Home Highlights July 2013 Year 2013 This

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1. Valuation - Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these...

2. Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water...

3. Legislative competence, the constitutional validity and the vires of the Himachal Pradesh Water Cess on Hydropower Generation Act, 2023 - The court concluded that the...

4. Exemption from payment of property tax under the provisions of the UP Municipal Corporation Adhiniyam, 1959 - The Supreme Court held that, the enemy properties vest in...

5. Claim against Official Liquidator representing company subsequent to the order of winding up - the liability on account of the property tax and water tax claimed by the...

6. Functional based exemption from duty - Aquasure on Tap Water Purifier - The Notification in question only mandates that the water filters should function without...

7. Exemption from GST or not - supply of drinking water - The service component of distribution of water through mobile units is covered under SI.No. 13 of Heading 9969...

8. Disallowance u/s 43B - property tax levied by the Municipal Authority is a charge on the property. Undisputedly, the licensor is the owner of the property, hence, liable...

9. Classification of treated water - end-use - The AAR meticulously analyzed the Applicant's activities, the treatment process, and the nature of the treated water. It...

10. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

11. Levy of service tax - reimbursable expenses - Electricity and Water charges - levy of service tax on the reimbursable expenses of electricity charges and water charges...

12. Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

13. Classification of supply - oncession agreement entered into by the appellant with the Government of Tamilnadu and Tirupur Municipality - taxability of supply - Sale of...

14. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

15. Levy / waiver of penalty - looking into the fact that the main cable operator M/s SIFY had discharged Service Tax on the entire amount collected from the customers,...