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Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



May 31, 2023

++ ST - In absence of justification for rendering a finding of liability that does not take into account provisions of law or judicial determination, matter remanded for fresh disposal: CESTAT

++ ST - Marketing & other services rendered by co-op society to its farmer members, in selling their agricultural produce through tender process, not covered under Auctioneer's Service u/s 65 (105)(zzzr) of Finance Act, 1994: CESTAT

++ CX - No excise duty is leviable on scrap generated in course of manufacture: CESTAT

++ CX - Any decision on protective demand SCN issued to appellants can only be an outcome of decision in remission application, outcome of which is yet pending decision, original authority is directed to first comply with orders of Tribunal: CESTAT

++ Cus - Appellant, a Customs Broker agency cannot be held liable for any default committed by another Customs Broker agency set up separately by the Appellant's Authorised Signatory: CESTAT

++ ST - Charges collected by co-op society for appraising jewels before sanctioning of loans to farmer-members, are costs incurred by the co-op for sanctioning of loans; tax demand raised under Business Support Service is not tenable: CESTAT

May 30, 2023

++ GST - Respondent does not exercise jurisdiction in respect of territories where the petitioner's principal place of business is located - Thus, he had no jurisdiction to pass attachment order: HC

++ Cus - Findings of fact cannot be interfered with, u/s 130, unless they suffer from manifest perversity: HC

++ ST - LIC being an instrumentality of the State should not take up technical pleas and attempt to evade its liability to pay a tax which it is bound to pay: HC

++ GST - SCN is inadequate and fails to meet requisite standards - Impugned SCN does not disclose any discernible reason for proposing adverse action against petitioner: HC

++ NDPS - Recovery of Amphetamine - Benefit of doubt would have to go to the petitioner as not being the owner and possessor of the package of contraband - Bail granted: HC

++ Cus - Anti-dumping duty - Since the product imported is not manufactured in India, there is no question of injury being caused to the domestic industry: CESTAT

++ Cus - In absence of any evidence proving that there is any involvement of Customs Broker in fraud committed by exporter, order of revocation of Customs Broker license of appellant cannot sustain: CESTAT

++ CX - When excess paid duty is adjusted against short payment, net result is that there is no short payment by appellant, demanding duty on short payment and ignoring excess payment is bad in law, accordingly, demand is not sustainable: CESTAT

++ ST - Revenue is not justified in demanding Service Tax @ 8/6% of value of services rendered and received in respect of export of cargo by treating the handling of export cargo as an exempted service: CESTAT

++ ST - When assessee had intention to evade payment of service tax and had suppressed providing information, no reason found to interfere with penalties imposed: CESTAT

++ ST - Service providers are providing service of renting of immovable property in their individual capacity as owners of premises and not as Directors of appellant, thus appellant could not have been asked to pay service tax on reverse charge mechanism: CESTAT

May 29, 2023

++ GST - Period of limitation of 90 days which was extended by SC starts from 01.03.2022 and will end on 31 May 2022 - Since appeal was filed against order dated 29.01.2021 on 07.10.2022, it was clearly time barred: HC

++ GST - Assessment order cannot be said to be based on presumption inasmuch as appellate authority has examined each and every document submitted by petitioner as well as documents recovered by SIT - Petition is without merits: HC

++ GST - ITC in respect of foundation and support structure in respect of ETP and Transformer is blocked in terms of s.17(5): AAR

++ GST - Service provider has to charge GST on the whole amount of bill i.e. monthly rental + night charges + fuel, on mileage basis: AAR

++ GST - Ultimate objective of RCM is to fix GST liability on the person who is better organised - By no canon of interpretation, Kaccha Arhtiya can be made liable to pay GST: AAAR

++ GST - Basic nature of the ruling given by AAR is that they are in the nature of ' in personam' and not 'in rem': AAAR

++ CX - When Rule 8(3A) of CER 2002 is declared ultra vires by different High Courts, then Revenue cannot take a different stand contrary to such judgments: CESTAT

++ CX - When duty is not charged separately, price collected is deemed to be cum-duty price; as appellant has already adopted the value realized as cum-duty price, duty paid by appellant is in order: CESTAT

++ ST - There is no demand under 'Works Contract Service' against assessee, but they opted to pay service tax under composite scheme of works contract, appropriate classification of activities of works undertaken is 'Works Contract Service' and they have discharged service tax liability: CESTAT

++ ST - liaising with customers & getting export orders is itself procurement of service as per Notfn No. 14/2004 & also amounts to provision of service on behalf of client: CESTAT

++ Cus - CHA firm cannot be held liable for not verifying KYC documents of importer-firm, which was set up using documents forged in connivance with bank officials - CHA cannot be expected to detect fraudulent documents where bank officials failed to do so despite verification: CESTAT

May 27, 2023

++ ST - In case of export of services, relevant date must be the date of realization of foreign exchange, denial of refund claims filed is not in accordance with law same is set aside: CESTAT

++ Cus - Canoes are classifiable under heading 8903 99 10 - Parts & accessories of canoes, except hulls, are not classifiable under Chapter 89 - ergo, paddles, being part of canoe as means of proposition, are not classifiable under Chapter 89: CESTAT

++ Cus - Means of propulsions of sports crafts such as canoes & skiffs, are excluded from Chapter 95 - would fall under Chapter relevant to the material of which they are made of: CESTAT

++ CX - CBEC Circular No. 58/7/2003-ST dt. 20/05/2003 - Where payment is made under wrong code number, then assessee cannot be asked to pay tax again; if tax is repaid under correct code, then earlier payment under incorrect code be refunded: CESTAT

++ CX - Tax demand raised for contravention of Rule 8(3A) of Central Excise Rules 2002 is unsustainable where said provision was struck down as ultra vires by High Courts: CESTAT

May 26, 2023

++ ST - Registration of service receiver premises cannot be a precondition for availment of CENVAT Credit, appellant is eligible for availment of CENVAT Credits: CESTAT

May 25, 2023

++ GST - Sale of car parking space, though not permissible as per RERA, is not naturally bundled with construction services; separately taxable @18%: AAAR

++ GST - When applicant melts gold jewellery into gold lumps, the nature of goods changes - Applicant disentitled from availing benefits of rule 32(5) - Cannot pay GST on margin difference between sale and purchase price: AAR

++ GST - Advocate allowed to remain present at the time of recording petitioner's statement - videography also permitted: HC

++ GST - In providing taxable work contract services for construction of Hotel Building, petitioner is entitled to take Input Tax Credit on Goods and Services being utilized, petitioner do not fall within definition of Section 17(5)(c) of CGST Act, 2017: HC

++ ST - As per settled law, value of reimburseable expenses cannot be included in assessable value of taxable service provided; SCN barred by limitation too, due to 5-year delay in issuing: CESTAT

++ CX - Appellant had discharged their burden by producing MoU and Deed of Assignment that brand name no more used by defunct companies but authorised to be used by them in course of trade, thus eligible for benefit of exemption Notfn 8/99-CE: CESTAT

May 24, 2023

++ ST - Excluding a taxpayer merely because there were some obvious and not material errors in the quantum of duty details filled in the form would run contrary to the object of SVLDR Scheme: HC

++ GST - Refund of ITC - Question whether an entity is an intermediary will have to be determined on the basis of actual work performed - Insufficient analysis by adjudicating authority - Matter remanded: HC

++ GST - Very initiation of proceedings by way of show cause notice is vitiated for the same being vague: HC

++ CX - It is trite that laws affecting the rights of parties would apply prospectively unless it is expressly provided otherwise or is required by necessary implication: HC

++ ST - Where option is given to assessee to pay service tax under Rule 6(7) of Service Tax Rules or under Section 67 of Finance Act, then Revenue cannot find fault with the option exercised: CESTAT

May 23, 2023

++ ST - SVLDRS, 2019 - Scheme does not exclude taxpayers in respect of whom investigations have not been concluded: HC

++ Cus - Department directed to respect interim orders passed by Division Bench and not resort to coercive action: HC

++ GST - Refund - If a person is denied of the payment of amounts due to him, he is required to be compensated - Dept. to pay interest @6% on 68 lakhs from 11/2021 to 04/2023, expeditiously: HC

++ GST - After expiry of the limitation period for filing appeal, WP filed challenging the order is not maintainable: HC

++ GST - Disputed question of facts cannot be gone into in WP under Article 226, especially when alternate remedy is available: HC

++ ST - Service Tax liability of a sub-contractor would never cease, even when main contractor remits Service Tax: CESTAT

++ Cus - DEPB certificates obtained based on forged bank realization certificates were sold by appellant to importer and thereby caused the importer to make incorrect declarations in Bills of Entry, imposition of penalty is just and fair: CESTAT

++ CX - When compliance has been made by assessee and requisite pre deposit has been deposited, matter is remanded back to Commissioner (A) to be considered on merits: CESTAT

++ ST - Extended period of limitation is not invokable where no mala fide intent of assessee to evade payment of tax, is sufficiently established: CESTAT

++ CX - As no explanation was given by appellant for shortage of raw material, if any Cenvat credit taken by appellant on sponge iron is required to be reversed alongwith interest: CESTAT

May 22, 2023

++ Cus - As per settled position in law, Customs authorities are not bound by decisions of the DGCA: HC

++ Cus - Notification 29/2010 - Revenue's view that refund cannot be sanctioned without re-assessment, is not sustainable, more so where assessee is otherwise eligible for benefit: CESTAT

++ ST - Appellant sells BSNL sim cards; M/s BSNL paid service tax on commission paid to appellant - no further duty can be levied from appellant: CESTAT

++ ST - If there is reasonable cause for failure to make deposit, then only Section 80 would be attracted, penalty under Sections 77 and 78 of Finance Act, 1994 is upheld: CESTAT

++ CX - Appellant is entitled to SSI Exemption Notfn 8/2003 CE as amended in view of permanent assignment of brand name 'Kwality' in favour of appellant from 2003 onwards: CESTAT

May 20, 2023

++ ST - Fact that the amount (UDF) is not deposited in a government treasury, per se , does not make it any less a statutory levy: SC

++ ST - User Development Fee (UDF) levied and collected by MIAL, DIAL, HIAL is a statutory levy - Not liable to Service Tax: SC

++ Cus - Where certain goods have not been exported, there is no relevance for considering contractual obligations towards realisation of export proceeds: CESTAT

May 19, 2023

++ GST - Scrutiny proceedings of return as well as proceeding u/s 74 are two separate and distinct exigencies and issuance of notice u/s 61(3), therefore, cannot be construed as a condition precedent for initiation of action u/s 74: HC

++ GST - It is not for the transporter to seek release of conveyance on the ground that tax has been paid in full - It is s.129(6) which is specific to the transporter: HC

++ GST - Sale of developed plots - If sale price is a consolidated price, since there is only service of access to club house and common amenities and same is considered as a supply, hence value proportionate to these supplies are liable to GST: AAR

++ CX - Doctrine of Merger - Commissioner cannot revisit an issue in respect of which CESTAT gave very specific directions through remand order: CESTAT

++ ST - Incentives received by advertising agency from media but without any contractual obligation to render any service, does not attract service tax under BAS: CESTAT

++ CX - When appellant has reverse Cenvat Credit equivalent to duty on transaction value of capital goods cleared, the reversal sought by revenue at a different rate cannot be accepted: CESTAT

++ ST - Expenses incurred towards non-monetary consideration such as free accommodation, medical facilities, vehicle and telephone insurance and stationery are not includible in taxable value: CESTAT

May 18, 2023

++ ST - Steamer agents/Importers - Notifications 03/2017-ST and 15/2017-ST have curable defects - Drift under the GST regime is also to not burden the import with IGST - No scope for demanding service tax: HC

++ GST - Refund - Whether declarations are to be physically signed before they are scanned and uploaded - Administrative instructions cannot bar claim of refund if legal requirements as contained in law are fulfilled: HC

++ GST - Notice of Audit - A plain reading of s.65 does not suggest any bar in exercise of that power, if the assessee had faced any earlier proceedings u/s 74: HC

++ GST - Application seeking advance ruling is allowed to be withdrawn as per request: AAR

++ CX - When once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, duty paid could be utilized as cenvat credit by assessee: CESTAT

++ CX - That Department does not accept order passed in favor of assessee & has filed appeal which is pending disposal, does not entail that such order can be relied on by Department, more so where Department does not secure Stay orders: CESTAT

++ ST - Appeal abates as per Rule 22 of CESTAT Procedure Rules 1982, where assessee is undergoing insolvency proceedings & Resolution Plan is approved by NCLT: CESTAT

++ ST - Revenue has not justified, with adequate reasons, for invoking extended period of limitation and hence, tax has been correctly levied for the normal period: CESTAT

May 17, 2023

++ CX - Repair & maintenance services provided to customers via dealers paid by manufacturer, are linked to the sale of machinery & hence used indirectly in relation to manufacture of final product - cenvat credit allowable thereon: CESTAT

++ ST - The fact of taking Cenvat Credit on Commission Agent Service is regularly reported in periodical ST Returns filed by appellant, allegation of suppression with an intent to evade cannot be sustained: CESTAT

++ Cus - Order passed by Reviewing authority beyond three months' limitation period, is not sustainable: CESTAT

++ ST - When there was no record available to show the manner in which activities of repair work were carried out by taxpayer since there was no contract or agreement, demand cannot sustain: CESTAT

May 16, 2023

++ Sales Tax - Credit note issued by manufacturer to dealer is valuable consideration within definition of sale and hence exigible to sales tax under respective State enactments: SC LB

++ GST - S.107 mentions the period of filing appeal with condonation as four months - Four months would depend upon the date of order and may contain 121 or 122 days: HC

++ CX - Just because the fully finished system comes into existence only at the site, benefit of exemption Notfn 6/2002 available to System cannot be denied to 'parts', which are an integral part of system: CESTAT

++ CX - Where assessee is undergoing insolvency proceedings, appeal to CESTAT abates from date of approval of resolution plan by NCLAT & CESTAT becomes functus officio in matters relating to appeal: CESTAT

++ ST - No Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract: CESTAT

++ Cus - On 05.08.2019, copy of O-I-O was given to Shri Sumit Tawari and not appellant and therefore date of service of O-I-O on appellant is 27.09.2019, appeal filed before Commissioner (A) is within limitation provided by law: CESTAT

++ CX - Cenvat credit is allowed w.r.t. input service of repair, maintenance, modernization, fabrication & erection of pipe fittings at assessee's factory premises; not hit by exclusion clause of Rule 2 (1)(ii)(A) of CCR 2004: CESTAT

May 15, 2023

++ GST - IGST on ocean freight - Basis Mohit Minerals decision of apex court, refund to be granted within six weeks along with interest: HC

++ GST - Not allowing petitioner the benefits of release of goods u/s 129 but switching over to s.130 and passing order - Ad interim relief granted - Goods and vehicle to be released: HC

++ GST - Revocation of cancellation of registration - Special procedure envisaged in 3/2023-CT to be followed: HC

++ GST - Whether authorities could advert to s.130 having first exercised the powers of seizure u/s 129 - Goods and conveyance to be released - Ad interim relief granted: HC

++ GST - Provisional attachment of bank accounts cannot be deployed continuously for several years - Equal vigour to be adopted by department by issuing notice and finalising proceedings: HC

++ GST - s.129 begins with non obstante clause, hence whether independent of s.130 - Goods and vehicle to be released provided conditions laid down are complied with: HC

++ Cus - Styling application as a fresh one  does not mean that  Commission has to close its eyes to the lineage of the matter, particularly the bar u/s 127L that must be strictly enforced: HC

++ Cus - Bar on subsequent application - Petitioner cannot be granted a second innings merely to obtain the benefit of waiver: HC

++ Cus - Claim of detention and demurrage charges could be enforced by private parties by taking recourse to civil remedies - Respondents directed to release goods: HC

++ Cus - Release of goods cannot be objected to - Private entities are not precluded from initiating civil action against petitioner for recovery of container detention charges and ground rent charges: HC

++ CX - Exemption under Notfn No.23/2004 dt 09.07.2004 and Notfn No 5/2006 dt 01.03.2006 cannot be denied w.r.t. defective footwear which is re-sold at prices prescribed for goods marked as Factory Seconds : CESTAT

++ ST - As part of ocean freight or airfreight, overseas agent also raises invoices towards airline, fuel, surcharge and revenue share, since these were associated components to transporting of goods by air or ocean, they were not subject to service tax: CESTAT

May 13, 2023

++ Cus - Wisdom or unwisdom, and the soundness of reasons, or their sufficiency, cannot be proper subject matters of judicial review: SC

++ Cus - HC erred in judging the merits of the reasons which led the executive government to issue Amended Notification: SC

++ Sales Tax - No vested right accrues in claiming exemption from payment of sales tax, once, by amendment, such right is taken away: SC

++ Sales Tax - Doctrine of legitimate expectation - For a democratic state to function on the principles of equality and justice, the state must be ruled, not by its ruler, but by the law: SC

++ CX - Findings recorded by CESTAT regarding classification of silver residue and demand of excise duty on same, does not lead to any question of law, worth interference: SC

++ CX - Assessee shall be entitled to modvat credit on such DGPP sets being part/components of cement plant/final manufacture product: CESTAT

++ ST - Unless and until the assessment made at dealer's end is revised or altered, Cenvat credit availed on the basis of invoices by recipient's unit cannot denied/whittled down: CESTAT

++ Cus - The instrument falls under Chapter heading 90 27 as it is an instrument for chemical analysis of blood, Heading 90 27 covering instruments for chemical analysis was more specific and appropriate than general heading 90 18: CESTAT

May 12, 2023

++ GST - Terms BETTING and GAMBLING in Entry 6 of Schedule III of CGST Act do not & cannot include games of skill within their ambit; be given the same meaning in Entry 34 of List II of Schedule VII to CGST Act & the Public Gaming Act 1947: HC

++ GST - Goods of petitioner as well as vehicle shall be released provided the petitioner shall deposit total amount of penalty, shall furnish Bank Guarantee for 75% of total amount and Bond for remaining 25% of amount: HC

++ GST - Since uploaded copy was already part of appeal, it would amount to substantial compliance of Rule 108 of Haryana GST Rules, 2017, hence, appeal could not be dismissed on the ground that certified copy was not attached with appeal: HC

++ CX - CENVAT credit is admissible to principal manufacture of duty paid by job worker, even if credit was availed earlier on receiving inputs, specifically when job worker had not taken any credit in respect of inputs imported by assessee: HC

++ CX - Demand raised for contravention of Rule 8(3A) ibid restricting utilization of Cenvat credit during period of default which provision has been declared ultra vires/invalid by Court, hence demand cannot be sustained: CESTAT

++ ST - Refund cannot be rejected without putting appellant on notice for the ground on which refund was rejected: CESTAT

++ Cus - NIDB data has been held to be insufficient for enhancement of value, in absence of any other independent evidence: CESTAT

May 11, 2023

++ GST - Applicant, a service recipient, satisfies s.95(c), hence can make an application u/s 97(2)(b) on applicability of notification 12/2017-CTR - AAR rejecting application on ground of lack of locus standi incorrect: HC

++ Cus - When penalty was imposed on the basis of statements made by certain persons and without any other material, insistence on pre-deposit would effectively render petitioner's remedy of an appeal before CESTAT, illusory: HC

++ ST - Appellant is not liable to pay any service tax on corporate guarantee provided by them to various banks/financial institutions on behalf of their associate enterprises for working capital loans under Banking and Financial Institutions: CESTAT

++ GST - Rooms rented out in Nandini Ashram to pilgrims not within boundary of temple, not entitled for exemption; taxable @12% - Tweets not relevant to decide exemption: AAR

++ CX - Spent earth arising during manufacture of refined vegetable oil is not liable for excise duty: CESTAT

++ Cus - Imported goods (Tubular Tower) are parts of Wind Operated Electricity Generator and are thus eligible for benefit of exemption under Notfn 06/2006-CE: CESTAT

++ ST - Since appellant has produced salary bills of drivers and CA Certificate certifying that they are engaged in plying metered taxies through drivers and not rent a cab, demands are not sustainable: CESTAT

May 10, 2023

++ CX - Both authorities have gone beyond scope of SCN, holding that appellant is not entitled to take cenvat credit on transit insurance, which was not any issue in SCN, appellant is entitled to take cenvat credit:CESTAT

++ Cus - There is complete violation of principles of natural justice by not supplying copies of relevant RUD as well as not allowing cross examination of witnesses, demand cannot sustain:CESTAT

May 09, 2023

++ GST - Wooden ice cream sticks/spoons are classifiable under 4419 9090 and are taxed @12%: AAR

++ GST - Renting of commercial building - Applicant, a NRI has given General Power of Attorney to his mother who retains the income received from renting - Applicant's mother liable to pay tax @18%: AAR

++ GST - Request for withdrawal of application is allowed as being infructuous: AAR

++ GST - Classification of Aluminium composite panel/sheet - Different views of both Members, hence matter referred to Appellate Authority: AAR

++ GST - Supply of drawings, samples, physical models etc. can, by no stretch of imagination, be termed as supply of goods - 'Architectural Consultancy Service' provided to Surat Municipal Corporation is exempted: AAR

++ GST - Hypothetical questions cannot be answered: AAR

++ Cus - Silver findings which are parts of silver jewellery are not eligible for exemption from countervailing duty under Notfn 12/2012-CE as amended from time to time :CESTAT

++ CX - Even if assessee had passed on burden of duty to someone else, refund cannot be rejected on that ground and it must be sanctioned and credited to Consumer Welfare Fund, matter remanded to original authority to examine CA certificate :CESTAT

++ ST - When refund of some amount was denied to appellant without issue of any SCN, such an order is not sustainable in law :CESTAT

May 08, 2023

++ Sales tax - Talcum powders containing medications treated as cosmetics, fall under category 'Medicated Talcum Powder' under Entry 127: SC

++ GST - Process of adjudication post issuance of show-cause notice would necessitate observance of natural justice: HC

++ GST - Right to know reasons is a legitimate right for a litigant - Impugned order suffers from the vice of being cryptic and non-speaking, hence set aside: HC

++ Cus - Import of raw magnesite, whether country of origin is Pakistan or Turkey, as claimed - Goods to be provisionally released on payment of entire duty assessed and furnishing BG: HC

++ Cus - Pre-condition for invoking power of suspension, viz., that of temporary detriment pending initiation and conclusion of proceedings for revocation, did not appear to have been intended to be complied with at all - Consequently, suspension is set aside:CESTAT

May 06, 2023

++ GST - Providing of service by branch office in one State to head office in another State through employees who are common to the company constitutes supply; is taxable: AAR

++ GST - Composite supply of services by way of milling of wheat into flour (atta) to Food & Supplies Department for distribution of such flour under PDS is eligible for exemption: AAR

++ GST - Activity of selling alcoholic liquor for human consumption would be treated as 'non-taxable supply' - Applicant is required to reverse ITC attributable to such supply: AAR

++ GST - Supply for desilting of the foreshore of Prakasam Barrage is a composite supply of works contract involving predominantly earth work and is taxable @5%: AAR

May 05, 2023

++ Sales tax - Gutkha Or Pan Masala Are Not 'Declared Goods' Under Central Sales Tax Act, 1956: SC

++ Cus - Under the garb of relief purportedly relating to fundamental rights, the relief sought is statutory in nature i.e. for an application of settlement to be decided - Whether application maintainable - Divergent views: SC

++ Cus - Software Technology Parks - Mere non-compliance of a procedural requirement cannot prevent the petitioner from exiting from the scheme: HC

++ Cus - After a period of eight years, relegating the petitioner to avail appellate remedy would neither be just, nor proper: HC

++ GST - 'Bio-Phosphate' merits classification under HSN code 3103 90 00 and attracts GST @5%: AAR

++ GST - Applicant who has sought an advance ruling is not a supplier of goods but is a recipient of goods - Application is not entertainable, hence rejected: AAR

++ Cus - Petitioners are poor daily wage earners who are unable to make a challenge to the seizure and confiscation on account of the penalty imposed on them - Pre-deposit of penalty waived - Appeal to be heard on merits: HC

May 04, 2023

++ CX - AA considers hair growth a cosmetic necessity rather than a disease; takes his analysis to illogical heights -AswiniHomeo Arnica Hair Oil is a medicament: SC

++ CX - Treating the product as a cosmetic because the label depicts a lady with long black flowing hair is stretching the matter to the brink of absurdity: SC

++ GST - Petitioner having paid tax @ 12% at the time of filing returns and also paid 10% of disputed tax as pre-deposit at the time of filing appeal, one more opportunity can be granted to petitioner to prove that he is a registered government contractor: HC

++ Cus - The amount deposited by assessee during investigation can only be called as deposit, since the assessee has succeeded, amount so deposited should have been refunded to him: CESTAT

++ CX - Credit of CVD paid through debit in DEPB Scheme is admissible as per Notfn 89/2005-Cus and Bills of Entry assessed by Customs Authorities have not been bifurcated between CVD and Cess, therefore, credit has been rightly availed in conformity with Rule 3 and Rule 9 of CCR, 2004: CESTAT

++ ST - Re-imbu rsable expenses are not includible in assessable value in terms of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006: CESTAT

May 03, 2023

++ ST - WCS - Tribunal view that assessee is entitled to take total contract value which includes both goods and services and remit tax thereon by availing CENVAT Credit is unsustainable: SC

++ DA case against Appraiser - A crime never dies - There is no bar against conducting further investigation even after final report has been accepted - No double jeopardy: SC

++ Cus - The amount deposited by assessee during investigation can only be called as deposit, since the assessee has succeeded, amount so deposited should have been refunded to him : CESTAT

++ ST - Completion certificate has been issued to appellant before July 01, 2010 and payments were received by them after completion certificate was issued, they could, therefore, not be subjected to levy of service tax: CESTAT

++ CX - Rate of 0.025% towards value of drawings and designs shall be considered for purpose of valuation in terms of Rule 6 of Valuation Rules, appellant shall be liable to pay penalty under section 11 AC of amount of additional duty: CESTAT

May 02 , 2023

++ ST - Any legal proceeding for enforcement of a right would be unaffected by the repeal of the statute - Omission of FA, 1994 would not affect any obligation or liability 'accrued' or 'incurred' under the said Act: HC

++ Cus - Drawback demand - Unrealised export bills - RBI Circular issued u/s 10(4) and 11(1) of FEMA, 1999 does not affect the obligations under any other enactment: HC

++ Cus - RoDTEP Scheme - Non-mentioning of the claim of benefit in shipping bill shall not be treated as waiver on part of the petitioner: HC

++ CX - The tipper bodies cleared by appellant into DTA, who is 100% EOU, are eligible for benefit of concessional rate of duty under Notfn 23/2003 CE: CESTAT

May 01 , 2023

++ GST - Amount deposited during search cannot be taken to be voluntary - Since no proceedings u/s 74(1) have been initiated, amount is to be refunded with interest: HC

++ Cus - Demand confirmed by original authority on the ground that appellant has not produced end-use certificate cannot sustain, as there is no such condition attached to goods imported under Notfn 89/94-Cus: CESTAT

++ CX - The person who engaged in discounting of cheques as his profession is not supposed to know what are transactions behind payment for which appellant have discounted the cheques, penalty under Rule 26 cannot be imposed: CESTAT

++ ST - Use of residential complex by Gujarat State Police Housing Corporation Ltd is excluded from definition of residential Complex as 'intended for personal use as residence by such persons', demand of service tax cannot sustain: CESTAT

 

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