Home Highlights March 2014 Year 2014 This

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1. Valuation - inclusion of value of spare parts sold while servicing a motor vehicle - if a sale had taken place and it had been subjected to VAT, no Service Tax could...

2. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

3. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

4. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

5. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

6. Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

7. Levy of service tax / VAT - Supply of Tangible Goods Service - supply of mobile gensets by the appellant - The CBEC vide Circular No. 198/08/2016-SERVICE TAX, Dated:...

8. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

9. Undisclosed incomes - investment in Purchase/sale of immovable property - The onus on the department to prove that investment was made by Assessees or sale consideration...

10. Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

11. Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West...

12. Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been...

13. Remission of deferred sales tax liability - deferred sales tax liability will not be chargeable to tax as business income of the assessee - AT

14. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

15. Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department...