Category: G S T

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…

HELD that if there is any tax concession, it “can be withdrawn at any time and no time limit should be insisted upon before it was withdrawn” – the respondents shall approach the jurisdictional commissioner, and apply with documentary evidence within six weeks from the date of this judgment. The claim for refund/credit, shall be examined on their merits,

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. COSMO FILMS LIMITED — Respondent ( Before : S. Ravindra Bhat and Dipankar Datta, JJ. )…

Tripura Sales Tax Rules, 1976 – Rule 3A(2) – the submissions on behalf of the respondents – suppliers/transferers that as there is no sale or transfer of the goods and that they are not registered with the TST Act and therefore, the liability to pay the tax at 4% does not arise cannot be accepted.

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF TRIPURA AND ANOTHER — Appellant Vs. CHANDAN DEB AND OTHERS — Respondent ( Before : M.R. Shah and Krishna Murari, JJ.…

Karnataka Value Added Tax Act, 2003 – Section 70 – Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging the burden of proof cast under section 70 of the KVAT Act, 2003 – Unless and until the purchasing dealer discharges the burden cast

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF KARNATAKA — Appellant Vs. M/S ECOM GILL COFFEE TRADING PRIVATE LIMITED — Respondent ( Before : M.R. Shah and C.T. Ravikumar,…

C G and S T Act, 2017 – Ss 132(1)(a), (h), (k) and (l) read with Section 132(5) – Bail – Evasion of tax – in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic – Ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing – Bail granted.

SUPREME COURT OF INDIA DIVISION BENCH RATNAMBAR KAUSHIK — Appellant Vs. UNION OF INDIA — Respondent ( Before : A.S. Bopanna and Hima Kohli, JJ. ) Petition For SLP (Crl.)…

HELD but the question is about the entertainability of the writ petition against the order of assessment by-passing the statutory remedy of appeal – – judicial prudence demands that the court refrains from exercising its jurisdiction under constitutional provisions when there is an alternate remedy available,

SUPREME COURT OF INDIA DIVISON BENCH THE STATE OF MAHARASHTRA AND OTHERS — Appellant Vs. GREATSHIP (INDIA) LIMITED — Respondent ( Before : M.R. Shah and B.V. Nagarathna, JJ. )…

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