Category: Pre-GST
Bombay HC: Sale Of ‘Crocin’ Trademark To UK Company Is An Export, Not Liable To Maharashtra Sales Tax
In a major decision impacting cross-border intellectual property deals, the Bombay High Court has ruled that the sale of the famous pain-relief brand ‘Crocin’ to a UK company amounts to an export and is therefore not liable to Maharashtra sales tax.
SC declines to Intervene in Public Interest Litigation Seeking Stricter GST Registration Norms
The Hon’ble Supreme Court in the case of Rudra Vikram Singh held that the plea for tighter GST registration norms involving mandatory multi-layer verifications and biometric authentication is dismissed, reinforcing that the balance between ease of doing business and fraud prevention lies in the hands of the executive, not judicial mandates.
No Service tax leviable as ‘Real Estate Agent’ when there is mere transfer of land
The Hon’ble Supreme Court in the case of Commissioner of Service Tax held that transactions involving the purchase and sale of land by a developer do not fall within the definition of “Real Estate Agent” or “Real Estate Consultant” under the Finance Act, 1994, and are expressly covered by the statutory exception for transfer of title in immovable property, thus not exigible to Service Tax.
Supreme Court: Turnover of Sub-Contractor to be ducted from Main Contractor’s VAT Turnover for Avoidance of Double Taxation
The Hon’ble Supreme Court in the case of Authority for Clarification and Advance Rulings, Gandhinagar, Karnataka & Anr. held that principal contractors, under Section 15 of the Karnataka VAT Act, 2003 for the period prior to March 1, 2006, are entitled to deduct amounts paid to registered sub-contractors from their total consideration for works contracts, when computing tax liability under the composition scheme, provided such sub-contractors have accounted for and paid tax on those amounts.
Service Tax applicable on Airport Export Cargo Handling Services: Supreme Court Reaffirms Broad Taxability
The Hon’ble Supreme Court in the case of Airports Authority of India held that export cargo handling services provided by the Airports Authority of India are taxable under Section 65(105)(zzm) read with Section 66 of the Finance Act, 1994, regardless of the exclusion available under Section 65(23).
Notification – Online filing of application before CESTAT
Customs, Excise and Service Tax Appellate Tribunal, New Delhi issued Notification dated 01.10.2025 regarding e-filing of GSTAT
When A Tax Merely Differentiates And Not Discriminates?: Supreme Court Clarifies Position Of Law
The Supreme Court has clarified the position of law as to when a tax merely differentiates and not discriminates.
Former excise inspector, aid sentenced to 5 years in Rs 32 crore fraud
A CBI court in Visakhapatnam has sentenced a former Central Excise and Customs inspector and a private person to five years’ imprisonment in connection with a Rs 32.28 crore fraud case, the CBI said on Wednesday.
GST DAILY – 356 : Refund of service tax paid on booking amount of flat is admissible if allottees cancelled their booking: CESTAT
THE CESTAT, WEST ZONAL BENCH, MUMBAI Kanakia Spaces Reality Pvt. Ltd. V/s Commissioner of CGST & Central Excise, Mumbai, decided on 14-3-2024