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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 109 - KERALA HIGH COURT
Liability of interest for the delay in remitting the turnover tax - Rate of interest was not prescribed during the relevant period - HELD THAT:- Under the notification dated 26.03.2022 in Ext. P2, th... ...
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2023 (12) TMI 81 - CESTAT NEW DELHI
Levy of service tax - supply of food and beverages at their counters provided in the cinema halls - whether the supply of food and beverage in the cinema complex falls within the definition of servic... ...
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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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ITC reversal
Restaurant business is required to charge GST@5% without any ITC i.e. availment of ITC is not allowed to restaurant business. And as per Circular No. 170/02/2022-GST , ITC is required to be claimed a... ...
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2024 (2) TMI 1351 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
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? - HELD THAT:- The activity to... ...
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2023 (12) TMI 660 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
Exemption from CGST - recognized Unit Run Canteen - goods sold to authorized customers - similar exemption available under State GST also or not - eligibility to claim refund of CGST and SGST paid on ... ...
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2023 (12) TMI 481 - CESTAT ALLAHABAD
Non-payment of service tax - service tax registration not obtained - Commercial Training and Coaching Services - institute is acting as a learning centre for Punjab Technical University and as a resul... ...
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2023 (11) TMI 724 - PUNJAB AND HARYANA HIGH COURT
CENVAT Credit - input services - place of removal - Training and Coaching Service - IT(Software) Services - CHA and Cargo Handling Services for Export - Warehouse and Storage services - land Survey Se... ...
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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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2024 (1) TMI 46 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI
CIRP - Jurisdiction of Adjudicating Authority - imposition of cost / fine and intent of Section 70 of IBC - Allegation that, appellants (suspended director) were not co-operating with the Liquidator -... ...
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2023 (10) TMI 886 - CESTAT MUMBAI
Levy of service tax along with interest and penalties - sale and supply of food as well as beverages in the multiplex theatre premises - declared services or not - Constitutional validity of the provi... ...
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2024 (2) TMI 708 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years, in respect of allotment of plots to the industrial units or the developers... ...
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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 506 - JHARKHAND HIGH COURT
Legality of impugned proceedings - non-service of SCN - alleged suppression of facts under Proviso to Section 73(1) of the Finance Act, 1994 - invocation of extended period of limitation of five years... ...
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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 (10) TMI 160 - DELHI HIGH COURT
Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - grievance of the petitioners is that respondent No... ...
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2023 (11) TMI 949 - APPELLATE AUTHORITY FOR ADVANCE RULING, HIMACHAL PRADESH
Supply or not - subsidized deduction made by the Appellant from the Employees who are availing food in the factory - GST on nominal amount deducted from the salaries of its employees - GST on the nomi... ...
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2023 (9) TMI 1323 - DELHI HIGH COURT
Issuance and continuation of the Look-Out Circular issued against him at the behest of the Income Tax Department - Black Money - Petitioner remained untraceable and non-cooperative during the said se... ...
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2023 (12) TMI 890 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
Classification of supply of services - composite supply with principal supply of goods under the Third Contract - supply made by the Applicant under Fifth Contract - supply of services of transportati... ...
