• 2022 (6) TMI 947 - ITAT KOLKATA

  Disallowances of expenses - ad-hoc disallowance - HELD THAT:- We note that the assessee is LLP and is engaged in the construction business. A perusal of profit loss account shows that during the ... ...

• 2020 (11) TMI 137 - CESTAT NEW DELHI

  Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - demand for the period October 2008 to March 2014... ...

• 2019 (11) TMI 1466 - CESTAT MUMBAI

  CENVAT Credit - input services - event management services - convention services - courier charges - agency commission services - sponsorship service - nexus between the disputed services and the outp... ...

• 2018 (7) TMI 1213 - CESTAT ALLAHABAD

  Valuation - inclusion of value of spare parts raised by the party against the servicing of vehicles in assessable value - C.B.E. & C. Circular No.87/05/2006-Service Tax - Held that:- In view of the se... ...

• 2012 (9) TMI 301 - CESTAT, NEW DELHI

  Demand in respect of commission from the company providing computer reservation system - appellants contended that CRS is being used by them for their own conducting business and cannot be held to be ... ...

• 2024 (5) TMI 1339 - CESTAT CHENNAI

  Demand of service tax - Upfront charges collected towards Extended Warranty Scheme (EWS) as well as for the amounts collected for used car scheme - Classification of services under Works Contract Serv... ...

• 2016 (6) TMI 632 - ITAT MUMBAI

  Transfer pricing adjustment - DRP determining the arm's length price of the international transaction pertaining to management charges (Area Management Cost/Corporate Management Cost) at Nil - Held th... ...

• 2024 (4) TMI 66 - CESTAT MUMBAI

  Classification of service - Business Support Services (BSS) or not - services in relation to providing vehicles to associates, in course of its business activities - Business Auxiliary Services (BAS) ... ...

• Important task to be completed in October month's GST Return for F.Y.23-24 invoices

  As per section 34 of CGST Act, 2017 , any changes in the outward supply liability can be done in the return to be filed in the month of November. The return filed in November pertains to the period Oc... ...

• 2024 (11) TMI 406 - CESTAT BANGALORE

  Calculating the proportionate credit attributable to exempted services under Rule 6(3A)(c) of CCR, 2004 - whether total credit availed in a financial year would include credit on taxable services also... ...

• Principle of res ipsa loquitur

  Principle of res ipsa loquitur- The general purport of the words res ipsa loquitur is that the accident speaks for itself or tell's its own story. Salmond on the Law of Torts (15th Ed.) at p. 306 ... ...

• CBIC CLARIFICATIONS ON ‘GOODS’ AND ‘AS IS OR AS IS WHERE IS’ BASIS

  CBIC clarification GST rates and classification of goods - Circular No. 235/29/2024-GST dated 11.10.2024 Based on the recommendations of the GST Council in its 54th meeting held on 9th September 2024 ... ...

• 2024 (11) TMI 391 - Supreme Court (LB)

  Jurisdiction of DRI officers to issue show cause notices under Section 28 of the Customs Act, 1962 - Review Petitions in the Canon India [ 2021 (3) TMI 384 - SUPREME COURT] batch - whether the officer... ...

• 2024 (11) TMI 346 - CESTAT AHMEDABAD

  Service tax of unbilled amount - Service Tax on an amount considering the same as part of the gross value which was neither towards any provision of service nor the same was billed by the appellant an... ...

• GST applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered f.....

  The AAAR, Tamil Nadu in the case of IN RE: M/S. FAIVELEY TRANSPORT RAIL TECHNOLOGIES INDIA PRIVATE LIMITED - 2024 (7) TMI 1239 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU upheld the ruling pas... ...

• 2024 (11) TMI 330 - AUTHORITY FOR ADVANCE RULING, KARNATAKA

  E-commerce operator or not - nature of supply as conceptualized in Section 9 (5) of CGST Act, 2017 read with notification No. 17/2017 dated 28.06.2017 - liability of appellant to collect and pay GST o... ...

• 2024 (11) TMI 57 - CESTAT NEW DELHI

  Service tax leviable on the CRS incentive - dispute pertains to outbound tours and BAS - HELD THAT:- Issue whether service tax is leviable on the CRS incentive has been decided by Tribunal in the case... ...

• Classification of cylinder

  Whether cylinder manufactured is said to be part and accessories of car or will it fall under specific heading 7311 . I seek experts opinion on the same. - Reply By Sadanand Bulbule - The Reply = Dear... ...

• 2024 (11) TMI 11 - CESTAT NEW DELHI

  Service Tax on Works Contracts - Demand of service tax invoking extended period of limitation - appellant had rendered taxable service of construction of residential complexes chargeable to service ta... ...

• Certain Activity or Transaction whether it is Supply of Goods or Services- Para 2 Schedule II Read with Section 7(1A)

  Activity or Transaction - Schedule II whether it is Supply of Goods or Services Section 7(1A) , states that; Where certain activities or transactions constitute a supply in accordance with the provisi... ...

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