18% GST leviable on supplying, installing, testing and commissioning of oxygen pipeline system in Government Hospitals
The AAR, Chhattisgarh in the matter of M/s Goel Medico [Advance Ruling No. STC/AAR/09/2021 dated December 17, 2021] has ruled…
Month: January 2023
Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight
The Hon’ble Allahabad High Court in the matter of M/s. Ganpati Battery Traders v. State of U.P. [Writ Tax No.…
Assessee cannot be denied relief under SVLDR Scheme for non-payment due to the legal impediment
The Hon’ble Supreme Court in M/s Shekhar Resorts Limited v. Union of India [Civil Appeal No. 8957 of 2022 dated…
Taxman can not keep the GST paid by mistake
Case History Now the Aggrieved Assessee approached Andhra HC, which held a view that’ Taxman can not keep the GST…
5% GST for Covid vaccine at hospitals, rules AAAR
Krishna Institute of Medical Sciences, a multi-specialty hospital chain, has not succeeded in its appeal that the administration of Covid…
List of banks for tax payments at e-Pay Tax service at e-filing Portal and OLTAS e-Payment of Taxes at Protean (previously NSDL)
Banks available at e-Filing Portal – 18 banks Bank Name New/ Migrated Bank Date of enablement at e-Pay Tax Service…
No Service Tax liability on intermediary in the sale of space/ time for media agency on commission basis
The CESTAT, Ahmedabad in the matter of M/s. Drishty Communication Private Limited v. C.C.E. & S.T.-Rajkot [Service Tax Appeal No.…
Walltop computer to be classified as ‘automatic data processing machine’ under Customs Tariff heading 8471 41 90
The AAR, Karnataka in the matter of M/s Virtulive Technologies Pvt. Ltd. [Advance Ruling No. KAR ADRG 48/2022 dated December…
Revenue Department cannot retain any amount that has been erroneously paid as tax
The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of…
Installation services for illumination of roads cannot be construed as “Construction Services”
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022]…