Home Highlights July 2014 Year 2014 This

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1. The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

2. 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...

3. Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without...

4. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

5. Sale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee itself, prove that it had sold the goods to the consumers as,...

6. Levy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - The question regarding levy of sales act on the goods which...

7. BAS - sale of forms of Tamil Nadu Open University - appellant has purchased and sold the forms at the actual price. There are no ingredients attracting the levy of...

8. This notification specifies that Form 3CEDA (Application for rollback of an Advance Pricing Agreement) and Form 3C-O (Application form for approval under sub-section (1)...

9. Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT

10. 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...

11. Tax collected at source (TCS) u/s 206C on sale of scrap - Revenue treated assessee as "defaulter" for non-collection of TCS u/s 206C. Held: Sale categorized into three...

12. Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even...

13. Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

14. Vat tax on sale of forms - whether a University is 'dealer' - the main activity is “non-business“ and activity of buying and selling which forms part of an integral...

15. Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - multilevel marketing scheme (MLM) - service tax demand in respect of...