Latest update 27.05.2024

No VAT on Franchisee Agreements, Allahabad HC Contradicts Bombay and Madras HC

No VAT on Franchisee Agreements Read more

“Parts or Accessories” of a motor vehicle – interesting dispute

Recently, the USCBP in an interesting case involving classification of a 3-in-1 Car Cleaner revisited is earlier ruling. Read more

Assessee cannot be adjudicated by the CGST, assigned to SGST authority or vice-versa

The Hon’ble Madras High Court in Ram Agencies v. Assistant Commissioner of Central Tax has quashed the impugned order-in-original issued by the Assistant Commissioner of Central Taxes as it was held that in absence of a notification issued for cross empowerment, authorities from counterpart department cannot initiate proceedings where an assessee is assigned to other counterpart. Read more

Service tax leviable on services rendered by the Advocate and Senior Advocate under Reverse Charge

The Hon’ble Karnataka High Court in the case of Prashanth Sreedhar Shenoi allowed the writ petition and held that, the services of legal professionals consisting of partnership firm of Advocates or an individual Advocate other than a Senior Advocate is exempt from levy of service tax to an advocate or partnership firm of advocates providing legal services to any person other than a business entity or a business entity with a turnover upto ten lakh rupees in the preceding financial year. Read more

The onus is on the Assessee to prove the movement of goods and services

The Hon’ble Calcutta High Court in the case of Roshan Sharma set aside the Adjudication Order affirming tax demand, interest, and penalty proposed in the Show Cause Notice. The matter was remanded back because the Assessee had not been given an effective opportunity to rebut allegations.. Read more

Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person

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. Read more

Writ Petition is maintainable if the Position of Appellate Authority is vacant

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. Read more

Ancillary services provided along with GTA services are not taxed separately

The Telangana, AAR in DRS Dilip Road lines Limited ruled that ancillary services viz., packing, loading, unloading and unpacking provided by the assessee along with the main supply of Goods transportation would be covered under the ambit of GTA service as long as such ancillary services have direct link with transportation services. Read more