Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

The petitioners challenged the show cause notices (SCNs) issued ...


Municipal Corp challenges tax notices, claiming services exempt/nil-rated under GST laws.

Case Laws     GST

November 13, 2024

The petitioners challenged the show cause notices (SCNs) issued by the respondent under the CGST Act, IGST Act, and MGST Act, contending that the services rendered by the Municipal Corporation of Greater Mumbai (MCGM) are exempted or subject to a nil tax rate under the relevant exemption notifications. The key issues are: 1) The jurisdiction of the SCNs, as the petitioners claim the services are exempt or nil-rated. 2) The factual element regarding each demand must be examined against the backdrop of the exemption or nil rate notifications. 3) The adjudicating authority must determine whether the taxed activities relate to functions entrusted to MCGM under Article 243W of the Constitution. The High Court held that the petitions cannot bypass the statutory alternate remedies, as the issue of exemption applicability is debatable and requires factual examination. Splitting or quashing the SCNs is not permissible where arguable issues exist on both sides. The contention of the SCNs being wholly without jurisdiction cannot be accepted, and the petitions were dismissed.

View Source

 


 

You may also like:

  1. Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN...

  2. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

  3. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  4. This circular clarifies various GST-related issues based on recommendations of the 54th GST Council meeting. Key points are: GST at 18% applicable on affiliation...

  5. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

  6. Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate

  7. GST Rates - HSN Code - Tamarind kernel falls under heading 1207 and attracts Nil GST.

  8. GST Rates - HSN Code - Maize [of seed quality] fall under heading 1005 and attract Nil GST.

  9. GST Rates - HSN Code - Plastic bangles falling under heading 3926 are exempt from GST.

  10. 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...

  11. The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

  12. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

  13. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

  14. The High Court dismissed the challenge to the Circular No.150/6/2021 GST dated 17.06.2021, which clarified that annuity payments for construction services are taxable...

  15. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

 

Quick Updates:Latest Updates