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The Hon’ble Madras High Court in the case of M/s. Radhikka Ceramic World held that the amount of advance tax that was un-utilized under VAT has to be allowed to be transitioned under Section 140 of the TNGST Act.
The CESTAT, Ahmedabad in the case of Vishal Tansukhbahai Gohel that in the case of outbound shipment, both by aircraft and vessel, the destination of goods shall be outside India. Therefore, there will be no Service tax on the freight margin recovered by the Appellant from the customer.
The Hon’ble High Court of Jammu & Kashmir in the case of Oriental Insurance Co. Ltd. v. dismissed the appeal as infructuous. M/s Oriental Insurance Co. Ltd. had filed a writ of mandamus for commanding the Respondent to hear the appeal against the Assessment Order dated March 31, 2018, for 2013-14.
The CESTAT, Chandigarh in the case of M/s. Maruti Suzuki India Ltd. partly allowed the appeal filed by setting aside the penalty and confirming the demand of tax, thereby holding that, Service Tax is payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of the taxable person for business purpose under Business Auxiliary Services.
Long pending cases have come to the notice of the Honorable President. It has since been directed that all appeals prior to the year 2018 shall be listed by the Registry on priority basis.
The Revenue Department challenged the decision of Rajasthan High Court before the Hon’ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not ‘sale’ as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003
In a recent ruling, the Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that BookMyShow, an online ticketing platform, is not liable to pay service tax on transactions with card companies.
In a setback to the Patanjali Yogpeeth Trust, the Supreme Court on Friday upheld an appellate tribunal’s ruling that the organisation is liable to pay service tax for charging an entry fee for organising Yoga camps, both residential and non-residential.
The Hon’ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of goods along with ancillary service of handling of goods and related activities would not be taxed as Cargo Handling Service.
The Hon’ble Supreme Court in the case of Commissioner of Goods and Services Tax and Central Excise v. SNQS International Socks Private Limited [Civil Appeal Diary No(s). 8343/2024 dated March 19, 2024] dismissed the Commissioner of Goods and Services Tax and Central Excise (“the Appellant”) appeal.
