Home Highlights January 2013 Year 2013 This

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1. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

2. The assessee developed a Mechanised Coal Handling System as per an agreement with KSPL, a Special Purpose Company of ISPL, which had an agreement with the Government of...

3. The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

4. Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

5. Invocation of extended period of limitation - non-payment of service tax - take-away of food - take-away food items over the counter and not serving on the tables - when...

6. Extension of time limitation - provisional order of attachment of immovable properties - whether the Enforcement Directorate (ED) can seek refuge under the orders passed...

7. Non-imposition of anti-dumping duty - intention of the govt. by keeping itself silent for a long period of time - it has to be presumed that the Central Government has...

8. Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing...

9. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

10. In this case, the Advance Ruling Authority (AAR) addressed the issue of whether Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam (UK Peyjal Nigam) qualifies as a...

11. Demand of service tax - Mere payment of VAT does not take away the activity from the net of the taxing entry under Finance Act, 1994 - stay granted partly - AT

12. Charitable activity - An elocution contest appears to be the only activity sponsored by the trust over the years, which again does not imply undertaking any activity per se - AT

13. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

14. Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought...

15. State Government or not - Jaipur Development Authority - it is found from records that JDA is constituted by State Government under Jaipur Development Authority Act 1982...