• 2024 (1) TMI 84 - CESTAT NEW DELHI

  Recovery of service tax alongwith interest and penalty - hotel services - reimbursement expenses - period commencing from October, 2014 to June, 2017 - invocation of extended period of limitation - H... ...

• 2023 (12) TMI 517 - DELHI HIGH COURT

  Dishonour of Cheque - scope of section 138 of NI Act - vicarious liability on petitioner or not - whether the petitioner herein would come within the ambit of Section 138 of the Act and be impleaded a... ...

• 2023 (12) TMI 227 - BOMBAY HIGH COURT

  Accrual of income u/s 2(24) - Scope of Amendment to Section 2(24) by the insertion of sub-cause (xviii) - incentives given by the Government - eligible unit under the ultra mega project - scheme being... ...

• 2024 (1) TMI 843 - ITAT JAIPUR

  Addition u/s 69 - unexplained investment - investment not recorded in the books of accounts and taxed the same as Income u/s 115BBE - Burden to prove - HELD THAT:- When the applicability of provision... ...

• 2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA

  Profiteering - Respondent had not passed on the benefit of reduction in the GST rate - non-reduction of selling price commensurately - contravention of provisions of section 171 of CGST Act - HELD TH... ...

• 2023 (12) TMI 81 - CESTAT NEW DELHI

  Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls within the definition of servic... ...

• 2023 (12) TMI 31 - ITAT RAIPUR

  Addition on account of provision for constructions expenses - addition made by the AO by disallowing the provision made under the head construction expenses on account of renovation job work - HELD T... ...

• 2023 (11) TMI 1150 - ITAT MUMBAI

  Addition u/s 68 - Having Two PAN and using differnt names - Validity of claim of the Assessee that he is running Hotel Management Business - assessee has made huge cash deposits in the bank account wi... ...

• ITC reversal

  Restaurant business is required to charge GST@5% without any ITC i.e. availment of ITC is not allowed to restaurant business. And as per Circular No. 170/02/2022-GST , ITC is required to be claimed a... ...

• 2024 (5) TMI 1247 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA

  Maintainability of Advance Ruling application - want of deposition of requisite fee as mandated under the GST law - Classification of services - licensing services provided by the Appellant under the ... ...

• 2024 (5) TMI 1209 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA

  Non-Payment of Required Fee for Filing an Appeal - Appeal against the order of AAR - Classification of services - licensing services received by the applicant from SIBV, under the MLA and the TLA - Wh... ...

• 2023 (12) TMI 660 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA

  Exemption from CGST - recognized Unit Run Canteen - goods sold to authorized customers - similar exemption available under State GST also or not - eligibility to claim refund of CGST and SGST paid on ... ...

• 2023 (11) TMI 587 - ITAT AMRITSAR

  Unrecorded/unaccounted income - Validity of valuation report submitted by the DVO - Period of limitation - valuation difference of hotel building - difference in the cost estimated by the DVO and the ... ...

• 2023 (12) TMI 481 - CESTAT ALLAHABAD

  Non-payment of service tax - service tax registration not obtained - Commercial Training and Coaching Services - institute is acting as a learning centre for Punjab Technical University and as a resul... ...

• 2023 (11) TMI 1234 - MADRAS HIGH COURT

  Proceedings pending on the file of Additional Chief Metropolitan Magistrate for the offence punishable u/s 277 - under-reporting the sales and expenses - accused approached before Settlement Commissio... ...

• 2023 (11) TMI 724 - PUNJAB AND HARYANA HIGH COURT

  CENVAT Credit - input services - place of removal - Training and Coaching Service - IT(Software) Services - CHA and Cargo Handling Services for Export - Warehouse and Storage services - land Survey Se... ...

• No Service Tax on construction activities for Mega Sports Complex to be used for non-commercial purposes

  The CESTAT KOLKATA in M/S LAING-SIMPLEX JV VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, RANCHI - 2023 (10) TMI 431 - CESTAT KOLKATA held that the services provided during the ... ...

• 2023 (10) TMI 1388 - CESTAT MUMBAI - LB

  Non-payment of service tax on outbound tours - tour operator service - service provided within the taxable territory or not - services relating to outbound tours provided by the appellant would be cov... ...

• 2024 (1) TMI 46 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI

  CIRP - Jurisdiction of Adjudicating Authority - imposition of cost / fine and intent of Section 70 of IBC - Allegation that, appellants (suspended director) were not co-operating with the Liquidator -... ...

• 2023 (10) TMI 1416 - ITAT CHENNAI

  Denial of Exemption u/s 11 - appellant Trust is having composite object and not a Trust with the sole object of advancement of General Public utility - HELD THAT:- The objects and activities of the Tr... ...

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