• 2020 (6) TMI 57 - MADRAS HIGH COURT

  Levy of VAT - Renting of space - Transfer of Right to use - petitioner is a provider of Passive Infrastructure service for the Mobile Telecommunication Operators (MTO) - whether within the scope of VA... ...

• 2019 (2) TMI 1757 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of flat - allegation that Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of commensurate reduction in the price - contravention of Section 171... ...

• 2019 (8) TMI 427 - CESTAT CHANDIGARH

  Nature of activity - service or sale - supply of Tangible Goods services or not - effective possession and control - cum-tax benefit - providing work-wear solution to the various industrial customers ... ...

• 2018 (12) TMI 766 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Valuation - includibility - inclusion of amortized value of the tool received on FOC basis from the customer in assessable value - CBEC circular No. 47/21/2018-GST dated 08/06/2018 - Held that:- The g... ...

• 2018 (9) TMI 1721 - CESTAT CHENNAI

  Reverse Charge Mechanism - Supply of Tangible Goods Service or deemed sale - Department took the view that the foreign lessor has supplied tangible goods to appellants on lease; that lessor therefore ... ...

• 2017 (5) TMI 1392 - CESTAT ALLAHABAD

  Whether service tax is payable on the spare parts/consumables used in the service of motor vehicles by the appellant, who is an authorized service station of the manufacturer-Maruti Udyog Ltd.? - Held... ...

• 2015 (7) TMI 1214 - Allahabad high court

  Works contract - whether the works contract entered into between the revisionist Company and a customer is a sale contract or a works contract? - Held that - From a perusal of Rule 9, it will be seen ... ...

• 2015 (7) TMI 229 - ALLAHABAD HIGH COURT

  Classification of contract - Whether the works contract entered into between the revisionist Company and a customer is a sale contract or a works contract - Held that:- If the appellant, having a stro... ...

• 2015 (1) TMI 222 - ALLAHABAD HIGH COURT

  Requirement to furnish security and 20% of amount as pre-deposit – Decision relied upon overruled by subsequent decision of SC - Held that:- On merely establishing a prima facie case, interim order of... ...

• Liability of service tax

  One of my client is authorised dealer of MUL. Dealership sells Preowned Car ( Second Hand Cars ). Dealership purchases these cars from customers and sells it to other cutomers. In this process it also... ...

• 2005 (10) TMI 514 - HOUSE OF LORDS

  LORD STEYN AND LORD HUTTON AND LORD RODGER OF EARLSPERRY AND LORD WALKER OFGESTINGTHOPE AND LORD CARSWELL , JJ. APPEAL from the Court of Appeal This was an appeal by the Revenue and Customs Commis... ...

• 2017 (6) TMI 890 - CESTAT, BANGALORE

  CENVAT credit - various input services - denial on account of nexus - Held that: - all the services fall in the definition of input service as provided in Rule 2(l) - part of credit to the tune of ... ...

• Service TAx v/s VAT on Renting of Motor Cabs

  Introduction Renting/Hiring of Motor vehicles has mostly been an unorganized sector with mainly individual business houses dominating the sector by operating with limited vehicles (mostly owned) ... ...

• Vat charged On Repair job by Automobiles repair workshops in delhi

  The automobile repair workshops charge Vat on 80% of Total labor charges charged by them. having a plea that the total repair job consist of 80% Material cost 20% Labor cost, as well charge 13.1236%... ...

• 2022 (8) TMI 43 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of flat - allegation is that the benefit of GST not passed on by way of commensurate reduction in the price - contravention of section 171 of GST Act - HELD THAT:- As per the ... ...

• 2021 (8) TMI 1019 - AUTHORITY FOR ADVANCE RULING MAHARASHTRA

  Exemption from GST - rent-a-cab service - transportation of passengers excluding tourism, conducted tour, charter or hire of NON Air Conditioned Buses under a contract carriage with our customer - app... ...

• 2021 (10) TMI 118 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT

  Valuation - amount recovered as reimbursement (at actual) by the appellant from the customer, for the fuel procured on behalf of the customer is required to be included in the value of services provid... ...

• 2019 (10) TMI 1384 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Input Tax Credit (ITC) - expenses incurred towards promotional schemes of Shubh Labh Loyalty Program - expenses incurred towards promotional schemes goods given as brand reminders - Whether the prom... ...

• 2019 (9) TMI 1251 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - project Paramount Emotions situated in GH-05A, Sector 1, Greater Noida - benefit of Input tax credit not passed on - reduction in the price of flat - section 171 of CGST Act, 2017 - I... ...

• 2011 (5) TMI 888 - DELHI HIGH COURT

  Whether the Tribunal VAT is correct in observing that the appellant has become liable for action of penalty under section 86 (10)(b) of the DVAT Act, 2004 automatically if the claim of deductions unde... ...

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