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UK HMRC - Notice 744A Passenger Transport The UK HMRC's Notice 744A, updated from its 2002 version, outlines the VAT rules for passenger transport services in the UK. It explains the zero-rating conditions for domestic passenger transport and the VAT liability for services within and outside the UK. Passenger transport includes vehicles with drivers for carrying passengers, but not vehicle hire without drivers. Zero-rating applies to transport services with certain conditions, such as carrying at least 10 passengers or being part of scheduled flights. The notice also details VAT treatment for ancillary services, transport for disabled passengers, and specific cases like cruises and Post Office services.
2014 (5) TMI 265 - Supreme Court (LB) The SC held that the manufacture, supply, and installation of lifts constitute a "works contract," overruling its previous decision in Kone Elevators. The Court determined that such contracts involve a composite nature of supply and installation, aligning with the constitutional definition under Article 366(29A)(b). Consequently, show-cause notices and assessment orders based on the earlier decision were quashed, and pending assessments were directed to align with this ruling. Justice Kalifulla dissented, arguing the contract should be treated as a sale, emphasizing the primary intent was the sale of the lift, with installation being incidental.
2003 (12) TMI 616 - HOUSE OF LORDS The House of Lords dismissed the appeal, affirming that the part-exchange price, not the "true value," should determine VAT liability. Emphasizing the importance of the agreed price in documentation, the ruling clarified fiscal neutrality does not mandate identical treatment for economically similar transactions. This decision offers guidance on quantifying non-monetary consideration and applying subjective value in VAT matters. The respondent was awarded costs.
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017 The 14th GST Council Meeting, chaired by the Union Finance Minister, was held on 18-19 May 2017 in Srinagar. Key agenda items included confirming the minutes from the previous meeting, discussing interest rates for delayed tax payments and refunds, finalizing tax rates for collection at source, and approving amendments to draft GST rules. The Council also approved the fitment of goods and services into various tax rate slabs, with specific discussions on items like suji, dalia, and low-priced biscuits. Additionally, the Council addressed the constitution of project management teams and committees for GST rollout and discussed service tax exemptions and rates. The next meeting was scheduled for 3 June 2017 in New Delhi.
2013 (7) TMI 99 - CESTAT MUMBAI The Appellate Tribunal CESTAT Mumbai ruled in a case involving waiver of pre-deposit of service tax, interest, and penalties totaling Rs. 3,15,81,666 for dealers of motor vehicles. The Tribunal found that the applicants were not acting as commission agents but as registered dealers, leading to the demand of Rs. 2,02,82,946 being unsustainable. Additionally, the Tribunal determined that the applicants were not providing customer care service on behalf of the manufacturer or promoting the business of state transport authorities. The Tribunal directed the applicants to deposit Rs. 10 lakhs within eight weeks, with the remaining amount being waived based on the specific circumstances of the case.
2017 (2) TMI 814 - DELHI HIGH COURT The court ruled in favor of the petitioner, a contractor, in a case challenging the taxability of consumable chemicals/solvents used in cleaning services. It held that the chemicals/solvents did not constitute a transfer of property in goods, thus not subject to tax under the Delhi Value Added Tax Act. The court set aside the Commissioner's order and directed the issuance of a certificate for NIL deduction of Tax Deducted at Source.
2024 (10) TMI 901 - CESTAT AHMEDABAD The Tribunal concluded that the appellant, a dealership of TML, was not liable to pay service tax on trade discounts and incentives received, as these were part of the sale transaction and not consideration for any service. The invocation of the extended period of limitation was also deemed unjustified due to the absence of suppression or fraudulent intent. The appeal was allowed, and the impugned order was set aside.
2020 (5) TMI 638 - CESTAT BANGALORE The Tribunal ruled in favor of the appellants, holding that the profit earned on the sale/purchase of used cars and the incentives received from M/s. Maruti Suzuki India Ltd. were not subject to service tax. The Tribunal emphasized that the transactions did not involve any service element and were exempt under relevant legal provisions. The High Court of Kerala affirmed the Tribunal's decision, highlighting that the sale of goods was complete upon delivery and payment, independent of registration. The appeals were allowed in favor of the appellants with consequential relief, if any, as per law.
2023 (8) TMI 409 - CESTAT CHENNAI The Tribunal ruled in favor of the appellant, finding that the issues related to the taxability of composite contracts for repair and maintenance of motor vehicles pre-July 2012 were no longer applicable due to changes in tax laws post-July 2012. As a result, the impugned order was overturned, and the appellant's appeal was granted. The appellant was entitled to any necessary relief in accordance with the law.
2020 (10) TMI 778 - MADRAS HIGH COURT The court held that online booking charges imposed by a cinema hall owner are not part of the taxable receipt under the Tamil Nadu Entertainment Tax Act, 1939. The charges are not mandatory for all customers and are considered an additional service, similar to optional charges for additional services in a previous case. The court emphasized that the payment for admission must be a mandatory condition for attending the entertainment, which the online booking charges are not. Consequently, the reassessment orders were quashed, and the appeals by the assessee were allowed.
Handling and Logistic Charges for Car Delivery Not Subject to Service Tax u/s 66 of Finance Act. Service or not - liability of service tax or VAT - handling/ logistic charges recovered from the customers for providing service of safe handling and cleaning of cars till the delivery to the customers - any consideration received for supply of goods would not be covered within the scope of section 66 of the Finance Act.
Impact of GST on Automobile Dealers Industry The implementation of the Goods and Services Tax (GST) in India is expected to significantly impact the automobile dealers industry. Previously, dealers faced high tax rates and complex litigation issues related to VAT and service tax. Under GST, taxes on vehicles are anticipated to be around 18%, with luxury cars taxed up to 28% plus cesses. This shift allows dealers to claim full input tax credits, reducing procurement costs and potentially lowering vehicle sale prices. However, GST introduces challenges such as increased compliance requirements, impact on working capital, and the need for procedural adjustments in registration, returns, and IT infrastructure. Dealers must adapt their business practices to optimize benefits and minimize negative impacts.
2015 (6) TMI 271 - CESTAT MUMBAI The Tribunal dismissed the appellant's appeal and upheld the disallowance of Cenvat Credit for input services used in trading activities, citing trading as outside the purview of Service Tax law. The Tribunal also upheld the invocation of the extended period of limitation due to the appellant's suppression of facts and imposed a penalty equivalent to the amount of Cenvat Credit demanded, rejecting the Commissioner (Appeals) reduction of the penalty.
2019 (3) TMI 277 - ITAT DELHI The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal. The Tribunal upheld the CIT(A)'s decisions on non-deduction of TDS on aircraft maintenance charges, catering services, vehicle maintenance, expenses on repair/replacement of aircraft parts, purchase of inverter battery, prior period and prepaid expenses, interest on unsecured loan, and expenses on gear lock and seat covers. The issue of renovation expenses was sent back to the AO for further examination. The disallowance of bonus paid to directors was confirmed as a tax avoidance device.
Minutes of the 4th GST Council Meeting held on 3-4 November 2016 The 4th GST Council meeting, chaired by the Union Finance Minister, discussed several key issues, including the confirmation of minutes from the previous meeting and the development of the GST portal. The Council focused on finalizing GST tax rates, proposing a multi-tier structure with rates of 5%, 12%, 18%, and 28%, and a cess for luxury and sin goods to fund state compensation. The meeting also addressed cross-empowerment for a single interface under GST, with discussions on the division of taxpayer administration between central and state governments. The Council deferred a decision on this matter, planning further discussions. The next meeting was scheduled for 24-25 November 2016.
2014 (4) TMI 12 - CESTAT MUMBAI The Tribunal held that trading activity is not an exempted service and cannot be considered as such. The amendments to the Cenvat Credit Rules post-1.4.2011 do not apply retrospectively. The method for apportioning credit of input services should be based on the turnover of manufactured and traded goods. The Tribunal upheld the extended period of limitation and penalties due to non-disclosure of input services used in trading activities. The appeals E/370/11-Mum and E/385/11-Mum were dismissed, while the appeal E/456/11-Mum by the Revenue was allowed. Appeal E/1019/12-Mum was remanded for re-computation of liabilities.
2023 (10) TMI 1012 - ITAT CHENNAI The Tribunal partly allowed the appeal for statistical purposes. It directed the AO to restrict disallowance under section 14A to the extent of exempt income, delete disallowances on capital subsidy and excess depreciation on UPS, printers, and scanners, and verify claims related to foreign exchange loss and TDS. The Tribunal upheld disallowances under section 43B and taxability of incentives under the Focus Market Scheme. It set aside issues regarding VAT incentives, brand development services, and TP adjustments for further verification. The Tribunal dismissed the ground on education cess as withdrawn and instructed re-examination of interest under section 234C and operating margins.
2017 (4) TMI 1193 - ITAT CHENNAI The Tribunal ruled in favor of the assessee on various tax issues including transfer pricing adjustments, tax withholding obligations on interest payments to Mauritian entities, treatment of export incentives, unrealized foreign exchange loss, additional depreciation on assets, and provision for warranty. The Tribunal emphasized adherence to accounting standards and legal principles, allowing some appeals and remitting specific issues for further assessment by the Assessing Officer.
Fixed Establishment – Conundrum of People, Place & Things The article discusses the concept of a fixed establishment under the Goods and Services Tax (GST) framework. A fixed establishment is defined as a place with sufficient permanence and adequate human and technical resources to supply or receive services. Key factors include having a suitable structure and constant resource access, creating stability for making supplies. The article uses ABC Ltd. as an example to illustrate how hiring local resources for service provision can constitute a fixed establishment. It clarifies that executing a single contract does not qualify as a fixed establishment, emphasizing the need for ongoing operations and resource availability.
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.
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