoked by Excise Department(21.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has held that the extended period of limitation cannot be invoked by the excise depa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Extended Period of Limitation



CESTAT, Delhi: Spent Acid is not Exempted Good(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi, has quashed a demand, observing that since Spent Acid is not an exempted good, hence, the p.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Spent Acid, Rule 6(3) of CENVAT Credit Rules, 2004



CESTAT, Bangalore: Executive Appointed is not Manpower Recruitment or Supply Agency Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that appointment of an executive by foreign/holding company is not Manpower R.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, appointment, Manpower Recruitment, Supply Agency Service



CESTAT, Bangalore: Executive Appointed is not Manpower Recruitment or Supply Agency Service(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that appointment of an executive by foreign/holding company is not Manpower R.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, appointment, Manpower Recruitment, Supply Agency Service



CESTAT, Bangalore Holds Service, Being Export of Service, Cannot be Chargeable to Service Tax(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that service recipient has not physically made accessible any goods to the se.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, service tax, service recipient, export



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



CESTAT, Ahmedabad: No Demand Sustainable on Shortage and Statements of Persons(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that no demand is sustainable simply on shortage and statements of persons,.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cross-examined, no demand



Delhi High Court Directs Private Company to Compensate Woman Terminated From Service(17.02.2020)

Delhi High Court has directed a private company to pay Rs 1.2 Lakhs to a woman, whose services were allegedly terminated because she had raised sexual.....

Tags : Delhi High Court, Compensation to Woman Terminated From Service



CESTAT, Mumbai Upholds Excise Duty Demand Against Cadbury(17.02.2020)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘milk crumb’ is marketable and hence Cadbury is liable to pay excise du.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cadbury



CESTAT, New Delhi: Importer Not Obliged to Pay Any Amount on Advertisement and Sale Promotion(18.02.2020)

Custom, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the expenditure incurred on the activities of advertisement and s.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Advertisement and Sale Promotion



ITAT, Bangalore: Belated Payment of Service Tax Collected Can be Allowed on Actual Payment(18.02.2020)

Income Tax Appellate Tribunal (ITAT), Bangalore has held that belated paid service tax collected to Government exchequer can be allowed on actual paym.....

Tags : Income Tax Appellate Tribunal, Belated Payment of Service Tax



CESTAT, Kolkata: DRI Officials Have No Power Under Customs Act in Absence of CG Notification(02.03.2022)

Customs, Excise & Service Tax Appellate Tribunal, Kolkata has ruled that show cause notice under the Customs Act, 1962 can be issued only by the offic.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, DRI Officials



CESTAT, New Delhi: Amount on Alleged Wrongly Availed Cenvat Credit Liable to be Refunded(02.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the amount on alleged wrongly availed Cenvat Credit deposited at .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Cenvat Credit



CESTAT, Bangalore Quashes Demand of Service Tax for Promotion of IPL Team(06.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has held that the promotional activities by Anil Kumblein, former Indian skipper to carr.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, promotional activities, Anil Kumblein, advertising, Business Auxilliary Services, no service tax



AAR, Kerala: GST Is Payable on Fair Trade Premium(06.04.2022)

Authority of Advance Ruling (AAR), Kerala has observed that Goods and Services Tax is payable on fair trade premium, forming part of the consideration.....

Tags : Authority of Advance Ruling, Kerala, Goods and Services Tax, fair trade premium



Delhi HC: Collection of Service Charges from Donors Cannot Be Ground to Deny Tax Exemption(07.04.2022)

Delhi High Court has observed that the collection of service charges by India HIV AIDS Alliance from the donors cannot be treated as a reason to deny .....

Tags : Delhi High Court, service charges, India HIV AIDS Alliance, section 11, Income Tax Act, 1961, section 12



Madras High Court Quashes Order Detaining Consignment and Vehicle(07.04.2022)

Madras High Court has quashed detaining order of consignment and vehicle holding that there was only technical breach without intention to evade Goods.....

Tags : Madras High Court, technical breach, Goods and Services Tax, consignment, vehicle



CESTAT, Bangalore: Consignment Note Sufficient to Prove Transportation for CHA(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has observed that a consignment note is enough to prove transportation for cust.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, consignment note, customs house agent



CESTAT, Delhi: No Service Tax on Toll Collection on Behalf of NHAI(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that an independent contractor is not liable to pay service tax while .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, independent contractor, National Highways Authority of India, toll collection



Gujarat HC: Supply of Services Outside India by "Intermediaries" Not Export(04.08.2020)

Gujarat High Court has ruled that supply of services outside India by "intermediaries" in India is not an export, thereby continuing their liability o.....

Tags : Gujarat High Court, Supply of Services Outside India by "Intermediaries”



CESTAT, New Delhi Directs to Restore Customs Broker Licence(22.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no document to support the allegation and directs to reinstate the custo.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, reinstate, customs broker license



ITAT, Delhi: No TDS Since Routine Business Support Services Can’t be Treated as Fee for Technical Ser(25.04.2022)

Income Tax Appellate Tribunal (ITAT), Delhi has has held that routine business support services are not taxable as fees for technical services (FTS) s.....

Tags : Income Tax Appellate Tribunal, Routine Business Support Services



CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods



CESTAT, Delhi: Service Tax Can’t be Levied for Total Receipt Under Threshold Limit of 10 Lakh(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Delhi has observed that service tax can’t be levied for total receipt falling below the threshold li.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, service tax, threshold limit



CESTAT, New Delhi: No Exemption of Central Excise Duty for Module Mounting Structures(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no immunity of central excise duty for module mounting structures used i.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, central excise duty, module mounting structures



Bombay HC Asks Service Tax Department to Expedite Sale Mallya's Airbus(17.10.2016)

Bombay High Court has directed Service Tax Department to complete process of re-auction and sale of businessman Vijay Mallya’s private aircraft by Dec.....

Tags : Bombay High Court, Service Tax, Mallya's Airbus



Civil Services Institute Not Liable to Pay Tax on Fund Received from Government: ITAT(28.09.2018)

Income Tax Appellate Tribunal, Delhi bench has held that the Civil Services Institute, Dehradun is not liable to pay tax on the amount received from t.....

Tags : ITAT, Civil Services, Institute



Bombay HC Rejects PIL Seeking Inclusion of Services by Lawyers as Essential Services(17.07.2020)

Bombay High Court has rejected the Petition filed by an advocate seeking declaration of services rendered by lawyers as essential service and thus exe.....

Tags : Bombay High Court, Inclusion of Services by Lawyers as Essential Services



AAR, Karnataka: Pre-developed Computer Software Can be Treated as Goods and Attracts 5% GST(02.05.2022)

Authority for Advance Ruling, Karnataka has ruled that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% Goods .....

Tags : Authority for Advance Ruling, Goods and Services Tax, Computer Software, Goods



AAR, Gujarat: No GST Leviable on Amount Representing Employees Portion of Canteen Charges(03.05.2022)

Authority of Advance Ruling, Gujarat has ruled that no Goods and Services Tax is leviable in the hands of the employer on an amount in lieu of the emp.....

Tags : Authority of Advance Ruling, Goods and Services Tax, canteen charges



AAR, Karnataka: Computer Software Supplied to Public Funded Research Institutions Attracts 5% GST(03.05.2022)

Authority of Advance Ruling, Karnataka has ruled that 5% Goods and Services Tax is payable on computer software supplied to public-funded research ins.....

Tags : Authority of Advance Ruling, 5% Goods and Services Tax, computer software



ITAT, Ahmedabad: Additions Cannot be Made to Assessee's Income on Basis of Document(03.05.2022)

Income Tax Appellate Tribunal , Ahmedabad has held that additions cannot be made to assessee's taxable income on the basis of documents that are decla.....

Tags : Income Tax Appellate Tribunal , Customs Excise and Service Tax Appellate Tribunal, service tax



SC Allows Those Aspirants Whose Applications Reached Late, to Participate in Judicial Services Exam(21.09.2018)

Supreme Court has permitted aspirants for judicial officer posts to appear for the main examination for appointment to the post of Additional District.....

Tags : Supreme Court, Judicial Service Exam



AAR, Telangana: ITC Can be Availed on GST Charged by Contractor Supplying Service of Works(14.12.2021)

Authority of Advance Ruling (AAR), Telangana has ruled that input tax credit can be availed on goods and services tax (GST) charged by contractor supp.....

Tags : Authority of Advance Ruling, GST Charged by Contractor Supplying Service of Works



AAR, Maharashtra: 12% GST Chargeable by Sub-Contractor to Main Contractor(15.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has ruled that 12% goods and services tax (GST) shall be charged by the sub-contractor to the main cont.....

Tags : Authority of Advance Ruling, Works Contract Service



Delhi HC Issues Notice on Uber's Plea Challenging Levy of GST on Auto Rickshaw Services(16.12.2021)

Delhi High Court has issued notice on a petition moved by Uber India challenging the two notifications levying goods and services tax (GST) on auto ri.....

Tags : Delhi High Court, Levy of GST on Auto Rickshaw Services



Allahabad High Court Upholds Termination of Government Teacher's Services(17.12.2021)

Allahabad High Court has upheld the order of the District Basic Education Officer terminating the services of a woman Government Teacher who was found.....

Tags : Allahabad High Court, Termination of Government Teacher's Services



GSTN Invites Interested and Qualified Companies for E-Invoice Registration Partner(29.12.2021)

Goods and Service Tax Networks (GSTN) has invited interested and qualified companies to become E-Invoice Registration Partner (IRP), the registrations.....

Tags : Goods and Service Tax Networks, E-Invoice Registration Partner



CESTAT, Chennai: Employer Ineligible for Cenvat Credit on Canteen Services(30.03.2022)

Customs Excise and Service Tax Appellate Tribunal, Chennai has observed that the employer is not eligible for the cenvat credit on the canteen service.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Input Service Credit



AAR, Odisha: Sending of Raw Materials for Manufacture of Industrial Gas Not Job Work(30.03.2022)

Authority for Advance Rulings, Odisha has concluded that IOCL’s sending of raw materials for the manufacture of industrial gas does not qualify job wo.....

Tags : Authority for Advance Ruling, Industrial gas, Central Goods and Services Tax Act, 2017.



Calcutta HC Directs Former WBSSC Advisor To Disclose His Assets in SSC Group-D Recruitment Scam(30.03.2022)

Calcutta High Court has affirmed a Single Judge's order directing S.P. Sinha, former West Bengal School Service Commission (SSC) advisor to provide d.....

Tags : Calcutta High Court, S.P. Sinha, Bengal School Service Commission, appointment, Higher Secondary, West Bengal Board of Secondary Education



AAR, Maharashtra: Design and Development of Patterns is a Supply of Service(31.03.2022)

Authority of Advance Ruling ( AAR ), Maharashtra has reiterated that the activity of design and development of patterns used for manufacturing of cams.....

Tags : Authority of Advance Ruling, manufacturing camshafts, supply of service



CESTAT, Ahmadabad: Cenvat Credit Can’t be Denied for Warranty Services Provided Free of Cost(01.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmadabad has reiterated that the cenvat credit can’t be denied on warranty services during the war.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, warranty services



CESTAT, Delhi: No Malafide Intention on Claiming Cenvat Credit on Rent a Cab Service(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has confirmed a demand in relation to availment of cenvat credit of service tax paid on rent.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, rent-a-cab service, malafide intention



CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Service Tax Refund Claim(08.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that Lehman Brothers Securities Pvt Ltd, is entitled for the refund claim of Serv.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Mumbai, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy services, Reverse Charge Mechanism, winding up



MP HC: State Services Exam Rule Barring Meritorious Reserved Category Candidates Discriminatory(08.04.2022)

Madhya Pradesh High Court has struck down Rule 4(3)(d)(III) of Madhya Pradesh State Services Examination Rules, 2015 that barred meritorious candidate.....

Tags : Madhya Pradesh High Court, Rule 4(3)(d)(III) of Madhya Pradesh State Services Examination Rules, 2015, meritorious candidates, reserved categories



ITAT, Mumbai: Payment for Transponder Services Not Amount to Royalty(08.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....

Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax, Double Taxation Avoidance Agreements



CESTAT, Delhi: Amount of Service Tax Paid by Mistake to be Treated as Deposit and to be Refunded(31.01.2022)

Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the amount of service tax paid by mistake shall be treated as.....

Tags : Central Excise, Customs and Service Tax Appellate Tribunal, Amount of Service Tax Paid by Mistake



#Economic Survey 2021-2022: Impact of Pandemic on Exports and Imports of Goods and Services(31.01.2022)

Exports of both goods and services have been exceptionally strong so far in 2021-22, but imports also recovered strongly with recovery in domestic dem.....

Tags : Economic Survey, Exports and Imports of Goods and Services



#Economic Survey 2021-2022: Overview of Agriculture and Service Sector in View of Pandemic(31.01.2022)

Economic Survey has highlighted that that in 2021-2022, Agriculture sector was least hit by pandemic, sector to grow by 3.9% and services sector hit t.....

Tags : Economic Survey, Overview of Agriculture and Service Sector



Delhi HC: Vendors Selling Essential Goods & Services Can't Be Equated to Regular Shops(02.02.2022)

Delhi High Court has observed that participation of vendors in weekly markets in selling or dealing with essential goods and services is no ground to .....

Tags : Delhi High Court, Vendors Selling Essential Goods & Services



Allahabad HC Issues Notice on Plea Challenging Termination of Services of Dr. Kafeel Khan(03.02.2022)

Allahabad High Court has issued notice to the Uttar Pradesh Government on the plea filed by Dr. Kafeel Khan challenging the termination of his service.....

Tags : Allahabad High Court, Termination of Services of Dr. Kafeel Khan



GSTN Adds New Option of Search Tax Payer Details on GST Portal(04.02.2022)

Goods and Service Tax Networks (GSTN) has added the new Option of Search Tax Payer details in the GST Portal to allow search for Taxpayer details by e.....

Tags : Goods and Service Tax Networks, Search Tax Payer Details



Delhi HC Reserve Order on Plea Against 1 Crore Compensation to Ex-Armyman’s Kin(07.11.2016)

Delhi High Court has reserved AAP Government’s decision to award Rs. 1 Crore compensation and a job to next of kin of Ex-Serviceman Ram Kishan Grewal,.....

Tags : Delhi High Court, AAP Government, compensation, Ex-Serviceman



Financial Service Providers Outside Purview of Insolvency and Bankruptcy Code: NCLAT(24.10.2018)

National Company Law Appellate Tribunal has held that financial service providers such as non-banking financial companies are outside the purview of t.....

Tags : NCLAT, Financial Service Providers, Insolvency and Bankruptcy Code



Financial Service Providers Outside Purview of Insolvency and Bankruptcy Code: NCLAT(24.10.2018)

National Company Law Appellate Tribunal has held that financial service providers such as non-banking financial companies are outside the purview of t.....

Tags : NCLAT, Financial Service Providers, Insolvency and Bankruptcy Code



CESTAT, Mumbai: Reliance Industries Entitled to Avail CENVAT Credit for Employees Opting for VSS(13.05.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Reliance Industries is entitled to avail CENVAT credit on the service tax .....

Tags : Customs Excise and Service Tax Appellate Tribunal, CENVAT credit, service tax, Voluntary Separation Scheme



CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treatin.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chennai, section 11B, Central Excise Act, 1944, wrong forum



CESTAT, Ahmedabad: Cenvat Credit Allowable on Furniture Used in Guesthouse(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has observed that cenvat credit can be allowed on the furnitures used in guest .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit



CESTAT, Ahmedabad: Process of Segregation of Waste is Manufacture Activity(01.04.2022)

Customs, Excise and Service Tax Appellate Tribunal Ahmedabad has observed that the process of segregation of waste amounts to manufacturing activity, .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, process of segregation, concessional Notification



SC Gives Government to Review Plea of Civil Services Aspirants for Appearing in Main Exam(01.04.2022)

Supreme Court has provided two weeks time to the Central government to reconsider afresh the demand made by the civil services aspirants who were unab.....

Tags : Supreme Court, Central government, COVID-19, civil services aspirants



Bombay HC: High Court Office to Accept Appeals by Advocates Appointed by Legal Aid or Court(01.04.2022)

Bombay High Court has observed that the High Court Office must accept appeals filed by advocates appointed by the Legal Aid Service Authority or the C.....

Tags : Bombay High Court, High Court, Legal Aid Service Authority, Acceptance of Appeals



ITAT, Delhi: Payment to Microsoft for Software Purchase Does Not Amount to Royalty(04.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the assesee, HP Services (Singapore) cannot be taxed for royalty as per the Indo-Singapore Doub.....

Tags : Income Tax Appellate Tribunal, HP Services, Indo-Singapore, Double Taxation Avoidance Agreement, Microsoft company



Andhra Pradesh HC: Notice Issue for Hearing is a Statutory Requirement under GST(04.04.2022)

Andhra Pradesh High Court has held that issuing notice for hearing is a statutory requirement under Section 75(4) of Goods and Service Tax Act, 2017 b.....

Tags : Andhra Pradesh High Court, Notice for Hearing, Section 75(4) Of Goods and Service Tax Act, 2017



CESTAT, Delhi: No Penalty on Importer on Ground of Error in Bill of Entry(04.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has ruled that the penalty under the Customs Act, 1962 can’t be imposed on an importer for th.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Error in Bill of Entry



CESTAT, Chennai: No Prohibition on Selling of Goods by Importer to Another(15.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Chennai bench has held that there is no prohibition on the selling of goods by the importer to anoth.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Selling of Goods by Importer to Another



Delhi HC Grants Bail to Person Accused Of Fraudulently Claiming ITC(18.04.2022)

Delhi High Court has allowed bail to the person accused of fraudulently claiming an input tax credit under the Central Goods and Services Tax Act, 20.....

Tags : Delhi High Court, Central Goods and Services Tax Act, 2017, input tax credit



AAR, West Bengal: No GST on Service Provided to State Government for Collection and Disposal of Bio-M(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax



AAR, West Bengal: No GST on Service for Collection and Disposal of Bio-Medical Waste(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax



ITAT, Bangalore: Service Tax Collected But Not Remitted Can be Disallowed u/s 43B of Income Tax Act(18.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that the amount of service tax collected under section 43B of the Income Tax Act, 1961 but not remi.....

Tags : Income Tax Appellate Tribunal, service tax, section 43B of the Income Tax Act, 1961



AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST(19.04.2022)

Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of.....

Tags : Authority of Advance Ruling, liquidated, Central Goods and Services Tax, State goods and Services Tax Acts, exigible



CESTAT, Mumbai: Confiscation Order Can’t be Invoked Without Corroborating Evidence(03.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that an order of confiscation under section 111(m) of customs Act 1962, along with .....

Tags : Customs, Excise & Service Tax Appellate Tribunal, section 112, Customs Act, 1962



ITAT, Bangalore: TDS Not Applicable to Commission for Professional Service by Non Resident(04.05.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to commission for professional service by Nonresiden.....

Tags : Income Tax Appellate Tribunal, Tax Deduction at Source, professional service



CESTAT, Delhi: Anti-Dumping Duty Paid After Validity of Notification is Refundable(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Anti-dumping duty paid after the expiry of the period mentioned in the co.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, notification, importer, anti-dumping duty



CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability(05.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs d.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, customs duty, Customs Act, 1962, enhanced rate, redemption fine



CESTAT: Cenvat Credit in Outward Transportation for Services From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT: Cenvat Credit Available in Outward Transportation From Place of Removal to Customers Place(05.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is available in case of outward transportation for the s.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, outward transportation



CESTAT, Delhi: Place of Removal is Premises of Buyer to Avail Cenvat Credit on Outward Transport(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Delhi has observed that the place of removal for availing cenvat credit on outward transport is the.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Rule 2(l) of the Cenvat Rules, 2004



CESTAT, Mumbai: Lehman Brothers Securities Eligible for Refund of Service Tax(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Mumbai has observed that Lehman Brothers Securities Pvt Ltd is entitled for the refund claim of Ser.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Lehman Brothers Securities Pvt Ltd, Service Tax, legal consultancy, Reverse Charge Mechanism



ITAT, Mumbai: Payment for Transponder Services Does Not Amount to Royalty(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the payment for transponder services would not amount to royalty under the provisions of Incom.....

Tags : Income Tax Appellate Tribunal, transponder services, royalty, Income Tax Law, Double Taxation, Avoidance Agreements



CESTAT, Ahmedabad: Cenvat Credit Allowable on Courier Services Used for Export of Goods(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit is allowable for courier services on the amount of input .....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, input tax, courier services



CESTAT, Ahmedabad: Cenvat Credit on Services within Factory Premises allowable(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that cenvat credit in respect of garden maintenance service under the Cenvat.....

Tags : Customs Excise and Service Tax Appellate Tribunal, cenvat credit, Cenvat Credit Rules, garden maintenance



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



Bombay HC Directs Service Tax Department to Revalue Mallya’s Plane(21.12.2016)

Bombay High Court has asked Service Tax Department, which has to recover dues of Rs 532 crore from business tycoon Vijay Mallya, to revalue his luxury.....

Tags : Bombay High Court, Service Tax, Vijay Mallya, uxury plane



Kerala HC: Provide Adequate Protection to Passengers of Online Cab Services(21.12.2016)

Kerala HC has ordered that passengers of online cab services should be provided adequate protection.

Tags : Kerala HC, online cab services, protection



Delhi HC: Government Should have Minimum Interference in Regulating App Based Cab Services(22.12.2016)

Delhi High Court has said that any policy to regulate app-based cab aggregators like Ola and Uber should have minimum interference by Government and m.....

Tags : Delhi High Court, Ola, Uber, App Based Cab Services



AAR: Support Services to Overseas Shipping lines/ Charterers Attracts 18% GST(03.06.2022)

Tamil Nadu Authority for Advance Ruling (AAR) has held that support services to overseas shipping lines/ charterers attract 18% GST.

Tags : AAR, Support Services, Shipping



AAR: Supply of Works Contract Services to Nagar Nigam Attracts 12% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 12% Goods and Services Tax (GST) is payable on the supply of work contract services to Nagar Nigam.

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Nagar Nigam



AAR: Sale of Car by Company After Using it for Business Purpose Attracts 18% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 18% Goods and Services Tax (GST) is payable on the sale of a car by a company after using it for bu.....

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Sale



ITAT: Payment Made by Mobile Service Provider for Roaming Can’t be Considered as Technical Service(06.06.2022)

Income Tax Appellate Tribunal (ITAT), New Delhi, has held that payment made by a one mobile service provider to another for roaming cannot be consider.....

Tags : ITAT, Income-Tax Act, 1961. Roaming, Technical Service



CESTAT, Kolkata: Compensation Received For Coal Blocks Cancellation, Not Liable to Pay Service Tax(16.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has held that compensation received under a statute for cancellation of coal blocks/mines .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, Service Tax, coal blocks



CESTAT, Kolkata: Service Tax Not Exigible on Compensation Received for Cancellation of Coal Blocks(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has ruled that the compensation received under a statute for cancellation of coal blocks/m.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Supreme Court, coal blocks, Service Tax



CESTAT: Stability Studies, Technical Testing & Analysis of New Drugs Not Subject to Service Tax(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Bangalore has ruled that the stability studies, technical testing and analysis of new drugs are no.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, stability studies, technical testing, Scientific and Technical Consultant Service, Technical Testing and Analysis Service, service tax



CESTAT: Cenvat Credit Allowable on Steel Items Used in Creation of Sponge Iron Kiln and Power Plant(17.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Kolkata has applied the "user-test" by providing cenvat credit on steel goods used in the construc.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, user-test, cenvat credit, sponge iron kiln, power plant



CESTAT: Exemption of Excise Duty For Galvanized Solar Structures As Part of Solar Power Generation(17.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has ruled that galvanised solar structure is a part of solar power generation facility and.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, galvanized, solar power, excise



CESTAT: CENVAT Credit Can’t be Denied on Sales Commission(02.12.2020)

Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT) has held that the CENVAT Credit cannot be denied on sales commission as it falls under.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, CENVAT Credit



CESTAT: No Service Tax Applicable on Permanent Transfer of IPR(02.12.2020)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is applicable on permanent transfer of Intellectual Property.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Permanent Transfer of IPR



Gujarat HC Directs Govt to Release Policy for People Not Wearing Masks to Offer Community Service(02.12.2020)

Gujarat High Court has directed the Gujarat government to come out with a policy or order, directing that all those caught not wearing face cover/mask.....

Tags : Gujarat High Court, Community Service



SC Stays Gujarat HC Order Directing Persons Not Wearing Masks to Do Community Service(03.12.2020)

Supreme Court has stayed the Gujarat High Court order which had directed the State of Gujarat to come up with a policy or order that would direct for .....

Tags : Supreme Court, Community Service



Allahabad High Court Suggests Community Service for Mask Violators(04.12.2020)

Allahabad High Court has directed the Uttar Pradesh Government to consider the feasibility of having community service by such persons who violate the.....

Tags : Allahabad High Court, Community Service for Mask Violators



CCPA: Hotels/Restaurants Can't Add Service Charge Automatically or by Default in Bill(05.07.2022)

Central Consumer Protection Authority (CCPA) has issued an order barring Hotels and restaurants from levying service charges automatically or by defau.....

Tags : Central Consumer Protection Authority, Service Charge, Default



Kerala HC: Power to Amend Service Law Does Not Mean Power to Apply it Differently to Similar Persons(07.07.2022)

Kerala High Court has held that the power of the government to make or amend laws determining the service conditions of its employees cannot confer th.....

Tags : Kerala High Court, Service Laws, Similarly Situated Persons



RBI Permits 100% FDI in Regulated Financial Services(21.10.2016)

Reserve Bank of India (RBI) has permitted 100 % foreign direct investment in 'Other Financial Services' carried out by NBFCs, a move which will help a.....

Tags : Reserve Bank of India, 100% FDI , Regulated Financial Services



Karnataka HC Stays Criminal Proceedings against Public Service Commission’s Member(25.10.2016)

Karnataka High Court has stayed criminal proceedings initiated against Mangala Sridhar, who was suspended as member of Karnataka Public Service Commis.....

Tags : Karnataka HC , criminal proceedings, Public Service Commission



SC Upholds Constitutional Validity of Goods and Services Tax (Compensation To States) Act, 2017(04.10.2018)

Supreme Court has upheld the Constitutional validity of Goods And Services Tax (Compensation To States) Act, 2017, as well as the Goods and Services T.....

Tags : Supreme Court, Goods and Services Tax (Compensation To States) Act, 2017



CESTAT: No Service Tax on Rajasthan CDF for Collection of Service Charges from Milk Unions(24.05.2022)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that no service tax is payable on the service charges collected by the .....

Tags : CESTAT, Service Tax, Rajasthan Cooperative Dairy Federation



CESTAT: No Service Tax Leviable on Toll Collection(27.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that amount collected by a toll collector during toll-collection activity will no.....

Tags : CESTAT, Service Tax, Commission Agent



Orissa HC: Employees’ Date of Birth Cannot be Changed at the Fag End of their Service(30.05.2022)

Orissa High Court has held that requests of employees to change their date of birth cannot be accepted when they apply for the same at the end of thei.....

Tags : Orissa High Court, Date of Birth, Service



CESTAT, New Delhi Sets Aside Order Denying Cenvat Credit to Buyer(26.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that the allegation against supplier was proved not true and set aside the or.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit



CESTAT, Delhi: Service Tax Not Payable on Liquidated Damages(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that service tax is not to be paid on liquidated damages recovered on the failu.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, contract



CESTAT, New Delhi: Dispute Relating to Rebate Amount Subjudice Before Appellate Forum(27.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that dispute relating to amount of rebate subjudice before the appellate foru.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, subjudice, rebate amount



Delhi HC: Child Bearing Age of Officers Not to be Irretrievably Prejudiced by Non-Grant of Relief(28.04.2022)

Delhi High Court has observed that child-bearing age for the young couple should not be irretrievably prejudiced by the non-grant of a relieving order.....

Tags : Delhi High Court, child-bearing age, All India Service officers



Rajasthan HC Dismisses Widow's Plea Seeking Horizontal Reservation in ST Category(28.04.2022)

Rajasthan High Court has dismissed a widow's challenge to the legality of the category-wise merit list prepared after preliminary examinations for rec.....

Tags : Rajasthan High Court, widow's, preliminary examinations, category-wise merit list, Civil Judge, Judicial Magistrate, Rajasthan Judicial Services



CESTAT, Chennai : Royalty Need Not be Included in Transaction Value if Not Paid to Foreign Supplier(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Chennai has ruled that royalty need not be incorporated in transaction value if not paid to a foreig.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, royalty, foreign supplier



CESTAT, New Delhi: No Denial of Cenvat Credit Merely on Procedural Irregularity(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no denial of cenvat credit simply on procedural irregularity.

Tags : Customs, Excise & Service Tax Appellate Tribunal, cenvat credit



Supreme Court Stays Karnataka HC Order on Revising KPSC’s 2006 Selection List(15.12.2016)

Supreme Court has stayed Karnataka High Court order “unsettling” appointment of administrative officers pertaining to 1998, 1999 and 2004 batches made.....

Tags : Supreme Court, Karnataka High Court, Karnataka Public Service Commission



Creation of All India Judicial Services can't be Done by Judicial Order: Supreme Court(03.12.2018)

Supreme Court has refused to entertain a Public Interest Litigation (PIL) petition seeking creation of All India Judicial Services for recruitment of .....

Tags : Supreme Court, All India Judicial Services



No Service Tax on Sale/Purchase of Property on a Principal to Principal Basis: CESTAT(07.12.2018)

Customs, Excise and Service Tax AppellateTribunal (CESTAT), Delhi has held that there cannot be any service tax liability under the category “Real Est.....

Tags : CESTAT, Service Tax, Sale/Purchase of Property on a Principal to Principal Basis



AAAR upholds Order confirming GST Levy on Brand Fee and Reimbursement Expenses(12.12.2018)

Appellate Authority of Advance Ruling (AAAR) while upholding the order of AAR held that brand owner is liable to pay 18 percent Goods and Services Tax.....

Tags : Appellate Authority of Advance Ruling, Goods and Services Tax



CESTAT, Bangalore: CENVAT Credit of Service Tax Can be Availed by Banks for ‘Output Services’(04.11.2020)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Bangalore has held that the CENVAT credit of service tax paid for insurance service recei.....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, CENVAT Credit of Service Tax



Madras HC: Leave Travel Concession for Traveling Abroad Not a Statutory Right(14.07.2022)

Madras High Court has held that concessions or facilities extended by way of Administrative Instructions beyond the scope of the rules cannot be const.....

Tags : Madras High Court, Leave Travel Concession, Service Right



CESTAT: No Excise Duty on Goods Manufactured on Job Work Basis(18.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has ruled that no excise duty on goods manufactured on job work basis from old and used go.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, excise duty, job work, supplier



CESTAT: Galvanised Solar Structure to Set Up Solar Power Plants Exempted From Excise Duty(18.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that galvanised solar structures manufactured and cleared for the initial setting .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, galvanized, excise duty



Calcutta HC: GST Dept Cannot Seize Vehicle for Want of Second E-Way Bill(18.05.2022)

Calcutta High Court has ruled that the Goods and Services Tax (GST) department shall not seize the vehicle in the absence of second e-way bill since t.....

Tags : Calcutta High Court, Goods and Services Tax, e-way bill



CESTAT: Central Excise Duty Not Payable on Intermediate Products(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has observed that central Excise Duty is not payable on intermediate products, used captiv.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Duty



CESTAT: Customer Care Service is Classifiable U/S 65 (11) Finance Act(19.05.2022)

Income Tax Appellate Tribunal, Bangalore has observed that Common Area Maintenance (CAM) Charges included in rent were allowable as a deduction.

Tags : Customs, Excise and Service Tax Appellate Tribunal, customer care, Business Auxiliary Services



CESTAT: Penalty Under Central Excise Act is Not Sustainable by Third Party Evidence(19.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Delhi has ruled that the demand of duty and penalty under the Central Excise Act, 1944 is not sustai.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Act, 1944, demand of duty



Supreme Court: Central government and States have simultaneous powers to legislate on GST(19.05.2022)

Supreme Court has ruled that the Central government and States have simultaneous powers to legislate on Goods and Service Tax (GST). The Court stated .....

Tags : Supreme Court of India, Goods and Service Tax, GST



ITAT, Delhi: Royalty Cannot be Endorsed to Providing Customized Research Advisory Services(19.04.2022)

Income Tax Appellate Tribunal; Delhi has observed that customized research advisory services are not taxable under the head Royalty under the relevant.....

Tags : Income Tax Appellate Tribunal, Royalty, Income Tax Act, 1961, customized research advisory services



AAR, Telangana: ITC Can Be Availed on IGST Paid Both on Imports Intra & Inter-State Sales Authority(20.04.2022)

Allahabad High Court has observed that the Court for the reason of an application under Section 29A of the Arbitration and Conciliation Act, 1996 woul.....

Tags : Authority of Advance Ruling, Goods and Services Tax, 2017, Input Tax Credit



Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment(20.04.2022)

Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payme.....

Tags : Madras High Court, section 74 of the Central Goods and Services Tax Act, 1961, taxpayer, tax liability



CESTAT, Mumbai Holds 4G Mobile Towers that are Movable in Nature and Eligible for CENVAT Credit(20.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the 4G mobile towers are movable in nature and entitled for CENVAT credit.

Tags : Customs, Excise & Service Tax Appellate Tribunal, 4G mobile towers, CENVAT credit



AAR, Telangana: ITC Can be Claimed on IGST Paid Both on Imports Intra & Inter-State Sales, Rules(20.04.2022)

Authority of Advance Ruling, Telangana has observed that Integrated Goods and Services tax paid on imports is eligible to be availed as an Input Tax C.....

Tags : Authority of Advance Ruling, Integrated Goods and Services Tax, Input Tax Credit



CESTAT, Mumbai: Dept Bound to Accept Description of Goods on CA Certificate(21.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that the customs department is bound to accept the description of goods on the ba.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Chartered Accountant, special additional duty, customs department



AAR, West Bengal: Dismantling of Existing Sleeper and Installing New Ones Attracts 12% GST(06.05.2022)

Authority of Advance Ruling, West Bengal has held that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers for ra.....

Tags : Authority of Advance Ruling, sleeper fixings, H-Bean Steel sleepers, Goods and Services Tax



AAR, Tamil Nadu: 12% GST on Solar Pump Controller for Solar Submersible Pump Application(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has observed that 12% Goods and Services Tax Applicable on Solar Pump Controller for Solar Submersible Pump A.....

Tags : Authority for Advance Ruling, Goods and Services Tax, 12%, Solar Pump Controller



AAR, Tamil Nadu: PSA Medical Oxygen Generation Plant Attracts 18% GST(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has ruled that Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% Goods and Service.....

Tags : Authority for Advance Ruling, Goods and Services Tax, Pressure Swing Adsorption, Medical Oxygen Generation



Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....

Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax



AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply



AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply



CESTAT Allows to Pay Service Tax for Construction of Residential Complex(10.05.2022)

Customs, Excise & Service Tax Appellate, Bangalore has allowed to Pay Service Tax under Composition scheme of Works Contract (Composition Scheme for P.....

Tags : Customs, Excise & Service Tax Appellate, Service Tax, Composition scheme of Works Contract (Composition Scheme for Payment of Service Tax) Rules, Residential Complex



CESTAT, Bangalore: Refund Can’t be Rejected for Non-Submission of Invoices by Original Authority(29.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that refund can’t be rejected for non-submission of invoices before original aut.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, invoices, refund



AAR, Gujarat: Apple And Malt Cola Fizzy Attracts 28% GST And 12% GST Compensation Cess(29.04.2022)

Authority of Advance Ruling, Gujarat has observed that 28% Goods and Services Tax and 12% GST Compensation Cess are due on Apple and Malt Cola Fizzy.

Tags : Authority of Advance Ruling, 28% Goods and Services Tax, 12% GST, Compensation Cess, Apple, Malt Cola Fizzy



ITAT, Delhi: Subscription Fee Towards Cloud Services Not Taxable as Royalty(29.04.2022)

Income Tax Appellate Tribunal, Delhi has held that the subscription fee received towards Cloud Services is not taxable as royalty.

Tags : Income Tax Appellate Tribunal, Cloud Services, subscription fee, royalty



AAR, Gujarat: GST ITC Admissible on Bus Hired for Employees Transportation(02.05.2022)

Authority of Advance Ruling, Gujarat has observed that the Goods and Services Tax Input Tax Credit is permissible on buses hired for transportation of.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Input Tax Credit, 13 passengers



Madras HC: Asian Paints to Furnish Bank Guarantee for GST Department to Release Detained Goods(02.05.2022)

Madras High Court has directed the Goods and Services Tax department to discharge the detained goods on furnishing of the bank guarantee by Asian Pain.....

Tags : Madras High Court, Goods and Services Tax, bank guarantee, Asian Paints



CESTAT, Bangalore: Simple Aluminium Plates Classifiable Under 7606 1200 of Chapter Tariff Heading(02.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has ruled that Simple Aluminium Plates are classifiable under 7606 1200 of Chapter Tariff .....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Chapter Tariff Heading, 7606 1200, Simple Aluminium Plates



ITAT, Delhi: Amount from Indian Associate for Support Service is not Fees and not liable to Tax(02.05.2022)

Income Tax Appellate Tribunal, Delhi has observed that amount expected from Indian Associate for Support Service is not Fees for Included Services and.....

Tags : Income Tax Appellate Tribunal, Indian Associate, Support Service



CESTAT, Ahmedabad: Non-filing of Declaration Can’t be Reason to Refuse Reversal of Credit(11.04.2022)

Customs Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that mere non filing of declaration can’t be a reason to deny the proportion.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit Rules, 2004, Reversal of Credit



Allahabad HC: Section 6 of GST Act is Enacted to Avoid Possibility of Conflicting Orders(11.04.2022)

Allahabad High Court has observed that section 6 of Goods and Services Tax Act, 2017 is enacted to avoid possibility of orders of conflict and holds n.....

Tags : Allahabad High Court, section 6 of Goods and Services Tax Act 2017, jurisdiction



Madras HC: Removal from Service for Alleged Past Misconduct Unsustainable(11.04.2022)

Madras High Court has ruled that a past misconduct of the employee can’t be a reason for imposing a major penalty such as removal from service under I.....

Tags : Madras High Court, misconduct, removal, service, Indian Maritime University Teaching and Non-Teaching Employees (Terms and Conditions of Services) Rules)



AAAR, Maharashtra: No GST Payable on Sewage Treatment Plant(12.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that sewage treatment plants are exempted from the Goods and Service tax.

Tags : Appellate Authority of Advance Ruling, sewage treatment plants, goods and service tax



AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax



AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax



No ‘Break In Service’ as One of Punishments: Supreme Court(03.11.2018)

Supreme Court has dismissed plea of an employer who wanted to add ‘break in service’ as a ground for punishment.

Tags : Supreme Court, Break in Service



CESTAT: CSR is Not ‘Input Service’(13.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has upheld the order disallowing credit towards the service tax paid on services used for.....

Tags : CESTAT, Service Tax, CSR



ITAT: Service Tax is Not Payable Until Consideration is Received(15.06.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench has held that service tax is not payable until consideration was received.

Tags : ITAT, Service Tax, Consideration



CBDT Exempts TDS on Lease Rentals Paid to Air Craft Leasing Units Located in IFSC(20.06.2022)

Central Board of Direct Taxes (CBDT) has provided relaxation from TDS under section 194I of the Income Tax Act, 1961 in respect of lease rentals paid .....

Tags : Central Board of Direct Taxes, TDS, International Financial Services Center



Calcutta to State: Disburse Funds for Victim Compensation in 6 Weeks(23.06.2022)

Calcutta High Court while directing the State government to ensure disbursal of adequate funds within 6 weeks has reprimanded State Legal Services Aut.....

Tags : Calcutta High Court, Victim Compensation, State Legal Services Authority



Kerala HC: Any Hindrance to Medical Workers Qualify as Violence(23.06.2022)

Kerala High Court while denying anticipatory bail to a man accused of obstructing a doctor from performing official duty, held that under the Kerala H.....

Tags : Kerala High Court, Healthcare Service Persons, Obstruction



CESTAT, Bangalore: Service Not Made Available Physically, Can’t be Chargeable to Service Tax(12.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Bangalore has observed that recipient of the service has not physically made available to the servic.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, recipient, service provider, export, service tax



AAAR, Maharashtra: No GST & TDS on Renting of Immovable Property to Social Justice Department(13.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that the renting of immovable property to the social justice department is exempt from.....

Tags : Appellate Authority of Advance Ruling, immovable property, social justice, Goods and Services Tax, Tax Deducted at Source



Uttarakhand HC Upholds Amendment to Recruitment Rules During Selection Process(13.04.2022)

Uttarakhand High Court has dismissed a petition challenging the decision of the Uttarakhand Subordinate Service Selection Commission to permit non B.E.....

Tags : Uttarakhand High Court, Uttarakhand Subordinate Service Selection Commission, B.Ed, Assistant Teacher L.T. Grade



CESTAT, Kolkata: Manufacturer is Eligible to Avail Cenvat Credit on Sales(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Kolkata has observed that since the sale and manufacture are inter connected, the cenvat credit i.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, cenvat credit, sales commission



CESTAT, Ahmedabad: Service Tax Cannot be Levied Based on Income Declared Under IDS(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad has observed that service tax cannot be levied merely because the income declared under.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, service tax, Income Declaration Scheme, 2016



CESTAT, Ahmedabad: No Service Tax on Electricity Charges Reimbursed to Service Provider(13.04.2022)

Customs, Excise, and Service Tax Appellate Tribunal, Ahmedabad has observed that service tax cannot be levied on reimbursement of electricity charges .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, service tax, electricity charges



Delhi High Court: No PIL For Service Matters(01.03.2017)

Delhi High Court has remarked that PILs cannot be filed in service matters, while dismissing a Petition filed by a non-legal entity on behalf of emplo.....

Tags : Delhi High Court, service matters, PIL



CIVIL - SC Strikes Down Rule 5A of Bihar Civil Service(Judicial Branch)(Recruitment) Rules(21.02.2019)

Supreme Court has struck down Rule 5A of Bihar Civil Service(Judicial Branch)(Recruitment) Rules 1995, as per which only 10% of the candidates who app.....

Tags : Supreme Court, Bihar Civil Service(Judicial Branch)(Recruitment) Rules



SC Stays TDSAT Order Which Set Aside DoT Demand for License Fee from Internet Service Providers(06.01.2021)

Supreme Court has stayed the order of the Telecom Disputes Settlement Appellate Tribunal (TDSAT) which directed the Union of India to refund the amoun.....

Tags : Supreme Court, Telecom Disputes Settlement Appellate Tribunal, Internet Service Provider



SC Issues Notice on Plea Challenging UP Service for Pension and Validation Ordinance, 2020(07.01.2021)

Supreme Court has issued notice on a plea to examine the challenge to the validity of the Uttar Pradesh Qualifying Service for Pension and Validation .....

Tags : Supreme Court, Uttar Pradesh Qualifying Service for Pension and Validation Ordinance of 2020



CESTAT Allows Cenvat Credit To Satyam Computer for Service Tax Paid on Medical Insurance Premium(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has granted a cenvat credit to Satyam Computer for service tax paid on insurance premium.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, cenvat credit, service tax, insurance premiums



AAR, Gujarat: Combined Wire Rope Not Integral Part of Fishing Vessel; Attracts 18% GST(14.10.2022)

Authority of Advance Ruling, Gujarat has observed that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with.....

Tags : Authority of Advance Ruling, Goods and Services Tax, fishing net



CESTAT: Activity Of Printing Advertisement Content On PVC Material Amount to "Manufacturing"(14.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that no service tax is payable on the activity of printing advertisement conte.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, advertisement



CESTAT: Foreign Origin Gold Bar With Unexplained Source Liable for Absolute Confiscation(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Chennai while remanding the matter back, has held that the gold bar with a foreign marking, the so.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, gold bar, prohibited good



CESTAT, Hyderabad: Liquidated Damages Does Not Attract Service Tax(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has held that receipt of liquidated damages by the service provider for breach of condit.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, liquidated damages, Service Tax



CESTAT, Delhi: CHA Has No Reason to Doubt Any Malpractice of Export of Prohibited Goods(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Custom House Agent had no reason to doubt any malpractice and attempted e.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Custom House Agent, malpractice, prohibited goods, abetment



CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services(11.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT credits, Service Tax, Goods and Service Tax, Reverse Charge Mechanism



CESTAT Waives Detention and Demurrage Charges for Goods Confiscated by Customs(12.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that a remission of detention and demurrage costs was appropriate because the goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, detention, Customs Department, seizure



CESTAT, Mumbai: Value of Excisable Goods Sold at Depot Will be Determined Using Sale Price From Depot(12.05.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has ruled that the value of excisable items sold at depot shall be established based on the s.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, depot



Delhi HC: Duty of LSA to Ensure Opportunities to Secure Justice Are Not Denied to Any Individual(14.07.2022)

Delhi High Court has held that it is the duty of Legal Services Authorities (LSA) to ensure that opportunities to secure justice are not denied to any.....

Tags : Delhi High Court, Legal Service Authority, Justice



ITAT: Subscription to Cloud Services Not ‘Royalty’ as Per Indo-US Treaty(15.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the subscription to cloud base service cannot be treated as royalty as per the India U.....

Tags : ITAT, Cloud Services, Royalty



AAR: Contract for Removal of Legacy Waste Dumped Through Bio-Mining is Pure Service(18.07.2022)

Authority for Advance Ruling (AAR), Chennai has held that the contract for the removal of legacy waste dumped through the bio-mining process is “Pure .....

Tags : AAR, Pure Service, Bio-mining



SC: Personnel Not Entitled to Disability Pension if Injury is Not Attributable to Military Service(19.07.2022)

Supreme Court has held that a military personnel is not eligible for disability pension if there is not even a causal connection between the Military .....

Tags : Supreme Court, Disability Pension, Military Service



Delhi HC Stays Ban on Levy of Service Charge by Restaurants on Food Bills(20.07.2022)

Delhi High Court has stayed Central Consumer Protection Authority’s (CCPA) guidelines that prohibited hotels and restaurants from levying service char.....

Tags : Delhi High Court, CCPA, Service Charge



Bombay HC: No IGST on Roaming International Long-Distance Services to Foreign TCOs(21.07.2022)

Bombay High Court has held that roaming services and international long-distance services provided by Vodafone Idea to the Foreign Telecom Operators (.....

Tags : Bombay High Court, IGST, Roaming Services



CESTAT: No Service Tax on Company for Payment of Rent if Premise Not Used for Commercial Purpose(22.07.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench has held that the service tax cannot be levied on the Company for the payment.....

Tags : CESTAT, Service Tax, Rent



Madras HC Directs Release of Vehicle as Department Fails to Pass Detention Order(14.10.2022)

Madras High Court has ordered the release of the vehicle as the department has failed to pass the detention order within the period as provided under .....

Tags : Madras High Court, detention, Tamil Nadu Goods and Services Tax Act



Madras HC: GST Dept. To Consider Reply to SCN Sent by Assessee through post and Not Portal(17.10.2022)

Madras High Court has ruled that the Goods and Services Tax (GST) Department should consider a reply to a show cause notice even if it is sent by the .....

Tags : Madras High Court, Goods and Services Tax, assessee



SCN Without Any Reasons: Delhi HC Quashes Order Cancelling GST Registration(19.10.2022)

Delhi High Court has quashed the order cancelling the Goods & Services Tax (GST) registration as the Range Inspector has physically verified the premi.....

Tags : Delhi High Court, Goods & Services Tax, Inspector, verification



CESTAT: Charges Of Clandestine Removal Cannot Be Confirmed On The Basis Of Private Records(19.10.2022)

Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that charges of clandestine removal cannot be confirmed on the.....

Tags : clandestine, corroborative, Customs, Excise and Service Tax Appellate Tribunal



CESTAT: Service Tax Demand Can't Be Sustained On Ocean Freight Under RCM(21.10.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that the service tax demand is not sustainable as the appellant has purchased f.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, service tax, freight



AAR: Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST(21.10.2022)

Authority of Advance Ruling, West Bengal has observed that the 18% Goods and Services Tax (GST) is payable on the operation and maintenance of municip.....

Tags : Authority of Advance Ruling, Goods and Services Tax, maintenance



Mizoram Passes Mizoram Goods and Services Tax (GST) Bill, 2017(26.05.2017)

Mizoram State Assembly has unanimously passed Mizoram Goods and Services Tax (SGST) Bill, 2017.

Tags : Mizoram State Assembly, Mizoram Goods and Services Tax (SGST) Bill, 2017



GSTN Registration Window to Re-open on June 1(29.05.2017)

Government has decided to re-open enrollment for Goods and Services Tax Network (GSTN) on June 1, enabling central excise and service taxpayers who la.....

Tags : Goods and Services Tax Network



Delhi Assembly Passes State Good And Services Tax (GST) Bill(01.06.2017)

Delhi Assembly has passed State Goods and Services Tax (GST) Bill even as Chief Minister Arvind Kejriwal pitched for capping tax rate at a maximum of .....

Tags : Delhi Assembly, State Good And Services Tax (GST) Bill



AAR, Telangana: 18% GST Payable On The Forest Permit Fee(23.01.2023)

Authority for Advance Ruling (AAR), Telangana has observed that 18% Goods and Services Tax (GST) is payable on the forest permit fee.

Tags : Authority for Advance Ruling, Goods and Services Tax, forest



All. HC Stays Rs.1,081 Crores GST Demand Against Paytm(23.01.2023)

Allahabad High Court has stayed the Goods and Service Tax (GST) demand of Rs. 1,081 crores against Paytm.

Tags : Allahabad High Court, Goods and Service Tax, Paytm



CESTAT: No Case Made Out By Customs For Confiscation Of Goods Meant For Export(23.01.2023)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has observed that a “No Objection Certificate” (NOC) is not required from the Drug .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, No Objection Certificate, Drug Controller, export



CESTAT: Payments Made Through Cenvat Account Liable To Be Re-Credited If Excise Duty Paid In Cash(23.01.2023)

Customs, Excise, and Service Tax Appellate Tribunal has ruled that once the duty has been paid in cash, earlier payments made through the Cenvat Accou.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Account



Jharkhand HC Quashes Merit List of 6th Combined Civil Service Examination 2016(08.06.2021)

Jharkhand High Court has quashed the merit list of the 6th Combined Civil service Examination, 2016 which was conducted by the State Public Service Co.....

Tags : Jharkhand High Court, Merit List of 6th Combined Civil Service Examination 2016



AAR, Karnataka: TDS Applicable on Services Purchased as Innovative Ideas to Minimize Cost(11.06.2021)

Authority of Advance Ruling (AAR), Karnataka has ruled that the Tax Deducted at Source (TDS) is applicable on all services purchased on account of inn.....

Tags : Authority of Advance Ruling, Services Purchased as Innovative Ideas to Minimize Cost



CESTAT, Delhi: Cenvat Credit Not Allowable on Capital Goods on Which Depreciation Availed(14.06.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the Cenvat credit is not allowable on the capital goods for which th.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Cenvat Credit



Ker. HC: Railway Stops Can’t be Provided on Personal Demands(02.05.2023)

Kerala High Court while dismissing plea seeking direction for permitting a stop for 'Vande Bharat Train Service' at Tirur Railway Station, has held th.....

Tags : Kerala High Court, Railways, Vande Bharat Train Service



SC: Assessee to Pay Service Tax on Service Element; Sales Tax on Goods Transferred in Works Contract(05.05.2023)

Supreme Court has held that assessee has to pay service tax on the service element of the works contract and can claim CENVAT Credit only on the said .....

Tags : Supreme Court, Service Tax, Works Contract, Sales Tax



Ker HC: State Disability Commissioner Can’t Adjudicate Upon Service Matters(08.05.2023)

Kerala High Court while observing that State Disability Commissioner has power only to advise and make recommendations to appropriate authorities, has.....

Tags : Kerala High Court, State Disability Commissioner, Service Matters



GST: Govt Notifies Extension of Due Date for filing FORM GST TRAN – 1(30.10.2017)

Central Government has notified that due date for filing FORM GST TRAN – 1 (with revision facility) extended to 30th November 2017 under Central Goods.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt Extends Due Date for Filing GSTR-2 and GSTR-3(31.10.2017)

Central Government has extended due date for filing GSTR-2 and GSTR-3 for the month July to November 30th and 11th December respectively.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



Govt: No GST on Services Supplied to Nepal Against Payment in Indian Currency(31.10.2017)

Central Government has notified exemption to services supplied to Nepal where payments are made in Indian currency to the Indian service providers und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC: Cut Pieces of Fabrics Attracts 5% GST(01.11.2017)

Central Board of Excise and Customs (CBEC) has said that 5% GST is applicable on Cut pieces of Fabrics under the Goods and Services Tax (GST) regime .

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SEBI Levies Fine on Karvy Financial Service Ltd. for Delay in Announcing Acquiring of Shares(30.07.2021)

Securities and Exchange Board of India has levied a fine of Rs 10 lakh on Karvy Financial Services Ltd for delay in making public announcement to acqu.....

Tags : Securities and Exchange Board of India, Karvy Financial Services Ltd



CESTAT, Delhi: LLPs Not Liable to Pay Service Tax Under Reverse Charge Mechanism(03.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that a Limited Liability Partnership (LLP), being not a “Body Corporate” u.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Limited Liability Partnership



Centre Issues Ordinance Providing Powers Over "Services" in GNCTD to Lieutenant Governor(22.05.2023)

Central Government has promulgated an ordinance to constitute ‘National Capital Civil Services Authority’ in Delhi to decide on the transfer and posti.....

Tags : Central Government, Ordinance, GNCTD, Lieutenant Governor, Services



CESTAT: Service Provider Not Liable to Pay Service Tax on Commission Paid to Overseas Agent(17.08.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the service provider engaged Textile Processing is not liable to pa.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Service Tax on Commission Paid to Overseas Agent



CESTAT, Delhi: No Service Tax Applicable on Transporter of Firewood(18.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax is applicable on transporter of firewood as carting .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Transporter of Firewood



CESTAT, Delhi: No Service Tax Applicable on Transporter of Firewood(18.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax is applicable on transporter of firewood as carting .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Transporter of Firewood



Delhi HC Issues Notice to Hospital to Seek a Status Report on Community Service of 2 Youngsters(19.08.2021)

Delhi High Court has issued notice to the Ram Manohar Lohia Hospital seeking a status report on joining of two youngsters who were directed to do a mo.....

Tags : Delhi High Court, Status Report on Community Service



All. HC: Burden on Disciplinary Authority to Prove Employee's Willful Absence from Service(18.07.2023)

Allahabad High Court while observing that absence from duty without prior permission may amount to unauthorized absence, but it doesn’t always mean wi.....

Tags : Allahabad High Court, Willful Absence, Service, Burden



SC Refers Delhi Government's Challenge Against Centre's Ordinance on Services to Constitution Bench(21.07.2023)

Supreme Court while observing that the extent of the powers of Parliament under Article 239AA(7) were not considered in either of the earlier Constitu.....

Tags : Supreme Court, Ordinance, Services, Constitution Bench



Companies Now to Pay Service Tax on Services Availed from Govt. from Next Fiscal Year(09.03.2016)

Govt. has notified provision making Indian companies to pay service tax on any service they avail from Government or local authority from the next fis.....

Tags : Govt., Indian companies , service tax



Govt: Correct & Sufficient Info Must on GSTN & Customs System to Get IGST Refund(21.02.2018)

CBEC has released Frequently Asked Questions (FAQs) on IGST Refund, wherein it was clarified that, exporters must ensure that, only correct and suffic.....

Tags : Goods and Services Tax



Rajya Sabha Passes International Financial Services Centres Authority Bill, 2019(13.12.2019)

Rajya Sabha has passed the International Financial Services Centres Authority Bill, 2019 by a voice vote thereby paving the way for setting up a unifi.....

Tags : Rajya Sabha, International Financial Services Centres Authority Bill, 2019



CESTAT, Delhi Sanctions Refund of CVD and SAD Paid u/s 142 of GST(28.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has sanctioned refund of Countervailing Duty (CVD) and Special Additional Duty (SAD.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of CVD and SAD



CESTAT, Chennai Allows Refund Claim by Hyundai Motor India(05.10.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has allowed a refund claim by Hyundai Motor India where the Tribunal quashed an .....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Hyundai Motor India



Karnataka High Court: Limitation Period Not Applicable for Refund of Service Tax(06.10.2021)

Karnataka High Court has held that the limitation period is not applicable for refund of service tax wrongly paid on late payment charges (LPC).

Tags : Karnataka High Court, Refund of Service Tax



Ker. HC: Can’t Prosecute Person for Defamation for Criticizing a Product/Service Online(23.10.2023)

Kerala High Court has held that criticism of any product/service made by a citizen cannot be treated as defamatory under Section 499 of IPC though suc.....

Tags : Kerala High Court, Defamation, Product/Service



Kerala High Court Launches Paperless Certified Copy Service(27.05.2020)

Kerala High Court has launched its digitized "paperless certified copy service" to provide online certified copies of orders and judgments to advocate.....

Tags : Kerala High Court, Paperless Certified Copy Service



Gauhati HC Allows to Intervene PILs Challenging Telecom Services Rules, 2017(23.02.2022)

Gauhati High Court has allowed an Interlocutory Application filed by the Internet Freedom Foundation, seeking permission to be impleaded as an interve.....

Tags : Gauhati High Court, Telecom Service Rules 2017



CESTAT, Bangalore: Software Maintenance Services Not Covered Under Business Auxiliary Services(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has held that the software maintenance services shall not be covered within the.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Software Maintenance Services



CESTAT, Chennai: Redemption Fine Cannot be Imposed When Goods Allowed to be Re-exported(24.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the redemption fine cannot be imposed when the goods are allowed to.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Redemption Fine



P&H HC: GST Registration Suspension Deemed to be Revoked if SCN Not Decided Within 30 Days of Reply(27.03.2024)

Punjab and Haryana High Court has held that if a show cause notice is not decided within thirty days of filing a reply, the suspension of Goods and Se.....

Tags : Punjab and Haryana High Court, Show Cause Notice, Goods and Service Tax, Suspension



Madras High Court: Hostel Services for Girl Students and Working Women Exempted from GST Regime(27.03.2024)

Madras High Court has held that hostel services for girl students and working women shall be exempted from the Goods and Service Tax (GST) regime as t.....

Tags : Madras High Court, Hostel Services, Girl Students, Working Women, GST Regime



Govt Amends CGST Rules to Modify Norms for Transportation(21.06.2018)

Central Government has amended the Central Goods and Services Tax Rules (CGST Rules), 2017 to modify the norms for transportation and E-Way Bill.

Tags : Goods and Services Tax



GST: CBIC Modifies Procedure for Interception of Conveyance(22.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has issued a circular modifying the procedure for interception of conveyance under the Goods and Se.....

Tags : Goods and Services Tax



CESTAT, Delhi: Service Tax Can’t be Levied for Independent Buildings Having One Residential Unit(23.03.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that Service Tax cannot be levied under Construction of Complexes or Resi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Independent Buildings



CESTAT, Kolkata: No Service Tax on ‘Evacuation of Ash Pond” and Its Transportation(23.03.2020)

Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the removal of fly ash from the pond cannot be termed as “Cleaning a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Evacuation of Ash Pond



CESTAT, New Delhi: Area Based Exemption is Available to New Unit(24.03.2020)

Customs Excise and Services Tax Appellate Tribunal, New Delhi has held that area based exemption under Central Excise Rules, 2002 is available where t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Area Based Exemption



Karnataka HC Directs State to Ensure Release of Amount to Karnataka State Legal Services Authority(25.01.2022)

Karnataka High Court has directed the State Government to ensure the release of Rs. 7 crore to the Karnataka State Legal Services Authority at the ear.....

Tags : Karnataka High Court, Karnataka State Legal Services Authority



Bom. HC: Candidates Converting to EWS After Striking Down of SEBC Act Ineligible For Age Relaxation(21.02.2024)

Bom. HC held that Maratha Judicial Services candidates initially applying under Socially and Educationally Backward Classes Act, 2018 (SEBC) & convert.....

Tags : Bombay High Court, Maratha Judicial Services, Economically Weaker Section, Age Relaxation



SC: Date from Which Regularization of Services Has to be Granted is Prerogative of Employer(21.03.2022)

Supreme Court has observed that the date from which regularization of services has to be granted is a prerogative of the employer and that no parity c.....

Tags : Supreme Court, Regularization of Services



Madras HC: GST Department Can Continue Service of Physical Copy of Notice Through Registered Post(21.03.2022)

Madras High Court has held that the Goods and Service Tax (GST) department can continue service of the physical copy of the notice through registered .....

Tags : Madras High Court, Service of Physical Copy of Notice



Kerala GST Department Extends Deadline of Flood Cess Annual Return(23.03.2022)

Kerala Goods and Services Tax Department has extended the deadline for filing the Kerala Flood Cess Annual Return till April 30, 2022.

Tags : Kerala Goods and Services Tax Department, Deadline of Flood Cess Annual Return



CESTAT: Deposits in Profit and Loss Account is Not Duty Under Excise Act(24.03.2022)

Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that deposit in Profit & Loss Account is not duty and therefore, provisions o.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Deposits in Profit and Loss Account



SC: Not Including Content Shown in Trailer, in Main Movie Doesn’t Amount to ‘Deficiency of Service’(23.04.2024)

SC has held that if movie creators do not include the contents of a movie trailer in the main movie, that does not amount to deficiency of service on .....

Tags : Supreme Court, Deficiency of Service, Consumer Protection



Supreme Court Launches Whatsapp Messaging Services, Advocates and Parties to Receive Updates(25.04.2024)

Supreme Court has announced the integration of Whatsapp messaging services with its IT services and through this initiative, Advocates on Record and p.....

Tags : Supreme Court, Whatsapp Messaging Services, Causlists, Electronic Filing



AAR, Gujarat: RTC Attracts 18% GST for Enabling GTA for Door to Door Delivery of Parcels(05.04.2022)

Authority for Advance Ruling, Gujarat has observed that Gujarat State Road Transport Corporation for enabling goods transport authority for door to do.....

Tags : Authority for Advance Ruling, Gujarat State Road Transport Corporation, 18% GST, Business Support Services



CGST: Refund of Duty Deposit Paid on or After Amendment of 2014 Can Invoke Section 35FF(30.05.2022)

Central Goods and Services Tax Authority, Panipat observed that refund of duty deposit paid on or after the amendment of 2014 can invoke Section 35FF .....

Tags : Central Goods and Services Tax, amendment, Section 35FF



AAR: No GST on Transfer of Going Concern Service(31.05.2022)

West Bengal Authority for Advance Ruling (AAR) has held that transfer of going concern service is a supply and attracts NIL rate of GST.

Tags : Authority of Advance Ruling, GST, Service



Kerala HC: State can Decide Incentives for In-Service Candidates(01.06.2022)

Kerala High Court while dismissing appeals challenging the incentives to in-service candidates in NEET-PG, has held that it was a policy decision of t.....

Tags : Kerala High Court, NEET-PG, In-Service Candidates



CESTAT, Ahmedabad: Service Tax Not Applicable on Take-Away Food(09.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has ruled that service tax is not payable on packed food sold as take away and .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Take-Away Food



CESTAT, Chennai: Input Service No Longer Includes Services for Personal Use or for Employee(11.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has ruled that the definition of input service as it stood prior to April 1, 2011.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Input Service



CESTAT, Delhi Directs to Refund Service Tax Collected from Customers for Advertisement Services(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Delhi has directed Prasar Bharati to refund the Service Tax collected from customers for a.....

Tags : Customs, Excise and Service Tax Appellate Tribunal , Advertisement Services



CESTAT Directs Central Excise Dept. to Reconsider Refund of Cenvat Credit to Tata Consumer Products(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has directed the Central Excise Department to reconsider the refund of cenvat c.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Refund of Cenvat Credit , Tata Consumer Products



CESTAT, Mumbai Allows CENVAT Credit Even When Goods Not Classified as Capital Goods(14.03.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has allowed the CENVAT credit even when the goods were not classified as capital g.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT Credit



P&H HC: Employee Cannot Seek Protection Against Dispensation of Services(07.02.2022)

Punjab and Haryana High Court has held that an employee cannot seek protection against the dispensation of services if he has attained the employment .....

Tags : Punjab and Haryana High Court, Protection Against Dispensation of Services



CESTAT: Extended Period of Limitation Can be Invoked Only on Willful Suppression to Evade ST(27.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has held that an extended period of limitation can be invoked only on wil.....

Tags : CESTAT, Extended Period of Limitation, Service Tax



Madras HC: Officers of DGGI are Central Excise Officers(04.07.2022)

Madras High Court has held that officers of Directorate General of GST Intelligence (DGGI) are Central Excise Officers for the purpose of Rule 3 of th.....

Tags : Madras High Court, DGGI, Service Tax Rules, Central Excise Officers



ITAT: Depreciation Not Allowable for Expenditure Availed on Professional or Legal Services(04.07.2022)

Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that depreciation is not allowable for expenditure availed on professional or legal ser.....

Tags : ITAT, Professional/Legal Services, Commercial Right



CESTAT: No Service Tax on Ocean Freight Charges Under The Head ‘BAS’(04.07.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that no service tax applicable on ocean freight charges under the .....

Tags : CESTAT, Service Tax, Ocean Freight Charges



CESTAT: Service Tax Cannot be Imposed on Value of Material Supplied to Client(24.06.2022)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench has held that service tax cannot be imposed on value of material supplie.....

Tags : CESTAT, Service Tax, Material Supplied



Madras HC: Pre-Deposit Payment Made by Parent Company Amounts to Proper Compliance(22.04.2022)

Madras High Court has observed that the payment of pre deposit made by the parent company having a distinct service tax registration amounts to proper.....

Tags : Madras High Court, pre deposit, service tax, compliance



P&H HC: Notice to Employer Not Mandatory Before Making Reference to Adjudicatory Mechanism(22.04.2022)

Punjab and Haryana High Court has held that the employer cannot claim any hearing before making of the reference by the appropriate government under S.....

Tags : Punjab and Haryana High Court, Working Journalists And Other Newspaper Employees (Conditions of service) And Miscellaneous Provisions Act



CESTAT, Mumbai: Sports Boats Come Within Ambit of Inflatable Craft under Customs and Tariffs Act(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that sports boats come within the meaning of inflatable craft subsequent to headi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Customs Tariff Act, 1975, sports boats



CESTAT, Ahmedabad: Press Mud Made During Manufacture of Sugar Can’t be Exempted Products(02.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the Bagasse/ Press mud made during the course of manufacture of sugar .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Rule 6 of Central Excise Rule, 2004, sugar



SC: Healthcare Services Covered Under Consumer Protection law(02.05.2022)

Supreme Court has said that doctors and healthcare services are not barred from the ambit of the Consumer Protection Act of 2019 and termed the concer.....

Tags : Supreme Court , healthcare services , Consumer Protection Act of 2019 , Public Interest Litigation



AAR: Support Services to Overseas Customers are Not Export Service(06.06.2022)

Tamil Nadu Authority for Advance Ruling (AAR) has held that support services to overseas customers are not export services since the taxable territory.....

Tags : AAR, Taxable Territory, Export Service



Delhi HC: TDS Deduction on Payment of Interconnect User Charges Cannot be Categorised as FTS(08.06.2022)

Delhi High Court has held that TDS deduction on payment of interconnect user charges cannot be categorized as the fee for technical service (FTS).

Tags : Delhi High Court, TDS, Fee for Technical Service



ITAT: Profits from Providing Technical Services to Other Airlines is Covered Under DTAA(08.06.2022)

Income Tax Appellate Tribunal (ITAT), Delhi while upholding the decision of Commissioner of Income-tax (Appeals) has held that profits from providing .....

Tags : ITAT, Double Taxation Avoidance Agreement, Technical Services



CESTAT: Service to Associate Co. Falls Under Export if Provider and Recipient Are Separate Persons(09.06.2022)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that service provided to associate company falls under category of.....

Tags : CESTAT, Service Provider, Export



CESTAT: Penalty Collected From Contractor Not Subject to Service Tax(10.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the penalty collected from a contractor, being ‘liquidated dama.....

Tags : CESTAT, Service Tax



CESTAT: Credit Availed on Service Tax Paid on Deposit Insurance Service Eligible for CENVAT Credit(13.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that credit availed by the Indian Overseas Bank on the Service Tax.....

Tags : CESTAT, CENVAT Credit, Service Tax



CESTAT, Mumbai: Enhancement of Value Cannot be Ground to Invoke Penal Provisions/Confiscation(13.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed enhancement of value cannot be a ground on voluntary statement to invoke penal p.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntary statement, penal provisions



CESTAT, Mumbai: Third Party Records Cannot Form Basis of Clandestine Removal(13.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that records of the third party cannot form the basis of clandestine removal, un.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, clandestine removal, corroborated



CESTAT, Ahmedabad: Allegation of Non-Re-Warehousing of Goods Prove by Substantial Evidence(14.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that allegation of non-re-warehousing of the goods prove by substantial evi.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, non-re-warehousing, substantial



Allahabad HC Nullifies Dismissal Order Passed Against Police Constable(20.05.2022)

Allahabad High Court quashed an order passed against an Uttar Pradesh Police Constable removing him from service allegedly because he entered into an .....

Tags : Allahabad High Court, Dismissal Order, Dismissal from Service



Karnataka High Court: 18% GST payable on 'pattadar pass book cum title deed'(20.05.2022)

Karnataka High Court, while upholding the ruling of the Authority of Advance Ruling (AAR) has held that 18% GST is payable on 'pattadar pass book cum .....

Tags : Karnataka High Court, Goods and Services Tax, Title Deed



Calcutta High Court Directs State Govt to Pay Dearness Allowance to It’s Employees Within 3 Months(20.05.2022)

Calcutta High Court while upholding the order of the West Bengal Administrative Tribunal has directed the State government to release the Dearness All.....

Tags : Calcutta High Court, West Bengal Administrative Tribunal, Dearness Allowance, West Bengal Services Rule



CESTAT Delhi: No Service Tax Payable on Service Charges Collected by Rajasthan CDF from Milk Unions(23.05.2022)

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no service tax is payable on the service charges collected by the Rajas.....

Tags : CESTAT, Service Tax, Milk Unions



Supreme Court Extends Stay on Ritu Maheshwari's Non-Bailable Warrant(12.05.2022)

Supreme Court has extended the stay on the non-bailable warrant issued by the Allahabad High Court against Noida Chief Executive Officer (CEO) and Ind.....

Tags : Supreme Court , non-bailable warrant, Ritu Maheshwari, Chief Executive Officer, Indian Administrative Service, Noida



DGCEI Officers have Jurisdiction Over All Service Tax Assessees in Country: Delhi HC(23.11.2018)

Delhi High Court has ruled that the Central Excise Officers of Directorate General of Central Excise Intelligence (DGCEI) have jurisdiction all over I.....

Tags : Delhi High Court, DGCEI, Service Tax



Construction of Houses for Slum People Under Govt Schemes not Subject to Service Tax: CESTAT(26.11.2018)

Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the construction services provided to construct houses for slum people under a.....

Tags : CESTAT, Construction of Houses for Slum People, Service Tax



Kerala HC Restrains Revenue from Recovering Amount Refunded as Levy of Service Tax(20.11.2020)

Kerala High Court has restrained the Revenue from recovering the amounts refunded since the levy of service tax on the payment in lieu of foreign agen.....

Tags : Kerala High Court, Amount Refunded as Levy of Service Tax



Tripura HC: Presumption of Service of Notice Applicable on Service of Demand Notice u/s 138 NI Act(23.11.2020)

Tripura High Court has held that once a demand notice, issued under the Negotiable Instruments Act, 1881 in case of dishonour of cheque is dispatched .....

Tags : Tripur High Court, Presumption of Service of Notice



SC to State LSA: Use DLSA Model on Inclusion of Para-Legal Volunteers in Police Stations(02.09.2022)

Supreme Court has directed to circulate the Delhi State Legal Services Authority's (LSA) scheme regarding empanelment of Para Legal Volunteers in poli.....

Tags : Supreme Court, Paralegal Volunteers, Legal Services Authority



Kerala HC: Transportation of LPG Cylinders is a Public Utility Service(23.08.2022)

Kerala High Court while declaring the transportation of LPG Cylinders to be a 'public utility service' as defined in Section 2(n) of the Industrial Di.....

Tags : Kerala High Court, Public Utility Service, Strike



SC: Writ Petition Raising Service Disputes Not Maintainable Against Pvt. Educational Institution(25.08.2022)

Supreme Court has held that a writ petition raising service disputes against private educational institutions are not maintainable, if they are not go.....

Tags : Supreme Court, Service, Private Educational Institutions



SC: Junior Resident Doctors in ESIC-Hospitals Cannot Claim 50% In-Service Quota for PG Courses(25.07.2022)

Supreme Court has held that Junior Resident Doctors serving in Employee State Insurance Corporation (ESIC) run hospitals as part of their bond period .....

Tags : Supreme Court, Resident Doctors, In-Service Quota



Delhi HC: Definition of Public Authority Under RTI Act Has No Application in Service Dispute(25.07.2022)

Delhi High Court has held that the definition of 'public authority' as contained under Section 2(h) of Right to Information (RTI) Act, 2005 has no app.....

Tags : Delhi High Court, RTI, Service Matter



CESTAT: Blending, Bottling, and Packaging of IMFL not subject to Service Tax(08.08.2022)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that blending, bottling, and packaging of Indian-made foreign liq.....

Tags : CESTAT, Indian-Made Foreign Liquor, Service Tax



CESTAT: Service Relating to Modernization, Renovation Are Input Services(08.08.2022)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that services relating to modernization, and renovation are input.....

Tags : CESTAT, Cenvat Credit, Input Services



SC: Service Tax Cannot be Levied on Sale of Software in CD Form as VAT is Already Charged(09.08.2022)

Supreme Court has held that the sale of software in CD/DVD form cannot be subject to service tax under the provisions of the Finance Act, 1994 as the .....

Tags : Supreme Court, Service Tax, VAT



CESTAT: Contract of Supply of Goods Not Classifiable Under Commercial or Industrial Construction(16.08.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the contract of supply of goods can’t be classifiable under ‘.....

Tags : CESTAT, Service Tax, Commercial Construction



HP HC: Government Service Rules Must be Implemented in Uniform Manner Throughout The State(17.08.2022)

Himachal Pradesh High Court while observing the implementation of Himachal Pradesh Kanungo’s Service Rules, 1951 has held that service rules framed by.....

Tags : Himachal Pradesh High Court, Service Rules, Uniformity



SC Asks NPCI on Grant of Licence to Whatsapp to Start App-Based UPI Payment Service(15.12.2020)

Supreme Court has asked National Payment Corporation of India (NPCI) to file an affidavit explaining how WhatsApp was granted licence to start app-bas.....

Tags : Supreme Court, Whatsapp, App-Based UPI Payment Service



SC Seeks Response on Plea Seeking Declaration of 1975 Emergency as Unconstitutional(15.12.2020)

Supreme Court has sought response from the central government on a plea filed by a 94-year-old woman seeking to declare as “wholly unconstitutional” t.....

Tags : Supreme Court, Whatsapp, App-Based UPI Payment Service



AAR, Tamil Nadu: Waste Collection Services Not Exempt from GST(18.12.2020)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that the waste collection, segregation, treatment, transportation and disposal services under .....

Tags : Authority of Advance Ruling, Waste Collection Services



CESTAT: Objection of Audit Cannot be Basis for Determining Duty Liability(18.12.2020)

Customs, Excise, Service Taxes Appellate Tribunal (CESTAT) has held that objection of audit cannot be the basis for determining duty liability, in abs.....

Tags : Customs, Excise, Service Taxes Appellate Tribunal, Objection of Audit



Gujarat High Court Says No to ‘Experience Norm’ For Judicial Services(17.03.2017)

Gujarat High Court has set aside a provision of State Judicial Service Rules which requires five years experience for candidates working with legal de.....

Tags : Gujarat High Court, State Judicial Service Rules



Allahabad HC Dismisses Plea Challenging Upper Age Limit For UP Higher Judicial Services(22.02.2021)

Allahabad High Court has dismissed a petition challenging the age criteria stipulated in an advertisement calling for applications to the Uttar Prades.....

Tags : Allahabad High Court, Upper Age Limit For UP Higher Judicial Services



AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed(21.10.2022)

Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transportin.....

Tags : Authority of Advance Ruling, input tax credit, goods and services



Government Waives Service Tax on Card Transactions of up to Rs 2000(08.12.2016)

Government has exempted card payments up to Rs 2,000 from Service Tax in its efforts to make cashless economy a reality.

Tags : Government, Service Tax , Card Transactions



Uttarakhand High Court Criticises State’s Arrangement to Employ Ex-Servicemen(15.11.2018)

Uttarakhand High Court has criticised state over recruitment of ex-servicemen and their dependants and also others through Uttarakhand Purvsanik Kalya.....

Tags : Uttarakhand High Court, Ex-Servicemen, Uttarakhand Purvsanik Kalyan Limited



Delhi High Court Upholds Powers of DGCEI on Investigating Service Tax Matters(19.11.2018)

Delhi High Court has upheld the powers of the Director General, Directorate General of Central Excise Intelligence ( DGCEI ) regarding the investigati.....

Tags : Delhi High Court, DGCEI, Service Tax Matter



Calcutta HC Directs State Authorities to Start Bus Services for NEET-UG Aspirants(10.09.2020)

Calcutta High Court has asked the State authorities to make a sincere endeavour to start bus services for NEET-UG Aspirants from early morning on the .....

Tags : Calcutta High Court, Bus Service for NEET-UG Aspirants



SC: Punishment of Dismissal from Service is Not Disproportionate to 'Corrupt' Employee(11.09.2020)

Supreme Court has dismissed the appeal of a Central Industrial Security Force officer dismissed from service for indulging in corruption, observing th.....

Tags : Supreme Court, Punishment of Dismissal from Service



SC: Service Tax on Composite Work Contracts Not Leviable Prior to 2007 Amendment to Finance Act 1994(03.08.2022)

Supreme Court has held that service tax could not be levied on composite works contracts prior to the introduction of the Finance Act, 2007, which by .....

Tags : Supreme Court, Service Tax, Composite Work



Indian Revenue Service (Customs & Central Excise) Renamed(12.02.2021)

Central Board of Indirect Taxes and Customs issued the notification which seeks to rename the Indian Revenue Service (Customs & Central Excise).

Tags : Indian Revenue Service



CESTAT, Delhi Quashes Order Confirming Demand of Service Under ‘Works Contract’(15.02.2021)

Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the order confirming demand of service tax under “works contract” even if .....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Demand of Service



Karnataka HC Issues Notice on Plea Challenging Validity of Karnataka Civil Services Act(15.02.2021)

Karnataka High Court has issued notice to the State government on a petition questioning the Karnataka Civil Services (Procedure for selection of cand.....

Tags : Karnataka High Court, Karnataka Civil Services Act



Karnataka High Court Says 'No' to Appointment of Deceased's Stepchild(28.04.2017)

Karnataka High Court has ruled that stepchild of a deceased public servant is not eligible for appointment under Karnataka Civil Services (Compassiona.....

Tags : Karnataka High Court, Stepchild , Karnataka Civil Services



J&K HC Seeks Government's Response in Plea Against Separate Prosecution Wing for J&K(25.02.2021)

Jammu and Kashmir High Court has issued notice to the Union Territory administration on a Public Interest Litigation challenging a Government Order fo.....

Tags : Jammu and Kashmir High Court, Jammu and Kashmir Prosecution Service



SC: Seniority of Direct Recruits & Promotees has to be Determined as Per Service Rules(14.11.2022)

Supreme Court has held that seniority of direct recruits and promotees in a particular service has to be determined as per the service rules.

Tags : Supreme Court, Seniority, Service Rules



P&H HC: Subcontracting for a Service is Not an Intermediary Service(15.11.2022)

Punjab and Haryana High Court while quashing a demand by the GST Department against Genpact India, has held that subcontracting for a service is not a.....

Tags : Punjab and Haryana High Court, Intermediary Service, GST



Delhi HC: Electricity Can’t be Denied Without Cogent and Lawful Reason(16.11.2022)

Delhi High Court while observing that electricity is an essential service has held that a person cannot be deprived of it without a cogent and lawful .....

Tags : Delhi High Court, Electricity, Essential Service



Delhi HC to DSLSA: Provide Roadmap for Implementing Para-Legal Volunteers Scheme in Police Stations(30.01.2023)

Delhi High Court has directed Delhi State Legal Services Authority (DSLSA) to provide a roadmap for implementing its scheme for engaging paralegal vol.....

Tags : Delhi High Court, Delhi State Legal Services Authority, Para-Legal Volunteers



MP HC: Length of Service & Conduct Relevant Considerations While Granting Back Wages(06.02.2023)

Madhya Pradesh High Court has held that length of service of an employee and the conduct of the employer is also required to be seen, while granting b.....

Tags : Madhya Pradesh High Court, Back Wages, Service, Conduct



CESTAT, New Delhi Quashes Countervailing Duty of 2.47% on Continuous Cast Copper Wire(10.03.2021)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), New Delhi has quashed the countervailing duty (CVD) of 2.47% on Continuous Cast Copper Wi.....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Continuous Cast Copper Wire



Delhi HC Directs Special Arrangements for Cancer Survivor in Delhi Higher Judicial Services Exam(15.03.2021)

Delhi High Court has directed for special arrangements to be made for a cancer survivor who moved the Court seeking deferral of the Delhi Higher Judic.....

Tags : Delhi High Court, Delhi Higher Judicial Services (Mains) Examination, 2019



NCDRC: Landowner Jointly & Severally Liable Along With Developer for Deficiency in Service(29.12.2022)

National Consumer Dispute Redressal Commission (NCDRC) has held that landowner is jointly and severally liable for any compensation along with the dev.....

Tags : NCDRC, Landowners, Deficiency in Service, Developers



NCDRC to TATA Housing: Refund Entire Amount Paid for Flat Due to Deficiency in Service(30.12.2022)

National Consumer Dispute Redressal Commission (NCDRC) has directed TATA Housing Development Pvt. Ltd. to refund entire amount deposited by complainan.....

Tags : NCDRC, Refund, Deficiency in Service



Karnataka HC Strikes Down Guideline Excluding Married Daughters from Ex-Servicemen Scheme(04.01.2023)

Karnataka High Court has struck down a guideline by Department of Sainik Welfare and Resettlement, by which married daughters under the age of 25 year.....

Tags : Karnataka High Court, Guidelines, Ex-Servicemen, Married Daughter



Karnataka HC: Change Term 'Ex-Servicemen' to a Gender-Neutral Nomenclature(05.01.2023)

Karnataka High Court has suggested the Union and the State Government to change the nomenclature used to refer to retired defence personnel; and use t.....

Tags : Karnataka High Court, Ex-servicemen, Ex-service Personnel, Gender Neutral Nomenclature



SC: Transferred Judges Don’t Go With Labels(09.01.2023)

Supreme Court while giving clarifications regarding how vacancies in High Courts must be categorized when a judge is transferred from another High Cou.....

Tags : Supreme Court, Bar Judge, Service Judge, Transfer, High Court



Madras HC Restraints TANGEDCO Employees from Going on Strike(10.01.2023)

Madras High Court while temporarily restraining employees of TANGEDCO from going on a strike on January 10 or on any future date has observed that sin.....

Tags : Madras High Court, Strike, Electricity, Essential Service



SC Dismisses Plea Seeking GST Exemption for Medicines to Cure Spinal Muscular Atrophy(06.12.2022)

Supreme Court has dismissed a plea seeking removal of levy of Goods and Services Tax on medicines to cure spinal muscular atrophy stating that it is a.....

Tags : Supreme Court, Goods and Services Tax, Spinal Muscular Atrophy



AAR: GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent(23.01.2023)

Authority for Advance Ruling (AAR), Karnataka has observed that a pure agent is not liable to pay Goods and Services Tax (GST) on reimbursement of com.....

Tags : Karnataka Authority for Advance Ruling, Goods and Services Tax, compensation



AAAR: Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST(25.01.2023)

Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has observed that hospitals must pay 5% Goods and Service Tax (GST) when administering th.....

Tags : Appellate Authority for Advance Ruling, Goods and Service Tax, hospitals



Allahabad High Court Stays FIR Against CMO Running Covid Vaccination Service(14.05.2021)

Allahabad High Court has stayed a First Information Report lodged against a Chief Medical Officer, who is running vaccination services, at the instanc.....

Tags : Allahabad High Court, FIR Against CMO Running Covid Vaccination Service



CESTAT: No Service Tax on Take-Away of Food Items(17.02.2023)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench while observing that activity of takeaway of food items would amount to a sal.....

Tags : CESTAT, Service Tax, Take Away, Food Item



Odisha Paves Way For July 1 GST Rollout, Passes State GST Bill(22.05.2017)

Odisha State Legislative assembly has unanimously passed State Goods and Services Tax (SGST) Bill, 2017 and VAT Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services



CESTAT, Ahmedabad: Interest of Only Refundable Duty Admissible under Section 11BB(20.04.2021)

Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Ahmedabad has held that the interest of only refundable duty is admissible under Section .....

Tags : Customs, Excises, Service Taxes Appellate Tribunal, Interest of Refundable Duty



CESTAT: No Service Tax on Services of Advertisements in Print Media(06.03.2023)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that service tax is not applicable to the service of advertisement i.....

Tags : CESTAT, Service Tax, Print Media, Advertisement



Chhattisgarh HC: 100% Reservation for Women is Unconstitutional(13.03.2023)

Chhattisgarh High Court has declared Note-2 under Schedule-III of Chhattisgarh Medical Education Service Recruitment Rules, 2013 & consequent advertis.....

Tags : Chhattisgarh High Court, Unconstitutional, Chhattisgarh Medical Education (Gazetted) Service Recruitment Rules



SC: Service Rules Prevails Over Conflicting Government Resolutions in Service Jurisprudence(17.03.2023)

Supreme Court has observed that in Service jurisprudence, Services Rules which have a statutory effect will prevail and government resolutions can’t b.....

Tags : Supreme Court, Service Rules, Government Resolutions



#GST Council Says for 'Rent a Cab Service' Rate will be 12% If Service Provider Does Not Claim ITC(08.08.2017)

GST Council has said that in case of 'rent a cab service', GST rate will be 12% if service provider does not wish to claim Input Tax Credit (ITC), whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



CBEC Asks Exporters to Register their Bank Accounts with Customs for IGST Refunds(08.08.2017)

Central Board of Excise and Customs (CBEC) has asked exporters to register their Bank Accounts with Customs for Integrated Goods and Services Tax (IGS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: Govt Extends Time limit for Furnishing Returns(09.08.2017)

Government has extended date of filing returns under CGST Act, 2017. For July & August, FORM GSTR-1 can be filed between 01-05 Sep, 2017 and 16-20 Sep.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



#GST: West Bengal Unanimously Passes State GST Bill(10.08.2017)

West Bengal Assembly has unanimously passed State Goods and Services Tax (SGST) Bill.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax



SC: Delhi Govt. has Control Over Services Excluding Public Order/Police/Land(11.05.2023)

Supreme Court constitution bench has held that Delhi Government ought to have legislative and executive power subject to exclusion of subjects which a.....

Tags : Supreme Court, Delhi Government, Services



SEBI Bars Shri Research Services and Proprietor from Market for Two Years(18.06.2021)

Securities and Exchange Board of India has barred Shri Research Services and its proprietor Gourav Kumar Gour from the securities markets for at least.....

Tags : Securities and Exchange Board of India, Shri Research Services



CBIC: 5% GST Applicable on Composite Supply of Service of Milling Wheat Into Flour(18.06.2021)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that 5% Goods and Services Tax is applicable on the composite supply of service by wa.....

Tags : Central Board of Indirect Taxes and Customs, Composite Supply of Service of Milling Wheat Into Flour



CESTAT, Delhi Directs Department to Allow Refund of Excise Duty Paid by Ray-Ban India(06.07.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has directed the central excise department to allow refund of excise duty paid by t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Ray-Ban India



Delhi HC Seeks Response on Joining Two Youngsters for Month’s Community Service(08.07.2021)

Delhi High Court has sought response of the Medical Superintendent, RML Hospital on joining of two youngsters who were directed to do a month's commun.....

Tags : Delhi High Court, Youngsters, Community Service



SC: Govt. Can’t Create Posts & Absorb Those in Service in the Absence of Sanctioned Posts(12.04.2023)

Supreme Court has observed that government can’t be compelled to create post and absorb people who are continuing in service of the State, in the abse.....

Tags : Supreme Court has observed that government can’t be compelled to create post and absorb people who are continuing in service of the State, in the absence of sanctioned posts.



Delhi HC to Hotels/Restaurants: Don’t Mislead Consumers on Service Charge Using Interim Stay(12.04.2023)

Delhi High Court has clarified that the interim order shall not be shown in the display board or menu card in a manner to mislead the consumer that th.....

Tags : Delhi High Court, Service Charge, Consumer



SC: An Activity Can be Taxed as Both ‘Goods’ and ‘Services’(13.04.2023)

Supreme Court while upholding charge of service tax on ‘Engineering Design & Drawings’ which falls in “design services” under Finance Act, 1994 and as.....

Tags : Supreme Court, Service Tax, Engineering Design & Drawings



Delhi HC Upholds Notifications Levying GST on Services Booked Through Apps Like Uber, Ola(13.04.2023)

Delhi High Court while observing that notification issued by Centre levying GST on auto rickshaw and bus services booked through e-commerce platforms .....

Tags : Delhi High Court, GST, Services, Ola, Uber



HP HC: Qualifying Service Starts from Day Employee Takes Charge of First Post(21.04.2023)

Himachal Pradesh High Court has held that in case of regular government employee, the period of qualifying service starts from the day the takes charg.....

Tags : Himachal Pradesh High Court, Qualifying Service, Regular Employee



Karnataka HC Passes Interim Direction Restraining Compelling Doctors for Compulsory Rural Service(01.07.2021)

Karnataka High Court has passed an interim direction to the state restraining it from compelling these doctors from registering online for the Compuls.....

Tags : Karnataka High Court, Compulsory Rural Service



Ker HC: IIM Kozhikode Not Instrumentality of State(15.06.2023)

Kerala High Court while observing that IIM, Kozhikode being an autonomous body is not an instrumentality of state has held that since there are no sta.....

Tags : Kerala High Court, IIM Kozhikode, State, Service Dispute



SC: Can’t Hold Railway Responsible for Theft of Personal Belongings of a Passenger(16.06.2023)

Supreme Court while setting aside a order of a Consumer forum that directed railways to compensate passenger for the stolen amount of cash, has held t.....

Tags : Supreme Court, Railway, Theft, Deficiency of Service



Manipur HC to State: Provide Limited Internet Service at Designated Places(20.06.2023)

Manipur High Court while hearing a PIL seeking restoration of internet services in the State, has directed State authorities to provide limited intern.....

Tags : Manipur High Court, Internet Service, State authorities



Cal HC to State: Constitute Committee to Examine How Tram Services Can be Preserved(22.06.2023)

Calcutta High Court has directed West Bengal State government to form a committee to examine how Tram services can be "restored, maintained and preser.....

Tags : Calcutta High Court, Tram Services, Kolkata



SC: Service Tax Not Applicable on UDF Collected from Passengers at International Airport(23.05.2023)

Supreme Court has held that ‘user development fee (UDF) collected from passengers departing the Delhi, Mumbai and Hyderabad International Airport, is .....

Tags : Supreme Court, User Development Fees, Service Tax, Finance Act



Meg. HC: Being Mother of Minor Children No Ground to Refuse Transfer(06.07.2023)

Meghalaya High Court while upholding transfer of a woman employee has observed that rules governing the petitioner’s service do not give any latitude .....

Tags : Meghalaya High Court, Transfer, Service, Mother, Minor Children



Madras HC: Corruption in Present-Day India Pervades All Levels and All Services(14.07.2023)

Madras High Court while observing that corruption has become deep-rooted and is galloping unchecked and unhindered, remarked that corruption in presen.....

Tags : Madras High Court, Corruption, Judicial Service



GST: Manufacturers & Other Suppliers Needs to Pay One Percent Tax Under Composition Scheme(03.01.2018)

Central Board of Excise and Customs (CBEC) has notified that manufacturers and other suppliers are required to pay one percent of the turnover in Stat.....

Tags : Goods and Service Tax



Delhi High Court Allows Revaluation of Judicial Services Exam(03.10.2019)

Delhi High Court has ruled that options given in the answer keys to nine questions in the Delhi Judicial Services preliminary exam are “erroneous” and.....

Tags : Delhi High Court, Judicial Services Exam



CESTAT, Hyderabad: SEZ Act to Have Overriding Effect Over Service Tax Laws(08.09.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has ruled that Special Economic Zone (SEZ) Act, 2005 has an overriding effect o.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, SEZ Act



Del. HC: Service Charge Can’t be More Than 10% of Total Bill Excluding GST(07.09.2023)

Delhi High Court while directing members of Federation of Hotel and Restaurant Associations of India to only use the term ‘Staff Contribution’ in plac.....

Tags : Delhi High Court, Service Charge, Staff Contribution



Del. HC Imposes Cost on Restaurants Assoc. for Not Complying With Order on Service Charge(28.07.2023)

Delhi High Court while providing last opportunity to Restaurant Associations for filing affidavits in compliance of the order on Service Charge, has i.....

Tags : Delhi High Court, Service Charge, Restaurant Associations



SC: Discipline is the Implicit Hallmark of the Armed Forces(31.07.2023)

Supreme Court while dismissing the appeal of Mechanical Transport Driver enrolled in the Army Service who was dismissed from service for overstaying t.....

Tags : Supreme Court, Armed Forces, Service, Discipline



CESTAT, Delhi: No Service Tax Payable on Services Provided by Government Company(18.10.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that no Service Tax payable on services provided to Government Company fo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Transmission of Electricity



ITAT, Mumbai Quashes Demand of 6% of Value of Exempted Service as Job Work(20.10.2021)

Income Tax Appellate Tribunal (ITAT), Mumbai has quashed the demand of 6% of value of exempted service as job work is incidental and ancillary to manu.....

Tags : Income Tax Appellate Tribunal, Exempted Service



Ker. HC: KeLSA can Grant Victim Compensation without Court Order Except under POCSO(17.08.2023)

Kerala High Court has held that Kerala State Legal Services Authority (KeLSA) can grant victim compensation suo moto, without a court recommendation, .....

Tags : Kerala High Court, Kerala State Legal Services Authority, Victim Compensation



AP HC: Second Wife who is Not Legally Wedded Wife Entitled to Service Benefits of Deceased Husband(21.08.2023)

Andhra Pradesh High Court has held that second wife who did not acquire the status of wife, for the marriage having been contracted during the subsist.....

Tags : Andhra Pradesh High Court, Second Wife, Service Benefits



Govt.: No Posting If Employees Fail To Submit Property Returns(19.01.2016)

Department of Personnel and Training (DoPT) has said that all Central Secretariat Service officers are requested to submit property returns for year .....

Tags : Department of Personnel and Training, Central Secretariat Service officers



CBEC Releases Format for Filing Anti-Profiteering Application(07.12.2017)

Central Board of Excise and Customs has released the format for filing of Anti-Profiteering application under the Goods and Services Tax (GST) law.

Tags : Goods and Service Tax



Adoption Fees Received From Adoptive Parents by Trust Exempted From GST: AAR Maharashtra(01.11.2019)

Authority of Advance Ruling (AAR), Maharashtra has ruled that, Goods and Services Tax (GST) is exempted on Adoption Fees received from Adoptive parent.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Adoption Fees



CESTAT, Delhi Quashes Service Tax Commissioner Order Confirming Recovery of CENVAT Credit(26.08.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the Service Tax Commissioner’s Order confirming recovery of CENVAT cre.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Order Confirming Recovery of CENVAT Credit



AAR, Karnataka: Supply of Intermediary Export Services Taxable under Forward Charge Mechanism(03.04.2020)

Authority of Advance Ruling (AAR), Karnataka has ruled that the supply of intermediary export services is taxable under forward charge mechanism and n.....

Tags : Authority of Advance Ruling, Supply of Intermediary Export Services



Bombay HC Issues Notice on 'Unfortunate Condition' of Dogs Retired From Services(27.09.2021)

Bombay High Court has issued notice to the Central Government in two civil applications filed in the suo moto court proceedings initiated in the year .....

Tags : Bombay High Court, 'Unfortunate Condition' of Dogs Retired From Services



Bom. HC: Tea Stored in the Warehouse is not Eligible for Service Tax(13.12.2023)

Bombay High Court has held that tea stored in warehouses is an agricultural produce and is not eligible for service tax.

Tags : Bombay High Court, Tea, Service Tax



CESTAT, New Delhi: No Service Tax on Charging License Fee for Quick Heal Antivirus Software(31.01.2020)

Customs Excise Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the Quick Heal Antivirus software is deemed goods but whether the tran.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Service Tax on Charging License Fee, Quick Heal



Gauhati HC Directs Centre to Decide on Representations Seeking Time Extension for Filing GSTR Forms(05.02.2020)

Gauhati High Court has directed the Union of India to decide within a week the representations filed by All India Federation of Tax Practitioners and .....

Tags : Gauhati High Court, Filing of Goods and Service Tax Forms



CESTAT, Mumbai: ‘Casino Vessels’ Classifiable as ‘Passenger Ship’ and Not ‘Pleasure Boats’(05.02.2020)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘casino vessels’ could not be classified as ‘pleasure boats’. The Co.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Casino Vessels



SC: Consumer Case Not Maintainable Over Medical Services Given Free of Charge(10.12.2021)

Supreme Court has reiterated that service rendered by medical officers on behalf of a Hospital, free of cost, would not fall within the ambit of Secti.....

Tags : Supreme Court, Medical Services Given Free of Charge



SC: Salaries of Employed Teachers Cannot be Abruptly Stopped if They are Not at Fault(04.01.2024)

Supreme Court while directing the Uttar Pradesh Government to pay salaries of the teachers whose salaries were abruptly stopped, has observed that the.....

Tags : Supreme Court, Teachers, Salaries, Service



SC: Delhi HC Not Barred from Hearing Plea Challenging LG's Order Terminating Services of Consultants(31.10.2023)

Supreme Court has clarified that its order dated 20.07.2023 (MANU/SC/0781/2023) didn’t consider correctness of termination of appointments, and thus D.....

Tags : Supreme Court, Lieutenant Governor, Terminating Services



CAT To Ker. Govt.: No Appointments or Transfers to IAS Cadre Posts Without CSB Recommendation(16.11.2023)

Central Administrative Tribunal (CAT), Ernakulam Bench has passed an interim order refraining the State Government from issuing orders of appointment,.....

Tags : Central Administrative Tribunal, Civil Services Board



Rajasthan HC: RCSAT Can’t Entertain Service Matter Appeal of Contractual Employee of RFC(05.02.2024)

Rajasthan High Court observed that the Rajasthan Civil Services Appellate Tribunal (RCSAT) does not have jurisdiction to hear an appeal affecting serv.....

Tags : Rajasthan High Court, RCSAT, Rajasthan Financial Corporation, Service Matter



Tel. HC: GST to Be Paid on Land Development Rights Transferred Under Joint Development Agreement(12.02.2024)

Telangana High Court has held that Goods and Service Tax (GST) is to be paid on the transfer of land development rights under a joint development agre.....

Tags : Telangana High Court, Goods and Service Tax, Transfer of Land, Joint Development Agreement



Raj. HC: Officials Can Be Ind. Proceeded Against Even If Charges Not Confirmed After GCM Proceedings(13.02.2024)

Rajasthan High Court has held that if certain charges are not confirmed after General Court-Martial (GCM) proceedings, the Chief of Army Staff and oth.....

Tags : Rajasthan High Court, General Court-Martial, Termination of Services



Bom HC: Gratuity to be Calculated as Per Last Drawn Salary at Final Cessation of Service Bombay(15.01.2024)

Bombay High Court has held that when an employee is transferred from one institute to another under the same management with continuity in service, gr.....

Tags : Bombay High Court, Service, Gratuity, Employment



Bombay High Court: Fake Websites Providing PAN Card Services A National Threat(18.01.2024)

Bombay HC while passing an ex-parte interim injunction against certain entities allegedly operating fake websites providing PAN card services on behal.....

Tags : Bombay HC, PAN Card Services, UTIITSL



SC: Out-Door Catering Services Used for Personal Use Excluded from Input Service(22.11.2021)

Supreme Court has affirmed that such a service is excluded from input service as per CENVAT Credit Rules 2004 post-April 1, 2011, upholding the ruling.....

Tags : Supreme Court, Out-Door Catering Services



CESTAT, Ahmedabad Directs Revenue to Re-Consider Refund Claim of IOCL(23.11.2021)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has given relief to Indian Oil Corporation Limited (IOCL) directing the Revenue.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Indian Oil Corporation Limited



AAAR, Karnataka: 18% GST Eligible on Services Provided by Airbus Group(23.11.2021)

Appellate Authority of Advance Ruling (AAAR), Karnataka has ruled that the 18% goods and services tax is eligible on services provided by Airbus Group.....

Tags : Appellate Authority of Advance Ruling, Services Provided by Airbus Group



All HC: Hiding Criminal History Valid Reason For Cancellation of Candidature/Termination of Service(29.01.2024)

Allahabad High Court has held that suppression of information about conviction/acquittal or arrest by an individual seeking employment can lead to can.....

Tags : Allahabad High Court, Cancellation of Candidature, Termination of Service



Raj HC: Lok Adalat Doesn’t Have Jurisdiction to Adjudicate Disputes of Mobile Tower Installation(29.01.2024)

Rajasthan High Court has held that Permanent Lok Adalat has no jurisdiction to adjudicate matters related to Installation of Mobile Towers as the same.....

Tags : Rajasthan High Court, Permanent Lok Adalat, Mobile Tower Installation, Section 22A(b) of Legal Services Authorities Act



Utt. HC: Joining in Service Cannot Be Denied to Woman on The Ground of Her Pregnancy(27.02.2024)

Uttarakhand High Court has held that a woman who has been selected for a service, cannot be denied joing for the reason that she is pregnant.

Tags : Uttarakhand High Court, Joining in Service, Pregnancy



Ker. HC: No Member of Hindu Public Can Claim to Perform Services That Only Archakas Can Perform(29.02.2024)

Kerala HC has held that no member of Hindu public could claim as part of rights protected by Article 25(2)(b) of Constitution of India, that a temple .....

Tags : Kerala High Court, Performing Services, Archakas, Article 25(2)(b) of Constitution



CESTAT, Delhi Quashes Service Tax Demand on Notice Pay from Employees for Premature Resignation(14.02.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi has quashed the service tax demand on notice pay recovered from employees for prema.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Premature Resignation



Delhi HC: Reinstatement Not Matter of Right Where Acquittal is Not Honourable(14.02.2022)

Delhi High has observed that reinstatement in public service cannot flow as a matter of right where the acquittal of such person is not an honourable .....

Tags : Delhi High Court, Reinstatement in Public Service



Rajasthan HC Issues Notice in Plea Against Answer Key of Rajasthan Judicial Services(14.02.2022)

Rajasthan High Court has issued notice in another plea challenging the answer key of Civil Judge Cadre of Rajasthan Judicial Services (Preliminary Exa.....

Tags : Rajasthan High Court, Answer Key of Rajasthan Judicial Services



Del. HC: Irish Company Providing Services to its Indian Counterpart Not Technical Services(15.03.2024)

Delhi High Court while quashing the order that denied zero or lower TDS certificate, has held that an Irish company providing services to its Indian c.....

Tags : Delhi High Court, TDS certificate, Technical Services



CESTAT: Service Tax Cannot be Levied on Incentives(15.03.2024)

Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) while distinguishing between ‘commission’ and ‘incentive’ has held that se.....

Tags : CESTAT, Service Tax, Incentives



Allahabad HC: Pension Can’t Be Withheld For Incident That Occurred Four Years Prior to Retirement(23.02.2024)

Allahabad High Court has held that no action can be taken under Regulation 351-A of the Civil Services Regulation against an employee for an incident .....

Tags : Allahabad High Court, Civil Services Regulation, Retirement, Pension



AAR, Tamil Nadu: Supply of Pure Services by Rendering Consulting Services Exempt from GST(03.03.2022)

Authority of Advance Ruling (AAR), Tamil Nadu has ruled that supply of pure services by rendering Consulting Services for Programme Management and acc.....

Tags : Authority of Advance Ruling, : Supply of Pure Services



Kerala HC: Medical Services Fall Within Ambit of Consumer Protection Act, 2019(04.03.2022)

Kerala High Court has ruled that medical services fall within the purview of the term service defined under Section 2(42) of the Consumer Protection A.....

Tags : Kerala High Court, Medical Services



Orissa HC: Can't Deny Condonation of Short-Fall in Pensionable Service of Discharged Serviceman(07.03.2022)

Orissa High Court has held that Regulation 125(a) of the Pension Regulations for the Army, 1961 cannot be employed to deny condonation of short-fall u.....

Tags : Orissa High Court, Short-Fall in Pensionable Service



Gujarat HC: ITC Received from Input Service Distributor Lying Unutilized Liable to be Refunded(07.03.2022)

Gujarat High Court has held that Input Tax Credit received from input service distributor lying unutilized in electronic credit ledger is liable to be.....

Tags : Gujarat High Court, ITC from Input Service Distributor



Delhi High Court Defers Delhi Higher Judicial Services Exam 2022 in Interim Relief on Minimum Age(07.03.2022)

Delhi High Court has deferred the Delhi Higher Judicial Services Exam (DHJS), which was scheduled for 20th March by four weeks, granting interim relie.....

Tags : Delhi High Court, Delhi Higher Judicial Services Exam 2022



CESTAT: No Service Tax to be Levied on Flats Construc. Prior To 01.07.2010 Having Less Than 12 Flats(11.04.2024)

Chennai Branch of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no tax liability shall be imposed if the flats are co.....

Tags : CESTAT, Service Tax, Tax Liability



CESTAT: 'Mining Service' Covers Services Like Wireline Logging & Perforation for Drilling Oil Wells(04.04.2024)

Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that undertaking services like wireline logging, perforation, and.....

Tags : CESTAT, Mining Service, Oil Wells, Wireline Logging



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