• Minutes of the 49th Meeting of GST Council held on 18th February, 2023

  Draft Minutes of the 49 th Meeting of the GST Council held on 18 th February. 2023 The 49 th meeting of the GST Council was held on 18 February, 2023 under the Chairpersonship of the Hon ble U... ...

• 2020 (3) TMI 17 - CESTAT NEW DELHI

  Classification of service - Business Auxiliary Services or not - amount of subsidy received by the Appellant - demand of interest under section 75 of Finance Act for belated payment of service tax - e... ...

• Minutes of the 35th GST Council Meeting held on 21st June, 2019

  Minutes of 35 th GST Council Meeting held on 21 st June, 2019 The 35 th Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 21 st June, 2019 under the Cha... ...

• 2018 (4) TMI 1503 - CESTAT ALLAHABAD

  Liability of service tax - sale or service - sale of electricity - whether the appellants are liable to pay service tax on the sale of electricity by way of sub seller and also whether they are liable... ...

• Minutes of the 23rd GST Council Meeting held on 10 November 2017

  Minutes of 23 rd GST Council Meeting held on 10 November 2017 The twenty third Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 10 November, 2017 in Hotel... ...

• Rates for Goods & Services Tax

  On 03 rd day of November, 2016 GST council began it s two days discussion wherein, centre had proposed for four tier rate structure. The proposed rate structure by the centre was 6%, 12%, 18% and 26%... ...

• 2001 (1) TMI 959 - HOUSE OF LORDS

  LORD SLYNN OF HADLEY AND LORD JAUNCEY OF TULLICHETTLE AND LORD NOLAN AND LORD STEYN AND LORD HOFFMANN , JJ. Appeal from the Court of Appeal This was an appeal by the taxpayers, Card Protection Pla... ...

• 2023 (5) TMI 1154 - CESTAT CHENNAI

  Levy of Service tax - selling passenger cars and also provide free services to their customers during warranty period - cost of materials/spares reimbursed by M/s. TATA Motors - cost of spares and acc... ...

• 2022 (7) TMI 1441 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of Flat - benefit of reduction in the rate of tax or ITC on the supply of construction service by the Respondent No. 1 2, on implementation of GST w.e.f.01.07.2017 - such ben... ...

• 2020 (7) TMI 726 - GUJARAT HIGH COURT

  Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Validity of amended Rule 89(5) of the CGST Rule, 2017 - Circular no.... ...

• GST to a Common Man

  Whether a common man is concerned about GST? The answer is No. A 'common man' for the purpose of this article is 'a consumer'. Whether the supplier is concerned about GST? The answer i... ...

• 2019 (12) TMI 1159 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - purchase of flat - allegation that the Respondent had not passed on the benefit of input tax credit to him by way of commensurate reduction in price of the flat - contravention of Secti... ...

• 2018 (7) TMI 1378 - CESTAT NEW DELHI

  Refund of service tax paid - VAT and service tax paid on same transactions - rejection of refund on the ground of time bar - Held that:- There is no dispute about the fact that VAT and service tax are... ...

• 2015 (8) TMI 595 - CESTAT NEW DELHI

  Cenvat Credit - various input services - nexus with output - Refund claim of unutilized Cenvat credit - Rule 5 - Export of services - Held that:- service of renting Car parking space used for parking... ...

• 2015 (2) TMI 972 - CESTAT MUMBAI

  Valuation - inclusion of value of material - authorised service station for Maruti cars - Board's Circular no. 96/7/2007-ST dated 23/08/2007 - Held that:- Appellant are charging handling charges whene... ...

• SUPPLY OF TANGIBLE GOODS SERVICE

  Definition This service was brought into the service tax net vide Notification No. 18/2008-ST, dated 10.05.2008 with effect from 16.05.2008. Section 65 (105) (zzzzj) of the Act defines the ... ...

• 2014 (1) TMI 616 - CESTAT MUMBAI

  Demand of service tax - Imposition of penalties under Section 76, 77 and 78 - Service tax on the entire value of spare parts sold - Held that:- It would appear that even in a case of composite transac... ...

• 2014 (3) TMI 226 - CESTAT MUMBAI

  Penalties under Sections 76, 77 and 78 - Value of spare parts were not included in the consideration received for repair services and service tax liability had not been discharged on the value of such... ...

• 2023 (8) TMI 255 - KARNATAKA HIGH COURT

  Levy of VAT - ATM Management Services provided by the petitioner to various Banks across the State of Karnataka on which the petitioner has already paid Service Tax - Karnataka Value Added Tax Act, 20... ...

• 2020 (6) TMI 84 - MADRAS HIGH COURT

  Levy of VAT - Renting of space - Transfer of Right to use - transfer of right to use of the space to the mobile service providers as these companies were having access of the equipment, infrastructu... ...

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