• 2024 (5) TMI 71 - CESTAT HYDERABAD

  Short payment of service tax - rental income received from educational institution during 2014-15 - non-submission of material proof like invoices, bills etc. - assessee could not give details of exem... ...

• 2024 (4) TMI 905 - CESTAT NEW DELHI

  Invocation of Extended period of Limitation - Suppression of facts or not - Classification of services - real time courses provided by the Appellant - Online information and data base access and/or re... ...

• 2024 (4) TMI 397 - CESTAT HYDERABAD

  CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed ... ...

• Principles of natural justice - decision was not taken by same members of AAR who have heard the case -...

  Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - principle of mutuality - services such as short-ter... ...

• 2024 (4) TMI 763 - KERALA HIGH COURT

  Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - classifiable under Chapter Heading 1905 or same are to be covered under Chapter Heading 2106- exemption fr... ...

• 2024 (4) TMI 198 - DELHI HIGH COURT

  Stay of demand - direction to depositing 40% of the outstanding demand - pre-condition for the consideration of application for stay - HELD THAT:- PCIT, rather than examining the challenge raised by t... ...

• 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... ...

• 2024 (3) TMI 1084 - BELAPUR DISTRICT & SESSIONS COURT

  Seeking grant of Bail u/s 437 - tax evasion - Offence specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection (1) of 132 of Central Goods and Service Tax 2017 ( the act ) - HEL... ...

• GST composition scheme

  GST Composition Scheme For taxpayers, the Goods and Services Tax (GST) Composition Scheme is an easy-to-understand program. Small taxpayers have the option to pay GST at a fixed rate of turnover and d... ...

• TAXABILITY OF MINI-BAR SALES IN HOTEL ROOMS

  As per Para 6(b) of Schedule II of CGST Act, 2017 , supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or an... ...

• Classification of supply - supply of service or not - activity of supply of food by the Applicant -...

  Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service? - The AAR ruled that the propo... ...

• 2024 (2) TMI 1344 - ALLAHABAD HIGH COURT

  Notice of reassessment proceedings issued on a wrong E-mail ID - primary and secondary email ID - there exists two email ID of the petitioner-Company - what is the registered e-mail address of the p... ...

• 2024 (4) TMI 102 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - services such as short-term accommodation, restaura... ...

• 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... ...

• Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim...

  Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service availing a 5% GST rate without I... ...

• 2024 (3) TMI 283 - CESTAT NEW DELHI

  Levy of service tax - Catering services - declared service or not - supply of meals and other food items by the respondent to the airlines - SCN dated 15.02.2017 for the period is from 01.07.2012 to M... ...

• 2024 (2) TMI 847 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Entitlement to claim input tax credit - expenses incurred for the general expenses of the Company which are meant for the purpose of business - entitlement to enjoy the benefit of the input tax credit... ...

• 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... ...

• 2024 (1) TMI 1247 - ORISSA HIGH COURT

  Violation of principles of natural justice - gross violation of the established position of law - whether the ruling of the AAAR rendered in the appeal by utilising the report containing adverse mater... ...

• 2024 (1) TMI 1255 - BOMBAY HIGH COURT

  Direction to respondent to decide the stay application which was moved along with Appeal preferred under Section 137 of Maharashtra Prohibition Act, 1949 - cancellation of FL-III licence in exercise o... ...

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