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2019 (8) TMI 1177 - ALLAHABAD HIGH COURT The court dismissed the appeals, affirming that the refund application was time-barred under Section 11-B of the Central Excise Act, 1944, and that the Service Tax was correctly levied on logistic charges. The court rejected the argument of double taxation, stating that both VAT and Service Tax could be applied based on their respective legal frameworks. The court emphasized that the appellant's challenge to the VAT imposition did not affect the validity of the Service Tax levy.
Minutes of the 29th GST Council Meeting held on 04th August 2018 The 29th GST Council Meeting, chaired by the Union Finance Minister, focused on addressing issues faced by the MSME sector under the GST regime. Key discussions included confirming the minutes of the previous meeting, addressing MSME concerns, and incentivizing digital payments. The Council decided to form a Group of Ministers (GoM) to examine MSME issues, with the Fitment, Law, and IT Committees tasked to report to the GoM. The Council also approved a pilot scheme for incentivizing digital payments via RuPay and BHIM, to be tested in select states. Additionally, the Council agreed to continue the current GST return filing system until March 2019 and withdrew a proposed amendment to Section 16(2) of the CGST Act, favoring MSMEs. The next meeting was scheduled for September 2018 in Goa.
2013 (1) TMI 736 - COMPETITION COMMISSION OF INDIA The Commission mandated DLF Ltd. to amend its buyer's agreement to eliminate abusive clauses, ensuring compliance with applicable laws and fairness in terms and conditions for apartment allottees. This decision aimed to safeguard buyer rights and prevent DLF Ltd. from abusing its dominant market position. The Commission required DLF to consult with buyers to finalize a fair agreement, ensuring equitable treatment in penalties and defining force majeure appropriately. These modifications were intended to protect the rights of apartment owners and ensure compliance with relevant legal standards.
2010 (4) TMI 972 - WEST BENGAL TAXATION TRIBUNAL The Tribunal held that payments for insurance premium, registration cost, and road tax collected by a motor vehicle dealer should not be included in the sale price of vehicles under the West Bengal Sales Tax Act. These charges were deemed part of a pre-sale agreement and not post-sale activities, with the dealer acting on behalf of the buyer. The Tribunal set aside the previous order and modified the assessment to exclude these sums from the sale price, stating they do not fall within the definition of sale price under the Act.
2001 (7) TMI 1253 - KARNATAKA HIGH COURT The court held that the petitioners were not considered "dealers" under the Karnataka Sales Tax Act, as they did not transfer possession or control of the equipment to customers. The charges collected for hiring audio/visual equipment were not subject to tax under section 5-C of the Act since the equipment always remained under the petitioners' control. The court clarified that for a transaction to be taxable under section 5-C, there must be a transfer of the right to use goods with delivery of possession and effective control to the customer. The court allowed the petitions, quashing the tax notices.
1964 (11) TMI 80 - GUJARAT HIGH COURT The court determined that the contract in question was a contract of work and not a composite contract involving both the sale of jari materials and the execution of embroidery work. The court emphasized that the intention of the parties and the nature of the contract are crucial factors in distinguishing between a sale and a service contract. The respondent was directed to bear the costs of the reference to the applicants.
2018 (7) TMI 1117 - CESTAT ALLAHABAD The Tribunal ruled in favor of the appellant, holding that the extended period of limitation was not applicable. The demand and penalty of ?9,86,597 were set aside, emphasizing that the denial of Cenvat Credit seemed to be based on a change of opinion rather than intentional evasion. Proper record-keeping and regular filing of returns were crucial to avoid unwarranted penalties.
2015 (11) TMI 448 - CESTAT MUMBAI The court held that the appellant was not entitled to clear goods under certain notifications without ensuring compliance with pre-clearance conditions. The appellant was found liable for the duty differentials due to their failure to ensure their customers' compliance. The court rejected the delayed production of certificates and emphasized timely compliance. The computation of countervailing duty was based on statutory provisions, distinguishing a previous case. Benefits under certain notifications were subject to re-examination. The court set aside demands for duty and redemption fine, remanding specific issues for further review by the Commissioner. Compliance with exemption conditions was underscored, with responsibilities highlighted for the appellant.
2014 (6) TMI 829 - GUJARAT HIGH COURT The court dismissed the petition challenging the Government Resolution providing a loan to Tata Motors Limited, ruling it legal and not constituting a VAT refund. Allegations of policy misuse were rejected, citing industry norms. The court emphasized the significant delay in filing the petition and highlighted the positive impact of the Nano project on industrialization and economic growth, ultimately finding the petition lacked merit and did not serve public interest.
2024 (12) TMI 1463 - SECURITIES APPELLATE TRIBUNAL , MUMBAI - LB The Tribunal dismissed the appeal, affirming the Forward Market Commission's (FMC) jurisdiction to conduct inquiries and issue directions. It held that payments to Arrow Total Solutions Private Limited (ATSPL) were fraudulent and constituted embezzlement. The issuance of shares to Neptune Overseas Ltd. (NOL) was deemed irregular, and the appointments of consultants by the National Multi Commodity Exchange (NMCE) were found invalid. The Tribunal confirmed the misappropriation of NMCE funds for personal expenses, rejecting the appellants' arguments on all counts. No costs were awarded.
2024 (8) TMI 206 - CESTAT NEW DELHI The Tribunal determined that the discounts and incentives received by the appellant were trade discounts, not consideration for services, and thus not subject to service tax. Furthermore, the Tribunal found the invocation of the extended period for issuing the show cause notice to be unjustified due to the absence of suppression or intent to evade tax. Consequently, the Tribunal set aside the findings of the original adjudicating authority and allowed the appeal.
2020 (1) TMI 96 - CESTAT NEW DELHI The Tribunal ruled that handling/logistic charges collected by the Appellant should be subject to VAT, not service tax, as they form part of the sale price. The decision emphasized the relevance of previous tribunal rulings, specifically citing Automative Manufacturers (P.) Ltd., and overturned the Commissioner (Appeals) order. The appeal was allowed, and service tax on handling/logistic charges was deemed inappropriate.
2019 (7) TMI 528 - ITAT DELHI The Tribunal allowed the appeal, deleting significant additions made by the AO for various alleged discrepancies such as illegal gratification, transfer pricing adjustments, seized invoices, per diem expenses, bogus purchases, professional fees, traveling expenses, related party transactions, and others. The Tribunal emphasized the importance of proper verification and evidence before making such additions, ultimately ruling in favor of the assessee on most grounds. Penalty proceedings were dismissed as premature.
25th MEETING OF GST COUNCIL – RECOMMENDATIONS IN CHANGE IN RATE OF TAX, AND EXEMPTION The 25th GST Council meeting in New Delhi, chaired by the Finance Minister, focused on tax exemptions, rate changes, and eligibility criteria. Key decisions included reducing GST rates for various goods, such as old motor vehicles, buses on bio-fuels, sugar confectionery, and LPG for domestic use. Certain goods saw increased rates, like cigarette filter rods. The Council also recommended exemptions for specific services, including legal services to government entities, transportation of goods abroad, and educational services. Changes in compensation cess and service tax rates were also discussed, affecting sectors like construction, transportation, and entertainment. These decisions await formalization through official notifications.
1992 (2) TMI 321 - PUNJAB AND HARYANA HIGH COURT The court upheld the constitutional validity of the sub-clause (iv) of section 2(j) and (1) of the Haryana General Sales Tax Act, 1973, which levies sales tax on the "transfer of the right to use any goods for any purpose." It clarified that for transactions to be taxable, delivery of possession and effective control of the goods to the transferee is essential. Specific cases involving tents, shuttering, gas cylinders, and buses were analyzed, with the court determining that certain transfers of the right to use were taxable. The court dismissed the writ petitions but allowed petitioners to file appeals against assessment orders within one month.
1985 (4) TMI 265 - KARNATAKA HIGH COURT The Full Bench concluded that the decision in Webbs Sales and Service (P.) Ltd. was impliedly overruled by the Supreme Court decisions in Dyer Meakin Breweries Ltd. and D.C. Johar & Sons (P.) Ltd. The court affirmed that the Division Bench decision in Webbs Sales and Service (P.) Ltd. allowing the deduction of freight and insurance charges from the taxable turnover had been overruled by the Supreme Court rulings, establishing that such charges are part of the sale price and not deductible.
1973 (7) TMI 81 - GUJARAT HIGH COURT The High Court found the Tribunal's decision to allow depreciation rates of 25% for trucks and 20% for cars in hire-purchase transactions unjustified, as it lacked proper evidence and relied mechanically on a Supreme Court example. However, the High Court upheld the inclusion of interest, finance service commission, and late payment charges in the sale price, aligning with Supreme Court precedent. The case concluded with no cost orders.
Minutes of the 54th Meeting of the GST Council held on 09th September, 2024 The 54th GST Council meeting, chaired by the Union Finance Minister, addressed multiple agenda items, including confirmation of previous meeting minutes, ratification of government notifications, and recommendations from the Law and Fitment Committees. Key discussions included amendments to CGST Rules, clarifications on tax credits, and GST rates for various goods and services. The Council also reviewed the performance of GST-related bodies and discussed the integration of digital payment options. A pilot project for B2C e-invoicing was approved, and the Council agreed to form a GoM to examine the future of Compensation Cess. Issues related to IGST settlement and the GST Appellate Tribunal were also deliberated.
2020 (11) TMI 718 - AUTHORITY FOR ADVANCE RULING, KARNATAKA The Authority ruled that amounts received for the sale of the applicant's share of flats are not subject to GST if the entire consideration was received post-Occupancy Certificate issuance. This decision aligns with Schedule III of the CGST Act 2017 and Clause 5(b) of Schedule-II, exempting such activities from GST.
2019 (6) TMI 1428 - ITAT AHMEDABAD The Revenue's appeals regarding the deletion of disallowance on account of Long Term Capital Gain (LTCG) and Short Term Capital Gain (STCG) were dismissed as the conversion of the firm into a Private Limited Company did not constitute a "transfer." The Tribunal upheld the CIT(A)'s decision on various disallowances, including under Section 14A and Section 40A(2), partially allowing the assessee's appeal on certain issues such as ad hoc disallowance of expenses and disallowance of commission expenses. The overall outcome favored the assessee with partial allowances and dismissals of Revenue's appeals.
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