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Service Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

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Service Tax - Classification of services - Leased Circuit Service - it is...

Service Tax

Classification of services - Leased Circuit Service - it is not enough that the service provider provides lease services but it should also be a ‘Telegraph Authority’ as defined in the Act. Unless both the conditions are cumulative satisfied, service tax levy is not attracted. - AT

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F: GST credit of Goods in Transit on 31st March

F: GST ON EXTRA BED

C: The Handbook of Procedures, 2023 notified

N: Amendment in Import Policy Condition under Chapter 29 of ITC (HS) 2022...

N: Foreign Trade Policy, 2023 notified

H: Provisional attachment - It is not open for the respondent to attach t...

H: Refund of unutilized input tax credit - zero rated supply of goods - C...

H: Levy of GST - sale of commercial super built up area on behalf of MoHU...

H: Unexplained cash credit in the bank account u/s 68 - Addition on exces...

H: MAT - inclusion of transition amount u/s. 115JB (2C) while computing t...

H: Fees for Technical Services - Reimbursement of salary and other relate...

H: Exemption u/s 11 - Assessee has violated section 11(2)(b) r.w.s. 11(5)...

N: Amendment in Notification No. 22/2022-Customs, dated the 30th April, 2022

N: U/s 10(46) of IT Act 1961 - Central Government notifies, Bhadohi Indus...

N: Seeks to bring in force provisions of section 163 of the Finance Act, 2023

N: Seeks to bring in force provisions of Sections 128, 131 and 135 of the...

F: Income received from Admission cancellation - Educational Institute

N: Amendment in Notification No. 25/2021-Customs, dated the 31st March, 2021

F: HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.

N: Courier Imports and Exports (Electronic Declaration and Processing) Am...

H: Validity of the re-opening of the assessment - non-issuance of notice ...

N: Courier Imports and Exports (Clearance) Amendment Regulations, 2023

H: Disallowance u/s. 40(a)(i) towards the salary cost reimbursed by asses...

H: Revision u/s 263 by CIT - properties received as gift from brother - a...

H: Transfer pricing (TP) adjustments - The method adopted by the TPO suff...

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

H: Valuation of imported goods - Motorcycle and Alloy Wheels 18 inches & ...

H: Classification of imported goods - imports of all parts of air-conditi...

H: Classification of import goods - Indra Smart Pro” EVSE (Electrical Vol...

N: Seeks to amend Notification No. 11/2017-Central Excise, dated the 30th...