Demand of advertisement tax post the enactment of the GST Act - ...

Case Laws GST

May 10, 2022

Demand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the enactment of the Goods and Service Tax Act (GST Act), the authority of the respondents to either levy or collect advertisement tax is ousted - Petition dismissed - HC

View Source

← Previous Next →

Demand of advertisement tax post the enactment of the GST Act - ...

Case Laws GST

May 10, 2022

You may also like:

Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

The receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the...

Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

Exemption from tax for supply of selling space for advertisement in print media qualifies as pure service under Entry 3 of Exemption Notification. Supply does not...

Payment of the Local Body Tax (LBT) - Post GST era - The contention that in view of the deletion of the provisions of the LBT by Maharashtra Act No. XLII of 2017, the...

Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various...

The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the...

Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of...

The Court held that the demand for levy/fee/royalty on advertisements made without legislative sanction is violative of Article 265 of the Constitution. The imposition...

The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from...

Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

Levy of service tax - various public amenities provided by the Municipal Corporation such as market space, bus stands, vehicle stands, slaughter houses etc. - After...

Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - demand of service tax with interest confirmed but...

Levy of interest & Penalty - If the petitioner-Corporation was of the view that the provisions of Section 206C of the Income Tax Act were not applicable to the...

Refund of service tax paid - Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the...

Quick Updates: