No Service Tax on revenue sharing agreement between exhibitor & distributor for exhibiting film

The Hon’ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhiana has disposed the appeal filed by Revenue challenging earlier order passed in favour of the Respondent by the CESTAT, which had set aside the demand for service tax w.r.t revenue sharing agreement between Exhibitor and Distributor pertaining to showcasing of films/ movies.

SC issues notice against HC judgment imposing GST on transfer of development rights to real estate developers by Joint Development Agreement

The Hon’ble Supreme Court heard and issued notice wherein the Hon’ble Telangana High Court in the case of Prahitha Construction held that, the transfer of the development rights to real estate developers by way of Joint Development Agreement with the land owners, would fall within the purview of taxable service under GST.

Transportation of goods along with ancillary service of handling goods not be taxed as Cargo Handling Service

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.

Commission received from foreign buyers for services and procurement of goods do not fall under the definition of ‘intermediary services’

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.

Apex Court cannot order automatic vacation of the interim orders of the High Courts of staying without passing a speaking order

The Hon’ble Supreme Court in the case of High Court Bar Association, Allahabad v. State of Uttar Pradesh and Others [Criminal Appeal No. 3589 of 2023 dated February 29, 2024], held that the Hon’ble Apex Court, in the exercise of its jurisdiction under Article 142 of the Constitution of India, cannot order automatic vacation of […]

The period during which the matter is pending before the High Court can be excluded from the limitation period

The Hon’ble Supreme Court in the case of M/s. MPPKVV Co. Ltd. v. GST and Central Excise Commissioner [Special Leave Petition (Civil) No. 14223 of 2019 dated February 15, 2024], allowed the civil appeal and held that the Appellant could have no doubt filed an appeal before the Appellate Commissioner within the period of limitation […]

Begin typing your search term above and press enter to search. Press ESC to cancel.

Back To Top