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Service or not - liability of service tax or VAT - handling/ logistic charges recovered from the...
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 customer... ...
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2020 (1) TMI 96 - CESTAT NEW DELHI
Nature of transaction - 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 ... ...
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2019 (8) TMI 1177 - ALLAHABAD HIGH COURT
Refund of service tax - logistic charges - period 2009-10 to 2010-11 - time limitation - Section 11B of the Act, 1944 - HELD THAT:- The controversy with regard to the issue as to whether a transaction... ...
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Service Tax & VAT on Under Construction Property
Dear All Experts, Please suggest on Service Tax VAT liability on under construction flat on group housing At present, builder is charging VAT on below components POWER BACKUP AMOUNT CLUB... ...
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2020 (1) TMI 942 - CESTAT CHANDIGARH
Classification of goods - fabrication of armoured vehicles - classification of services - activity of bullet proofing - Business Auxiliary Service or under works contract service? - demand of service ... ...
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2019 (3) TMI 277 - ITAT DELHI
Non deduction of u/s 195 - Disallowance of Aircraft Maintenance Charges - income accrued in India - payment for the fitness tour replacement of parts are made within India the assessee - supply part o... ...
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Minutes of the 29th GST Council Meeting held on 04th August 2018
Minutes of the 29 th GST Council Meeting held on 04th August 2018 The twenty-ninth Meeting of the GST Council (hereinafter referred to as ' the Council') was held on 4 th August 2018 at ... ...
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2018 (6) TMI 1830 - MAHARASHTRA APPELLATE TRIBUNAL
Valuation - registration Charges, insurance Charges, handling charges received and paid on behalf of the customer of a motor vehicle, form part of the sale price, of such motor vehicle or not - Incent... ...
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M Sabin Mathew TO 1 recipient Service tax on buying an under construction flat in bangalore
Sir, I am planning to purchase an under construction Flat in Bangalore. I got the draft copy of the sales agreement (Dual agreement). As per the agreement base price (price / sqft * super built up) i... ...
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1999 (3) TMI 623 - HOUSE OF LORDS
LORD SLYNN OF HADLEY AND LORD LLOYD OF BERWICK AND LORD HOPE OF CRAIGHEAD AND LORD CLYDE AND LORD HUTTON , JJ. Appeal from the Court of Appeal. This was an appeal by leave of the House of Lords (L... ...
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2022 (3) TMI 1588 - CESTAT MUMBAI
Levy of service tax - deemed sale or rent a cab scheme operator service - operating lease entered by the appellant with their client in respect of the motor vehicles provided by them in terms of MLA -... ...
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2019 (6) TMI 1428 - ITAT AHMEDABAD
Long Term Capital Gain Short Term Capital Gain - Revaluation of assets to be treated as transfer within the meaning of section 2(47) - conversion of firm into company - HELD THAT:- Only event too... ...
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2017 (2) TMI 814 - DELHI HIGH COURT
Works contract - Chemicals/Solvents used in cleaning activity - exigibility to tax - whether the consumable chemicals/solvents used in the process of cleaning amounts to transfer of property in the go... ...
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BASIC CONCEPTS OF GST (PART-5)
Disadvantages / Possible Distortions of Implementation of GST Proposed GST is not a national unitary / centralized tax but a tax to be levied by both, states and the union simultaneously. In GS... ...
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RENT-A-CAB Service Tax
For Example, Mr Robert opens M/s Robert Rent a Cab service store to be owned by him individually. He takes the Car/Bolero/Bus/Tata from Mr X,Y,Z,P,Q,R individuals motor owner by giving hiring Fees to ... ...
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2013 (7) TMI 99 - CESTAT MUMBAI
Waiver of pre deposit –demand of service tax by registered dealers - The applicant is a registered dealer selling cars on payment of appropriate VAT – Held that:- Applicants are purchasing and selling... ...
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2011 (12) TMI 372 - CESTAT, NEW DELHI
Inclusion of consumables used in course of servicing of cars and the parts used for replacement to the assessable value of the "Authorized Servicing Station" service for charging service tax - Disallo... ...
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2018 (4) TMI 1377 - THE NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - Reduction on rate of tax post GST - Honda Car having Model No. WR-V 1.2 VX MT (i-VTEC) - whether the rate of tax on the car had been reduced post-GST and if so, whether there was substa... ...
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2024 (10) TMI 901 - CESTAT AHMEDABAD
Levy of service tax - income recorded under the head trade discounts and incentives which is alleged to have been received as consideration for promoting or marketing vehicles of respective Tata Motor... ...
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2016 (1) TMI 888 - CESTAT ALLAHABAD
Supply of tangible goods - revenue was of the view that allowing use of such capital assets amounts to providing of services, namely, "supply of tangible goods" service. - Held that:- It is not dispu... ...