I-T - Over 90000 re-assessment notices issued under old provisions of Section 148 despite enforcement of amended provisions u/s 148A - SC permits SCNs to proceed under new provisions: SC

2022-TIOL-46-SC-IT

UoI Vs Ashish Agarwal

Whether in case of re-opening of assessment, the benefit of the newly amended provisions of Sections 148A and 151 are applicable even to proceedings relating to past AYs, so long as notice u/s 148 is issued after 01.04.2021 - YES: SC

Whether all re-assessment proceedings commenced by invoking the old provisions of Section 148 can be quashed in entirety - NO: SC

Whether therefore, in such circumstances orders can be passed construing the notices issued under the old provisions as those deemed to be issued new provisions of Section 148A & that proceedings be permitted to continue as per the new amended provisions - YES: SC

- Revenue's appeals partly allowed: SUPREME COURT OF INDIA

2022-TIOL-445-ITAT-MUM

Govershan Venture Pvt Ltd Vs ACIT

Whether late fee levied u/s 234E for period prior to 01.06.2015 should be deleted as clause (c) of section 200A(1), as substituted by Finance Act, 2015, is prospective in nature - YES : ITAT

- Assessee's appeal allowed: MUMBAI ITAT

2022-TIOL-444-ITAT-AHM

Madhya Gujarat Vij Company Ltd Vs ACIT

Whether in relation to revisional jurisdiction period of limitation begin to run from date of assessment order and not from date of reassessment order - YES : ITAT

- Assessee's appeal allowed: AHMEDABAD ITAT

2022-TIOL-443-ITAT-AHM

Nikul J Patel Vs CIT

Whether depreciation for Andhra Project and Earth-work Project is rightly allowed as maintenance work and labour work of these projects involve use of plant and machinery - YES : ITAT Whether individual item of plant and machinery losses its identity once it enters block and user condition is not required to be satisfied for every item for claiming depreciation in respect of entire block - YES : ITAT

- Assessee's appeal partly allowed: AHMEDABAD ITAT

ST - Even if it is considered that the appellants are rendering services of storage and warehousing, such service is only in respect of the goods owned by them for which, no Service Tax can be levied: CESTAT

2022-TIOL-374-CESTAT-BANG

Karnataka State Beverages Corporation Ltd Vs CST

ST - Appellant purchases liquor from distilleries from in and outside State of Karnataka and distributes the same in the State - Appellants enter into agreement with distilleries and manufacturers to sell the same to licensed wholesale dealers in accordance with the Karnataka Excise Act and Rules framed thereunder - Appellants sell liquor to various license holders keeping a profit margin varying depending on the type of liquor as per the rates fixed by the Government - Appellants would also store liquor for a maximum period of 90 days without charging any storage fee on the supplier - In case the liquor is not sold within this period, the appellant is entitled to charge Rs.2/- per carton - Revenue was of the opinion that the amounts collected are towards the services rendered under the category of 'Business Auxiliary Service' and 'Storage and Warehousing services' - Demands of service tax have been confirmed for the period beginning July 2003 to September 2016 and against which orders the appellants are before the CESTAT - In respect of the period October 2011 to September 2012, the Commissioner(A) has dropped the demand following the ratio of the Rajasthan High Court's decision in Rajasthan State Beverages Corporation - 2017-TIOL-2431-HC-RAJ-CX [upheld by Supreme Court  2018-TIOL-270-SC-CX and this order has been challenged by the Department.

Held: Case is no longer res integra - In appellant's own case - 2007-TIOL-1936-CESTAT-BANG , the demand of service tax under BAS has been set aside - Appellants have discharged their statutory functions as per the mandate given by the Karnataka State Excise Act and Rules thereunder and have not rendered any services such as 'Business Auxiliary Service' and 'Storage and Warehousing Service' - Therefore, the payments received by them in the form of commission or warehousing charges are not exigible to service tax - Therefore, the impugned orders as far as they relate to the party's appeals are not sustainable and needs to be set aside - For the same reason, the department's appeal is not maintainable - Appeals disposed of: CESTAT [para 4, 4.1]

- Assessee appeals allowed/Revenue appeal dismissed: BANGALORE CESTAT