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Home e-Newsletters Index Year 2018 July Day 20 - Friday

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TMI Tax Updates - e-Newsletter
July 20, 2018

Case Laws in this Newsletter:

GST Income Tax Customs Service Tax Central Excise CST, VAT & Sales Tax Indian Laws



TMI SMS


Highlights / Catch Notes

  • GST:

    Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply - MCS provided to foreign ship owners do not constitute “composite supply” with the principal supply of consultancy service - qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act.

  • GST:

    Detention and seizure of goods violation of Rule 138 - e-way bill- declaration uploaded was subsequent to the detention of the vehicle - This would not absolve the liability to tax and penalty under Section 129

  • Income Tax:

    TDS u/s 195 - payments of transponder fees by the Appellant to MEASAT Satellite Systems Snd. Bhd, Malaysia ('MEASAT') - we are not sitting in judgement on the chargeability in hands of the recipient as the facts and the necessary background material are not available on record before us - additions confirmed.

  • Customs:

    Refund of IGST on export of Goods on payment of duty-Setting up of Help Desks

  • Customs:

    Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for rectification of errors

  • Customs:

    Classification of Excursion Boat - the impugned boat is not principally designed and manufactured for the purpose of transport of persons and goods, it cannot be classify under Heading 8901

  • Service Tax:

    Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as using the ‘Residential Complex’ in question constructed by NBCC for its ‘personal use’, how another Corporate body like M/s.ITC Limited in the present case could be denied the benefit of that type of user of ‘Residential Complex’ to be occupied by its Managerial Staff.

  • Service Tax:

    Confirmation of demand of the Service Tax, which has already been discharged by the exchange on whose behalf the appellant had collected those charges and remitted to the exchange, to our opinion, is a patent error on the part of the Commissioner (Appeals) - demand set aside.

  • Service Tax:

    Supplying bed rolls to the Indian Railways - The services provided by the respondent has rightly been held to be service provided by him to the Railways and not to the passengers on behalf of the Railways - demand under the head Business Auxiliary Services cannot sustain.

  • Service Tax:

    CENVAT Credit - common input services used for providing taxable as well as exempt services - Where the assesse has categorically by way of intimation opted for option provided under 6(3)(ii), CCR then the Revenue cannot insist the assesse to opt for Rule 6(3)(i)

  • Service Tax:

    GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple consignment, benefit of exemption u/s ₹ 1500 not available.

  • Service Tax:

    Diagnostic centres services - arrangement with the doctors - activity in the nature of Renting of Immovable Property Services or not - It is the appellant who shall be employing its own staff for billing and receiving the payment at such rate as to be decided by the appellant - no element of renting - demand set aside.

  • Service Tax:

    Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant - no penalty - refund allowed.

  • Service Tax:

    Reverse Charge Mechanism - Business Auxiliary Services - Share of profit in the joint ownership of business - revenue failed to prove that assessee was engaged in providing BAS.

  • Service Tax:

    Works contract - commercial construction - the construction of Asharam Padhdhati Vidyalaya by the appellant is not in the nature of commercial or industrial construction.

  • Central Excise:

    Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000


Articles


Notifications


Circulars / Instructions / Orders


News


Case Laws:

  • GST

  • 2018 (7) TMI 1181
  • 2018 (7) TMI 1182
  • Income Tax

  • 2018 (7) TMI 1170
  • 2018 (7) TMI 1169
  • 2018 (7) TMI 1159
  • 2018 (7) TMI 1158
  • 2018 (7) TMI 1157
  • 2018 (7) TMI 1168
  • 2018 (7) TMI 1175
  • 2018 (7) TMI 1174
  • 2018 (7) TMI 1173
  • 2018 (7) TMI 1167
  • 2018 (7) TMI 1166
  • 2018 (7) TMI 1165
  • 2018 (7) TMI 1164
  • 2018 (7) TMI 1163
  • 2018 (7) TMI 1172
  • 2018 (7) TMI 1162
  • 2018 (7) TMI 1171
  • 2018 (7) TMI 1156
  • 2018 (7) TMI 1155
  • 2018 (7) TMI 1154
  • 2018 (7) TMI 1153
  • 2018 (7) TMI 1152
  • 2018 (7) TMI 1151
  • 2018 (7) TMI 1150
  • 2018 (7) TMI 1149
  • 2018 (7) TMI 1148
  • 2018 (7) TMI 1147
  • 2018 (7) TMI 1146
  • 2018 (7) TMI 1145
  • 2018 (7) TMI 1144
  • 2018 (7) TMI 1143
  • 2018 (7) TMI 1142
  • 2018 (7) TMI 1141
  • 2018 (7) TMI 1140
  • 2018 (7) TMI 1180
  • 2018 (7) TMI 1161
  • 2018 (7) TMI 1160
  • 2018 (7) TMI 1179
  • 2018 (7) TMI 1178
  • 2018 (7) TMI 1177
  • 2018 (7) TMI 1176
  • Customs

  • 2018 (7) TMI 1139
  • 2018 (7) TMI 1138
  • Service Tax

  • 2018 (7) TMI 1133
  • 2018 (7) TMI 1132
  • 2018 (7) TMI 1131
  • 2018 (7) TMI 1130
  • 2018 (7) TMI 1129
  • 2018 (7) TMI 1135
  • 2018 (7) TMI 1134
  • 2018 (7) TMI 1128
  • 2018 (7) TMI 1127
  • 2018 (7) TMI 1126
  • 2018 (7) TMI 1125
  • 2018 (7) TMI 1124
  • 2018 (7) TMI 1123
  • 2018 (7) TMI 1122
  • 2018 (7) TMI 1121
  • 2018 (7) TMI 1120
  • 2018 (7) TMI 1119
  • 2018 (7) TMI 1118
  • 2018 (7) TMI 1116
  • 2018 (7) TMI 1115
  • 2018 (7) TMI 1117
  • Central Excise

  • 2018 (7) TMI 1114
  • 2018 (7) TMI 1113
  • 2018 (7) TMI 1112
  • 2018 (7) TMI 1111
  • 2018 (7) TMI 1110
  • CST, VAT & Sales Tax

  • 2018 (7) TMI 1109
  • 2018 (7) TMI 1108
  • 2018 (7) TMI 1107
  • Indian Laws

  • 2018 (7) TMI 1137
  • 2018 (7) TMI 1136
 

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