Levy of octroi by municipalities - Invocation of Finance Act, ...

Service Tax

July 25, 2020

Levy of octroi by municipalities - Invocation of Finance Act, 1994 against the amount retained by the appellant - the collection of octroi by the appellant is in pursuance of discharge of sovereign privilege - The adjudicating authority has erred in ignoring that the circumstances in which municipalities may have been perceived as industry had long since ceased to exist. - Not liable to service tax - AT

View Source

← Previous Next →

Levy of octroi by municipalities - Invocation of Finance Act, ...

Service Tax

July 25, 2020

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...

Invocation of section 40A(3) - Octroi was paid to the Ahmedabad Municipal Corporation – Cash payment - payment does not come within the provisions of section 40A(3) read...

Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by...

Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b) contemplates calculating distance of the land in question from...

Taxability of Sodexo Meal Vouchers - goods or not - consumability within the municipal limit is relevant or not - the said vouchers will fall in the category of printed...

Collection and recovery of equalisation levy - Clause 163 of the Bill provides for collection and recovery of equalisation levy by a person, being a resident and...

Jurisdiction - Power of the HC to direct the Central Bureau of Investigation (CBI) to carry on investigation in the municipality recruitment scam - In the present case,...

Levy of GST - Valuation - amount paid to the owner of the car and amount incurred for the refurbishment of the said car - the amount paid to the owner of the car and...

Validity of second SCN - invocation of Extended period of Limitation - it is found that the amount of interest under Section 28 AA demanded in the earlier show cause...

Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - the appellant is selling the commercial built-up space to the private...

Levy of service tax on municipalities - Renting of immovable property service - the Petitioner Municipalities can be held liable to pay service tax only for service...

Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it...

Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...

Levy of GST above the tender amount - whether the tender amount is inclusive of GST / Taxes or is only a Basic Amount - it is evidently clear that there was no auto...

Dishonor of Cheque - the effect of section 18 NI Act is that in case of amount is stated differently in words and figures, the amount stated in figures would be...

Quick Updates: