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.

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 […]

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

The Hon’ble CESTAT, Bangalore, in the case of Naveen Chava v. Commissioner of Central Tax [Service Tax Appeal No. 20013 of 2021 dated January 30, 2024], held that in the current case, no evidence establishes that a substantial portion of the agreement refers to the obligations that are to be followed by the Appellants. Further, […]

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

Back To Top