Category: G S T

Constitution of India, 1950 – Article 243W – Exemption from service tax – Going by the golden rule of interpretation that words should be read in their ordinary, natural, and grammatical meaning, the word “or” in clause 2(s) clearly appears to us to have been used to reflect the ordinary and normal sense, that is to denote an alternative, giving a choice; and, this court cannot assign it a different meaning unless it leads to vagueness or makes clause 2(s) absolutely unworkable.

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX, PATNA AND OTHERS — Appellant Vs. M/S SHAPOORJI PALLONJI AND COMPANY PVT. LTD. AND OTHERS — Respondent…

Himachal Pradesh Passengers and Goods Taxation Act, 1955 – appellants are public sector organizations providing free transportation to their employees and their children in remote hilly areas for safety reasons, and recognizing that a substantial amount of time has passed since the enactment of the Amendment and Validation Act of 1997 (approximately twenty-six years), and that the appellants may have replaced their motor vehicles or buses during this time, the appellants should be liable to pay the tax starting from April 1, 2023, the current financial year onwards, and not for the period before that.

SUPREME COURT OF INDIA DIVISION BENCH NHPC LTD. AND OTHERS — Appellant Vs. STATE OF HIMACHAL PRADESH SECRETARY AND OTHERS — Respondent ( Before : B.V. Nagarathna and Ujjal Bhuyan,…

Tamil Nadu General Sales Tax Act, 1959 – Section 28-A – Power to issue clarification by Commissioner of Commercial taxes – clarification provided by the Commissioner does is to clear the meaning of the two entries which was already implicit but had given rise to a confusion. A clarification of this nature, therefore, is bound to be retrospective – Circular dated 8th October, 1998 does not run counter to the provisions of the Act.

SUPREME COURT OF INDIA DIVISION BENCH SANTHOSH MAIZE & INDUSTRIES LIMITED — Appellant Vs. THE STATE OF TAMIL NADU & ANOTHER — Respondent ( Before : S. Ravindra Bhat and…

Airports Authority of India Act, 1994 – Section 22A – User development fee collected by the airport operation, maintenance and development entities (i.e., the Mumbai International Airport Pvt. Ltd., the Delhi International Airport Pvt. Ltd., and the Hyderabad International Airport Pvt. Ltd.) is not subjected to service tax levy, under the provisions of the Finance Act, 1994.

SUPREME COURT OF INDIA DIVISION BENCH CENTRAL GST DELHI – III — Appellant Vs. DELHI INTERNATIONAL AIRPORT LTD — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ.…

In the present case, the clear legislative intent, of inserting a carefully worded entry, which was a “hybrid” one, i.e. describing an article that contained medicinal ingredients, as well as those used for cosmetics, and yet placing such a creature (“neither beast nor fowl” so to say) in the category of cosmetics, ruled out altogether any interpretive scope of classifying it as a medicinal preparation, or drug or medicine

SUPREME COURT OF INDIA DIVISION BENCH HEINZ INDIA LIMITED — Appellant Vs. THE STATE OF KERELA — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. ) Civil…

Service Tax (Determination of Value) Rules, 2006 – Rule 2A – the determination of value of service portion in the execution of the works contract is to be made as per Rule 2A, however with an option to the assessee to avail the benefit of Composition Scheme – Therefore, either the assessee has to go for Composition Scheme or go for Determination of Value as per Rule 2A and the assessee has to pay service tax on the service element and can claim CENVAT Credit on the said amount only.

SUPREME COURT OF INDIA DIVISION BENCH CC AND CE AND ST, NOIDA — Appellant Vs. M/S INTERARCH BUILDING PRODUCTS PVT. LTD. — Respondent ( Before : M. R. Shah and…

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