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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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2024 (1) TMI 521 - CESTAT AHMEDABAD
Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of li... ...
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2024 (2) TMI 72 - CESTAT ALLAHABAD
Levy of penalty - Bonafide Belief - Commissioner (Appeals) deleted the penalty - Determination of the nature of the goods manufactured at the site of construction - The dispute was that, whether they ... ...
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2024 (1) TMI 374 - BELAPUR DISTRICT & SESSIONS COURT
Seeking grant of bail - no chance of tampering with the evidences - HELD THAT:- The present accused is behind the bars since his arrest from 12/12/2023. It is also seen that, accused had given his of... ...
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What are the specified financial transactions in which quoting of PAN is mandatory?
Ans. As per rule 114B , following are the transactions in which quoting of PAN is mandatory by every person except the Central Government, the State Governments and the Consular Offices: 1. Sale... ...
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2024 (1) TMI 953 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND
Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - levy of GST on the amount recovered from the employees for the food... ...
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2023 (12) TMI 1006 - CESTAT NEW DELHI
Recovery of Service Tax - collection of service charge from the customers besides the price of the food - no show charges (amount forfeited advance as was received for providing accommodation service)... ...
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2023 (12) TMI 1164 - GAUHATI HIGH COURT
Validity of Reopening of assessment - Sanction for issue of notice u/s 151 - whether valid approval was granted in terms with Section 151? - What are the essential requirements for initiation of a re... ...
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2023 (12) TMI 909 - CESTAT CHENNAI
Levy of Service Tax - Restaurant Service - rendering Mandap Keeper Service, Cab Operator Service and Business Auxiliary Service - Department was of the view that the respondent was liable for registra... ...
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GST on Food Items and Restaurants
When the GST was first launched in July 2017, restaurants could fall into three different rate slabs. If the restaurant did not have air conditioning, the GST charged was 12%. For a restaurant with AC... ...
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2024 (2) TMI 1053 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
Classification of goods - original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further... ...
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2024 (1) TMI 137 - CESTAT AHMEDABAD
Classification of service - appellant had leased equipment called as Gas Genset to M/s. Gujarat Agrochem Ltd. during the material period along with legal right of possession and effective control - ... ...
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2023 (12) TMI 569 - CESTAT MUMBAI
Rejection of refund of Cenvat Credit - ineligible input services - General Insurance service - Security Insurance service - Restaurant facility service - HELD THAT:- It is settled position that denia... ...
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2024 (1) TMI 1180 - ITAT MUMBAI
Exemption u/s 11 - assessment of trust - accumulation of income as per section 11(2) of IT Act r.w.r.17 of the Income Tax Rules - Charitable activity u/s 2(15) - According to the assessee merely be... ...
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2023 (12) TMI 829 - CHHATTISGARH HIGH COURT
Constitutional validity of Section 16(4) of the CGST Act - Validity of time limit for ailing benefit of input tax credit (ITC) - Period of limitation - violative of Articles 14, 19(1)(g) 300A of the C... ...
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2023 (12) TMI 740 - DELHI HIGH COURT
Special audit of accounts u/s 142A for the purpose of assessment u/s 153A - Power (Jurisdiction) to grant Extension lies with AO or CIT - Extension given for submission of the audit report to Chartere... ...
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GST laws in respect of supply of restaurant service through e-commerce operators (ECO) u/s 9(5) of CGST Act.
Clarification regarding modalities of compliance to the GST laws in respect of supply of restaurant service through e-commerce operators (ECO) . [ Circular No. 167/23/2021-GST Dated 17 December 2... ...
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2023 (12) TMI 820 - APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT
Levy of GST - incentives received under Atma Nirbhar Gujarat Sahay Yojna dated 16.05.2020 declared by the Gujarat Government could be considered as subsidy or not - incentive received under said sch... ...
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2024 (1) TMI 84 - CESTAT NEW DELHI
Recovery of service tax alongwith interest and penalty - hotel services - reimbursement expenses - period commencing from October, 2014 to June, 2017 - invocation of extended period of limitation - H... ...
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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... ...
