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Minutes of the 45th Meeting of the GST Council held on 17th September, 2021 The 45th GST Council Meeting, held on September 17, 2021, in Lucknow, addressed various GST-related issues. Key discussions included the ratification of past meeting minutes, notifications, and circulars. The Council deliberated on Aadhaar authentication for taxpayers, export of services, and mechanisms for collecting late fees. Amendments to CGST rules were proposed for refund disbursements, interest on ineligible ITC, and tax refund procedures. The Council also discussed measures to tackle fake invoices and the applicability of GST on job work for liquor manufacturing. Additionally, the Council considered extending the National Anti-profiteering Authority's tenure and reviewed revenue positions and compensation scenarios post-June 2022. The meeting concluded with the approval of several recommendations and the formation of GoMs for further deliberations on specific issues.
2021 (1) TMI 1009 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent was found to have violated Section 171(1) of the CGST Act, 2017, by not passing on the benefit of tax reduction to customers, resulting in a profiteered amount of ?3,10,56,939/-. The Respondent is ordered to deposit this amount in the Central and State Consumer Welfare Funds within three months, with 18% interest. Compliance monitoring by CGST/SGST Commissioners is required, with a report due in four months. No penalty was imposed due to the absence of Section 171(3A) provisions during the violation period.
2017 (4) TMI 852 - CESTAT MUMBAI The Tribunal concluded that the services provided by the appellant, falling within the definition of "Tour Operator," are taxable under the Finance Act. The services were deemed to be provided and consumed in India, rejecting the argument of export of services for outbound tours. The appellant's eligibility for abatement benefits was acknowledged, subject to specified conditions. The Tribunal agreed to extend cum-duty valuation benefits if the demand is confirmed. Penalties were deemed unjustified, with the imposition under statutory discretion. The matter was referred to a larger bench for further examination on the scope of "Tour Operator" and service provision location issues.
2014 (5) TMI 652 - CHHATTISGARH HIGH COURT The court upheld the validity of Section 66E(i) of the Finance Act, 1994, ruling that service tax is not applicable on the sale of goods and vice versa. It clarified that service tax is only applicable on the service element, not on the sale part. The judgment emphasized the distinction between the sale of food and drinks and the service provided, in accordance with Article 366(29A)(f) of the Constitution. Additionally, the court recommended measures to prevent double taxation by ensuring that VAT is not charged on the service component.
PRE-BUDGET MEMORANDUM 2013-2014 - FICCI The pre-budget memorandum for 2013-2014 by FICCI outlines key economic and fiscal recommendations aimed at addressing India's economic challenges. It emphasizes the need for stable tax policies to boost investor confidence and suggests implementing committee reports on tax reforms. FICCI opposes the introduction of inheritance tax, citing potential negative impacts on capital generation. The memorandum stresses the importance of dispute resolution mechanisms, efficient tax refund processes, and the removal of double taxation on overseas dividends. It advocates for maintaining current import duties to protect domestic industries until comprehensive GST implementation and highlights the need for infrastructure development, including the introduction of GST, to stimulate economic growth.
2003 (2) TMI 2 - Supreme Court The Supreme Court held that the Department of Telecommunications (DoT) is considered a "dealer" under the U.P. Trade Tax Act, 1948, as it engages in the transfer of the right to use telephone instruments and systems, falling within the definition of a "sale." The Court clarified that Section 3-F of the U.P. Act applies to rental charges collected by the DoT. Additionally, the State has the legislative competence to levy Trade Tax on telephone services despite the imposition of service tax by the Parliament. The Court directed the DoT to comply with tax obligations and allowed the appeals with costs.
2023 (3) TMI 577 - CESTAT NEW DELHI The Tribunal set aside the demand for service tax on advertisement expenses incurred by local franchisees, ruling it not payable by the appellant. However, the issue of non-payment of service tax on 'management consultancy' services, previously claimed as export services, was remitted back to the Commissioner for further examination and a fresh decision. The Tribunal instructed the Commissioner to consider additional facts and make a reasoned decision. The appeal was allowed in part, with the demand on advertisement expenses dismissed, while the 'management consultancy' services issue requires reassessment.
Minutes of the 23rd GST Council Meeting held on 10 November 2017 The 23rd GST Council Meeting, chaired by the Union Finance Minister, was held on November 10, 2017, in Guwahati. Key discussions included confirming the minutes of the previous meeting, analyzing GST revenue for August to October 2017, and ratifying notifications and circulars issued by the Central Government. The Council deliberated on modifications to anti-profiteering rules, GST rates on various goods and services, and issues related to the GST Implementation Committee's decisions. Recommendations from the Group of Ministers on the composition and tax structure for restaurants were also considered. The Council agreed on several measures to simplify GST compliance, including extending return filing deadlines and addressing IT challenges in GST implementation.
Pre Budget 2013 - ICAI (Indirect tax) The pre-budget 2013 recommendations by ICAI focus on various aspects of indirect taxation, particularly service tax, CENVAT credit rules, central excise duty, and customs duty. Key suggestions include refining definitions to reduce litigation, expanding exemptions for certain services, and aligning service tax laws with international practices. The recommendations also propose procedural simplifications, such as increasing the basic exemption limit for small service providers and streamlining the process for refunds and credits. Additionally, ICAI suggests enhancing the accountability of tax collectors, improving training for departmental personnel, and introducing measures to reduce litigation and enhance revenue collection.
2025 (3) TMI 347 - DELHI HIGH COURT The court determined that Section 3(7) of the Customs Tariff Act (CTA) is not an independent levy but a mechanism for collecting the integrated tax imposed under Section 5 of the Integrated Goods and Services Tax Act (IGST). Additionally, it held that a supply of service classified under the Central Goods and Services Tax Act (CGST) cannot be recharacterized as an import of goods for tax purposes. The court quashed Notification No. 36/2021 to the extent it imposed an additional duty beyond the IGST and set aside related orders, granting relief to the petitioners.
2024 (5) TMI 1209 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA The appeal by M/s. Subway Systems India Pvt. Ltd. was dismissed by the Appellate Authority due to non-compliance with the mandatory fee deposition requirement under GST law. The appellant failed to deposit the requisite fee of Rs. 20,000, submitting only Rs. 10,000, resulting in the appeal being deemed incomplete and not admitted.
FREQUENTLY ASKED QUESTIONS - GST The Goods and Services Tax (GST) is a destination-based tax on consumption of goods and services, levied at all stages from manufacture to final consumption, with tax credits available at previous stages. It subsumes various central and state taxes, including Central Excise Duty, Service Tax, and State VAT, among others. The GST Council recommends taxes to be subsumed and sets rates. GST is dual, with both the Centre and States levying it on a common tax base. Specific commodities like alcohol and certain petroleum products are excluded. The GST Network (GSTN) facilitates tax processes, while compliance and anti-profiteering measures ensure fair pricing. Special provisions exist for imports, exports, and e-commerce.
Minutes of the 22nd GST Council Meeting held on 6 October 2017 The 22nd GST Council Meeting, chaired by the Union Finance Minister, addressed various GST-related issues on October 6, 2017, in New Delhi. Key agenda items included confirming the minutes of the previous meeting, discussing GST implementation challenges, and reviewing revenue collections. The Council proposed increasing the turnover threshold for the Composition scheme to Rs. 1 crore and recommended quarterly return filing for small taxpayers. It also suggested suspending the reverse charge mechanism under Section 9(4) until March 31, 2018, and discussed the operationalization of the e-Way bill. The Council approved several tax rate adjustments and exemptions, including relief measures for exporters and small taxpayers.
2024 (12) TMI 409 - CESTAT NEW DELHI The tribunal ruled in favor of the appellant, setting aside the order-in-appeal and the service tax demand. It determined that advertising expenses were not includable in the taxable value of Franchise Services, the extended period of limitation was improperly invoked, and Rule 5 of the Service Tax (Determination of Value) Rules, 2006 was wrongly applied.
Minutes of the 31st GST Council Meeting held on 22nd December 2018 The 31st GST Council meeting on December 22, 2018, chaired by the Union Finance Minister, discussed various agenda items including confirmation of previous meeting minutes, ratification of notifications, and revenue reviews. Key decisions included extending deadlines for tax filings, discussions on revenue shortfalls, and proposals for rate reductions on specific goods and services. The Council agreed to constitute a Group of Ministers to analyze revenue issues and structural shortfalls. Proposals for a centralized Advance Ruling authority and composition schemes for small service providers were considered. The meeting concluded with plans to notify amendments and reconstitute committees.
Minutes of the 21st GST Council Meeting held on 09 September, 2017 The 21st GST Council Meeting, chaired by the Union Finance Minister, focused on various agenda items including confirmation of previous meeting minutes, GST implementation decisions, and nominations for the GST Network Board. Key discussions included extending the composition scheme deadline, exempting certain handicraft suppliers from registration, and adjusting tax rates on specific goods like tamarind, roasted gram, and idols. The Council also deliberated on the GST rate structure for handicrafts and compensation cess on motor vehicles. Additionally, they addressed IT challenges faced by GSTN, agreeing to extend return filing deadlines and form a Group of Ministers to oversee IT issues. The next meeting was scheduled for October 24, 2017.
2025 (1) TMI 516 - GUJARAT HIGH COURT The court determined that the assignment of leasehold rights by a lessee to a third party constitutes a transfer of immovable property rather than a supply of service. Consequently, such transactions are not subject to Goods and Services Tax (GST) under the Central/State Goods and Service Tax Act, 2017. The court quashed the show cause notices and orders imposing GST on these transactions, allowing the petitions and making the rule absolute, confirming that the assignment of leasehold rights is outside the scope of GST.
2023 (4) TMI 1012 - CESTAT NEW DELHI The Tribunal upheld the Commissioner's jurisdiction to issue the Show Cause Notice (SCN) to the appellant in Rajasthan, allowing recovery of irregularly availed CENVAT credit. It ruled in favor of the appellant regarding CENVAT credit on advertising services but upheld the denial of credit on Business Auxiliary Services, services of hotels and restaurants, and tour operator services. The Tribunal allowed CENVAT credit on Event Management services and Mandap Keeper Services, partially allowing the assessee's appeal and dismissing the Revenue's appeal.
2016 (11) TMI 545 - Supreme Court (LB) The SC held that taxes simpliciter do not infringe Part XIII of the Indian Constitution, and only discriminatory taxes are prohibited by Article 304(a). The compensatory tax theory lacks juristic basis and is rejected. Entry tax validity requires statute-specific examination under Articles 301 and 304. Clauses (a) and (b) of Article 304 are read disjunctively, and a levy violating Article 304(a) cannot be saved by Article 304(b) compliance. States can design fiscal legislation to ensure equal tax burdens on imported and locally produced goods. Discrimination under Article 304(a) refers to hostile protectionism, not mere differentiation.
2020 (11) TMI 104 - NATIONAL ANTI-PROFITEERING AUTHORITY The Respondent in the case was found guilty of not passing on the benefit of GST rate reduction on restaurant services. The profiteered amount was determined to be ?1,04,70,664/- after adjustments, and the Respondent was directed to deposit this amount along with interest in the Consumer Welfare Funds of the Central and State Governments. The Respondent was also instructed to reduce prices to pass on the benefit of the GST rate reduction within three months, with the threat of recovery proceedings if non-compliance occurred. No penalty was imposed due to the retrospective nature of the relevant provision.
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