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2024 (3) TMI 1271 - MADRAS HIGH COURT
Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - specific tariff entry is applicable to hostels under the Tariff Notification, in the event of requireme... ...
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2024 (2) TMI 1102 - MADRAS HIGH COURT
Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - util... ...
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2024 (2) TMI 558 - PUNJAB AND HARYANA HIGH COURT
Seeking grant of anticipatory bail - allegation against the petitioner is that he in connivance with co-accused namely Arshdeep Singh and Ravinder Kumar, who were allegedly the thugs, he introduced th... ...
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2024 (1) TMI 1248 - DELHI HIGH COURT
Profiteering - Constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 - l... ...
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2024 (1) TMI 878 - BOMBAY HIGH COURT
Post GST era: Unconstitutional validity of Goa Cess Act - violation of Articles 301, 303, and 304 of the Constitution of India - violation of petitioner s rights under Article 14 of the Constitution o... ...
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2023 (12) TMI 227 - BOMBAY HIGH COURT
Accrual of income u/s 2(24) - Scope of Amendment to Section 2(24) by the insertion of sub-cause (xviii) - incentives given by the Government - eligible unit under the ultra mega project - scheme bei... ...
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2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA
Profiteering - Respondent had not passed on the benefit of reduction in the GST rate - non-reduction of selling price commensurately - contravention of provisions of section 171 of CGST Act - HELD TH... ...
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2023 (12) TMI 31 - ITAT RAIPUR
Addition on account of provision for constructions expenses - addition made by the AO by disallowing the provision made under the head construction expenses on account of renovation job work - HELD T... ...
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2023 (10) TMI 1388 - CESTAT MUMBAI - LB
Non-payment of service tax on outbound tours - tour operator service - service provided within the taxable territory or not - services relating to outbound tours provided by the appellant would be cov... ...
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2023 (10) TMI 501 - CESTAT MUMBAI
Levy of service tax - outdoor catering service - appellant entered into the agreements with Indian Institute of Technology (IIT), Kanpur for providing the mess services - extended period of limitation... ...
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2023 (10) TMI 800 - Supreme Court
Levy of Advertisement Tax - sign boards displaying the name and products of the business establishment - violation of Article 19(1)(a) and 19(1)(g) of the Constitution of India - HELD THAT:- A perusa... ...
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2023 (10) TMI 467 - DELHI HIGH COURT
Nature of expenses - repair and maintenance and payment to GEL - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of Hotel - ... ...
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2023 (9) TMI 134 - CESTAT AHMEDABAD
Levy of service tax - franchisee service - exclusivity charges for granting rights of distribution and sale of its products - HELD THAT:- From the explanation provided by the Circular No. B-1/6/2005-... ...
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2023 (8) TMI 1198 - BOMBAY HIGH COURT
Deemed dividend - Apportionment of income between spouses governed by Portuguese Civil Code - Addition of income from transaction amongst companies under which assessees hold shares were deemed divide... ...
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2023 (8) TMI 925 - Supreme Court
Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - whether, or not interest earned by t... ...
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2023 (11) TMI 632 - ITAT CHANDIGARH
Disallowance u/s 14A r.w.r.8D - HELD THAT:- As disallowance under section 14A cannot exceed exempt income earned by the assessee during the year. Ground of appeal so taken by the Revenue is dismissed... ...
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2023 (7) TMI 1248 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, DELHI
Classification of goods proposed to be imported - proposed import of 'Self-ordering Kiosk', in disassembled form where its display unit, connection box and stand would be imported, simultaneou... ...
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2023 (8) TMI 216 - ITAT CHANDIGARH
Exemption u/s 11 - Assessment of trust - Plastic Waste Management [Preservation of the environment as a Charitable Purpose or not?] - Rejecting the Assessee s application in Form No. 10A filed el... ...
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Recommendations of 50th meeting of GST Council
GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value GST Council recommends notification of GST Appellate Tribunal by the Centre w... ...
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HOTEL & RESTURANT SERVICE
A Person is going to hotel with resturant and room services. some quries form the service provider that. If he opt regular basis option. 1- what will be GST tax rate will be apply on the service of r... ...
