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DYKS

DYKS Serial No. Topic
714 Confiscation proceedings cannot be initiated against the assessee on the ground that there has been contravention of law by other persons in the supply chain: High Court of Punjab.
713 Expiry of E-way bill cannot amount to levy of Penalty considering it as Tax Evasion
712 GST is not payable on part amount recovered from employees towards canteen facility or bus transportation facility as the same provided as welfare measure and applicant is not a provider of such service but recipient of the same
711 New statement showing output gst liability payable and paid by the vendor started displaying on gst common portal
710 Changes introduced in Finance Bill 2022-GST
709 Expiry of validity of E-Way bill due to genuine reasons, like traffic blockage enroute, cannot solely amount to evasion of GST
708 Supply of Manpower services can't be covered under pure agent service merely by disclosing wages and salaries separately in invoices
707 Refund claim filed after expiry of limitation period cannot be entertained the only option available to taxpayer to request his customer to issue an appropriate credit note to neutralize excess payment of GST
706 Where CENVAT Credit is found due after the advent of GST regime, the same has to be refunded in cash; introduction of GST regime won’t take away taxpayer’s right to avail CENVAT Credit of erstwhile regime
705 Refund application cannot be rejected by the Competent Authority on ground of non-submission of documentary evidence, filed in relation to the order passed by the Additional Commissioner in favor of the assessee allowing the refund claim – High Court of Allahabad
704 New functionality added for Interest Calculation in GSTR 3B.
703 Once again Honourable Supreme Court revived the order dated 23.03.2020 relaxing limitation period for filing cases
702 Inadvertent/accidental filing of application for cancellation of registration, Assessee’s request for revocation of cancellation of registration was left unheard: High Court of Gujarat.
701 AAR – Input Tax Credit Shall Be Allowed On The Construction Of Foundation Of Plant And Machinery
700 Clarification issued in relation to GST on services supplied by restaurants through e-commerce operators (Circular No. 167/23/2021-GST dated 17.12.21):
699 Other Service along with construction service in same agreement cannot be treated at par with construction service
698 Applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
697 For refund of Cenvat credit, nexus between input services and exported services not required to be established.
696 Change in GST rate for services provided to Governmental Authority or Entity.
695 Supply from Government to Composition Dealer covered under RCM.
694 Holding and Subsidiary Company shall not be considered as “merely establishments of a distinct person” for the purpose of conditions of Export of Service
693 FORM GSTR-2B Advisory
692 Advisory for taxpayers regarding Availability of Input tax credit (ITC) for FY 2020-21
691 Applicability of GST on conversion of pulses into dall
690 GST Registration cannot be cancelled for not operating from premises due to the ongoing Work from Home Model: Calcutta High Court.
689 Whether rejection of tender for not having GST Registration when goods under Tender liable to GST is justified?
688 Clarification in respect of Refund of Tax Paid under Wrong Head.
687 GST on Re-gasification Services
686 Restriction to Debit the amount in electronic ledger cannot be made after expiry of one year from the date of imposing such restriction.
685 Analysis of condition (v) of Section 2(6) of the IGST Act’2017 relating to export of service, clarified through Circular No. 161/17/2021-GST.
684 Supply of coaching service along with supply of goods shall be considered as composite supply and not mixed supply: AAR Rajasthan.
683 Recommendations of 45th GST Council Meeting held on 17th September, 2021.
682 Clarification regarding extension of time limit to apply for revocation of cancellation of registration.
681 Refund of ITC on account of input services is not allowed under Inverted Duty Structure.
680 Maintenance charges recovered by the cooperative housing societies taxable under GST: AAR Maharashtra
679 GST officer has himself has to conduct enquiry as contemplated in Rule 25 and can-not cancel the GST registration on basis of report of intelligence officer
678 Scheme for remission of duties and taxes on exported products (rodtep)
677 Gist of Recent Notifications issued under GST on 29th August’2021
676 Non Filling of Part-B of E-Way Bill cannot be considered as minor breach of provisions under Section 126 of CGST Act, 2017
675 Opportunity of Being Heard- A Vested Right?
674 To create a lien up to the limit specified in the Order passed under Rule 86A where there is no positive credit in the Electronic Credit Ledger as on the date of the order – High Court of Allahabad (Writ Tax No. 434 of 2021 dated July 15 2021)
673 Export Promotion Schemes .
672 No Confiscation order can be passed without considering the objections against penalty order raised by the Taxpayer.
671 Advisory for Taxpayers regarding Blocking of E-Way Bill generation facility.
670 GST registration required for Charitable Trust running medical store to give medicines without profit.
669 No need to establish one to one correlation between output service exported and input Service for claiming refund of unutilized CENVAT Credit.
668 New functionalities added on the GST Portal for taxpayers regarding Annual Aggregate Turnover and Bank Account.
667 Transition of accumulated credit in respect of TDS is allowed in terms of Sec 140.
666 Self-certification of GSTR-9C is an additional responsibility of Authorised Signatory.
665 Delhi HC directed to hold final order pursuant to reopening of old assessments pertaining to pre GST period.
664 Levy of penalty on expiration of the E-way bill without the fault of the taxpayer.
663 Convenience fee charged by PVR from customers for online booking of movie tickets does not fall under OIDAR services CESTAT.
662 Manually filed appeal accepted against assessment order not uploaded on GST Portal: High Court of Andhra Pradesh.
661 Clarification on applicability of extension of timelines under GST Law, as granted by Hon’ble Supreme Court vide Order dated 27 April 2021.
660 Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as 'export of services' or not?
659 GST apply only on contribution to RWA in excess of Rs. 7,500 p.m.
658 Exemption on Customs Duty on import of raw material for manufacturing Covid-19 test kits.
657 HC grants stay on recovery order of ITC due to mismatch in GSTR-3B and GSTR-2A .
656 Amount paid during investigation cannot be considered as tax liability unless admitted, thereby liable to be refunded.
655 Admitted GST Liability can be discharged in Installments subject to condition of timely payments of installments.
654 Important changes related to QRMP Scheme implemented on the GST Portal.
653 Input Credit to be allowed on Inputs inherently lost in manufacturing process
652 Serving of Food in Schools under Mid-day Meals Scheme- Whether Exempt of Taxable? (Circular No. 149/05/2021-GST).
651 GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
650 No GST on service supplied by Govt. to their undertakings or PSUs by way of guaranteeing loans.
649 Hight Court condoned delay in submitting certified copy of order appealed.
648 Clarifications regarding generation of dynamic quick response code (QR code).
647 DGGI officers empowered to issue summons under GST law-Gujarat HC.
646 Mere non mentioning of the tax payment details separately in e-way bill does not results in detention of goods.
645 Taxability of Services provided/received by Central and State Educational Boards
644 Revocation of cancellation of registration can't be denied for the reason that the assessee has incorrectly availed ITC.
643 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS –reg.
642 Bail can be granted if the assesse has been in custody for a long period.
641 Claim of GTA credit cannot be denied without considering the evidence produced by assessee: Madras HC
640 POS provision of Intermediaries u/s 13(8)(b) of the IGST Act is ultra vires & unconstitutional
639 Key Decisions-44th GST Council Meeting 12th June 2021
638 Amnesty scheme to rationalize late fee for delay in filing of GSTR-3B.
637 Periodical GST liability cannot be deferred on the ground that due date of annual return for relevant period has not lapsed
636 Will ITC cause hindrance to CSR Actions?
635 Refund of unutilised credit of EC, SHEC & KKC allowed after reversal of credit which was not GST credit
634 Simultaneous investigation cannot be carried on by Central and State Goods and Service Tax Authorities concerning the same period – Orissa High Court.
633 Refund can’t be denied on time barred grounds in lieu of retrospective amendment in GST regime.
632 Imposition of IGST on importation of oxygen concentrator in pandemic times by an Individual for personal use is unconstitutional
631 Transporter can offload consignments in any order - No rule that consignments intended for a party at a shorter distance should be offloaded first
630 KEY DECISIONS-43rd GST COUNCIL MEETING 28TH MAY 2021
629 Arbitrary determination of tax liability alongwith 100% penalty in the guise of Best Judgement Assessment is bad in law
628 Whether non generation of Part B of E-way Bill at initial stage be a reason for detention of perishable goods?
627 Recipient cannot be held liable out rightly for non-payment of tax by the supplier
626 Standard Operating Procedure (SOP) for of time limit to apply for revocation of cancellation of registration.
625 Important Amendments introduced by CGST (Fourth Amendment) Rules, 2021 dated 18th May 2021
624 Revenue cannot pass an order against applicant without providing any reason or explanation thereby breaching the principles of natural justice- High Court of Gujarat
623 GST authorities cannot embark upon the process of assessment, in the guise of considering the application of revocation of cancellation of registration.
622 No Service tax on remuneration received by partner from partnership firm for services performed in terms of partnership deed
621 Bank account can not be attached if no proceedings were pending against bank account holder – Gujarat HC
620 No GST on subscription fees and infrastructure development fund collected from members on the basis of principle mutuality
619 GST leviable on license fees received from contractors to run vehicle parking
618 Budget 2021 - Proposed changes in GST and their detailed analysis
617 Discrepancies in valuation of goods cannot be the ground for detention of goods under transport
616 Amendments introduced in CGST Rules on December 22nd, 2020
615 Time limit for filing declaration under SVLDRS, 2019 has been extended to 31 December 2020 in the Union Territory of J&K and Ladakh
614 Recent Amendments Under GST Regime
613 SVLDRS - Duty communicated and admitted orally on or before 30 June 2019 during Audit stood 'quantified' as per the Scheme
612 Where goods have already suffered tax and penalty, subsequent seizure of perishable goods in transit not tenable.
611 Supply of printed flex banners clubbed with designing service shall be considered as supply of goods
610 Interest under GST to be charged on Net liability, i.e. cash portion only
609 Scope of OIDAR services in respect of Online Exams/Tests
608 Recent Development of GST
607 Levy of IGST on Ocean Freight under RCM is Unconstitutional
606 GST on transfer of business as a going concern
605 TDS return (GSTR-7) and its payment under GST during COVID - 19 pandemic
604 Taxability of director's remuneration
603 Various Relaxation given by the CBIC due to Covid-19 Outbreak
602 Impact of amendments and circulars issued on 23rd March 2020
601 Order, if not served on Aggrieved party, shall not be regarded as a proper service of order
600 Highlights of Hon'ble Finance Minister's speech on 24 March 2020
599 Highlights of 39th GST Council Meeting
598 Any rejection order passed under SVLDRS, 2019, must be after affording an opportunity of personal hearing to the declarant
597 No ITC on supplies used for replacement of existing lift/ elevator
596 Recent judgments settling the pending cases under Section 66E(e) of the Finance Act 1994 (Declared Services)
595 Budget 2020 - Analysis of GST Provisions
594 Recent Amendments in GST Provisions
593 Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
592 CBIC clarifies on restriction of Input Tax Credit availment under CGST Rules 2017
591 Changes in Hotel & Restaurant sector W.E.F. 01/10/2019
590 Highlights of 37th GST council meeting
589 Action Points for Financial Year 2018-19 to be done up-to September,19
588 ITC shall be admissible where consideration to supplier has been paid by way of book adjustment
587 Accumulated ITC on account of inverted rate structure lying as on 31 July 2018 will not lapse
586 GST on monthly subscription/contribution received by RWA
585 Key Changes in GST and Service Tax vide Finance (No. 2) Bill, 2019
584 Clarification Regarding Applicability of GST on additional/penal interest
582 Service Tax on Electriciy Reimbursement
581 Manual availment of rejected refund amount on the basis of Form GST RFD PMT-03
580 GST on supply received from URD
579 Interest applicable on Gross Liability (including ITC portion), if GSTR-3B is filed late
578 Eligibility of ITC on Corporate Social Responsibility (CSR) expenses
577 New Rates for Real Estate Sector
576 Consideration for delayed payment of an exempted supply is exempt under GST
575 Key Highlights of 34TH GST GST Council Meeting
574 Some relaxations to small tax payers
573 Tax collected at source will not become part of value of supply in GST
572 Online utility for filing GSTR 9, now available on GSTR portal
570 Recommendations of the 33rd GST council meeting
569 GST India - GST Web Series (YouTube Channel)
568 ISD can utilise CENVAT Credit without distributing to its other units
567 An insight into the GST Amendments Acts, 2018
566 Construction of private railway siding amounts to construction of Railways
565 CA certificate for export of goods against Advance Authorization
564 Key takeways from 32nd GST Council Meeting
563 GST: No Order of Attachment can be passed, if dues of GST had already been paid
562 Gist of amendments applicable in GST after 31st GST Council Meeting.
561 'Fixed facility charges' for transportation of gases not liable for Service Tax
560 GST on supply of goods to Duty Free Shops
559 GST on Website Maintenance for Pundits Services
558 GST on Construction of Residential Complex for Government Entity: AAR-Madhya Pradesh
557 GSTR 3B for Sept'18 and ITC for FY 2017-18
556 TDS under GST
555 Scope of Restaurant Service and Outdoor Catering Service
554 Jaipur Development Authority is Governmental Authority: AAR, Rajasthan
553 Booklet on "AUDIT UNDER GST" by CA Atul Kumar Gupta
552 Circular providing clarification in procedure for verification of e-way bill
551 TCS under GST
550 TDS under GST
548 An insight into the GST Amendments Acts, 2018
547 Supply of non-alcoholic beverages to the SEZ units shall not be zero-rated supply
546 Scope of Intermediary Services
545 Due dates for filing returns in FORM GSTR-1 for period July, 18 to March, 19 notified
544 RCM on supply made by Un-registered persons deferred till 30th Sept, 2019
543 Promoting courses of Foreign university in India, considered to be intermediary services
542 Ambiguity on interpretation of the exemption notification must be in favour of revenue
541 Ambulance services provided by Private Service provider to the Government exempted from GST
540 Change in method of valuation for hotel industry
539 Gist of Amendments in GST applicable w.e.f. 27th July 2018
538 Procedure modified for inspection of goods and conveyances in transit
537 For warehoused goods, IGST to be levied and collected upon final clearance for home consumption
536 No GST on Interest on loan granted by Del Credere Agent
535 27th GST Council Meeting: Simplification of Returns, Reduction in GST Rate for Digital Transactions Other recommendations -
534 Registration required in case of liability under RCM, even if no taxable supplies effected
533 CBIC set up IT Grievance Redressal Mechanism for technical glitches on GST Portal
532 Action Point for Financial Year 2018-19
531 Processing of refund of IGST paid on exported goods in case of EGMs related errors
530 HC Allahabad WRIT order: Manual filling of TRAN-01
529 Taxability of Services provided by JV to members or vice-versa or inter se between members
528 Recent Major Developments in GST (E-Way Bill and 26th Council Meeting)
527 Due Date of filing GST Returns: July 2017 & August 2017
526 Extension in Due Dates of GSTR-1
525 Analysis of Changes in Service Tax and GST through Finance Bill, 2018 and GST Council 25th Meeting
524 Supply of external storage battery with UPS, constitutes as 'Mixed Supply'
523 Demand of service tax is not sustainable, if breakup of services not provided in SCN
522 No detention of goods during transportation or storage while in transit, merely on the ground of violation of procedural compliances under GST
521 Facility to file LUT online
520 Analysis of Changes in Service Tax and GST through Finance Bill, 2018 and GST Council 25th Meeting
519 GST levy on Hotel Industry
518 Extension in Due Dates of GSTR-1
517 Implementation of e-way Bill System
516 ITC of Tax paid on Warehousing Service availed in Foreign Country
515 GST - Procurement of Goods on Concessional Rate of Tax
514 Deemed Exports under GST
513 Recent Changes in GST w.r.t. Reverse Charge, Composition Scheme, Registration, Returns etc.
512 Export under Bond/Letter of Undertaking
511 Applicability of TDS under GST
510 Due Date for Filing ISD and OIDAR Return
509 No Service Tax on Supply of Bed Rolls and Cleaning of Railway Coaches/Toilets
508 Due Date of filing GST Returns: July 2017 & August 2017
507 Due dates for filing of Service Tax returns and their revision thereof announced
506 Notifications issued by CG for GST
505 Finalization of all remaining draft GST rules except e-way bill
504 GST Council finalizes GST rates, exemptions and services covered under reverse charge
503 SGST LAW AND UTGST LAW APPROVED BY GST COUNCIL- GST CLOSE TO IMPLEMENTATION
502 GST COUNCIL CLEARS THE CGST LAW AND IGST LAW
501 Key Changes in Service Tax vide Finance Bill, 2017
500 Revised Date for migration of service tax assesses to GST
499 Migration of Existing Central Excise and Service Tax Assessees to GST
498 No Service Tax on Bank Charges on settlements upto Rs. 2000
497 Glimpse of Revised Model GST Law(s)
496 Online Information and Database Access or Retrieval Services” - Change in the Taxability and Procedural Compliance
495 GST Update- Enrolment Plan for your State
494 Sigh of relief to educational institutions w.r.t. transportation services provided during 1st April 2013 to 10th July 2014
493 Conclusion of two GST Council Meetings
492 GST Draft Rules and Formats Released
491 GSTN will start migrating existing taxpayers onto its system from next month
490 Amnesty Scheme for Builders under Haryana VAT released on 12th September 2016
489 GST Council Formation Approved – A Step Forward
488 Service Tax exemption on Renting of precincts of Religious Place- restricted
487 GST Constitutional Amendment Bill gets Presidential assent
486 Low rate of tax on passenger travel by air from/to Regional Connectivity Scheme Airport
485 Article on Supply without Consideration under GST
484 GST – A Reality Soon
483 DYKS - GST - Issue 1
482 LEARN GST THROUGH “TAXO APP”
481 Imposition of penalty on account of a discrepancy in the ‘batch numbers’ and ‘date of manufacture’ is unjustified
480 Common Registration and Return for the First Stage Dealer and Importer
479 KKC on Debtors as on 31st May, 2016?
478 CENVAT eligibility of Works Contract Service
477 Draft Model Goods and Services Tax (GST) Law” (Dated 14th June, 2016)
476 Department cannot undertake audit through its officials
475 No service tax on services by builders- as no machinery provision in the Finance Act 1994 to segregate the value of land
474 Interest should be computed in accordance with interest rate in force during the period of delay
473 Service Recipient can file refund claim before the Central Excise & Service Tax Authorities of his tax jurisdiction
472 Bulk discounts given by media owners to advertising agencies- not liable to service tax/span>
471 Amendments vide Finance Act, 2016, applicable wef 1st June, 2016
470 Amendments w.r.t. Krishi Kalyan Cess
469 Clarification w.r.t. exemption for services provided by Government or a local authority to a business entity
468 VCES can not be denied on account of delayed payment due to system fault
467 Finance Bill 2016 got the President’s Assent on 14th May 2016
466 CENVAT Credit of MS Steel Angles/parts etc. not available to Infrastructure Companies
465 Service Tax wrongly paid on the Manufacturing Activity is Allowed to be Adjusted against Excise Duty
464 Refund cannot be filed for the amount deposited under protest- if no appeal was filed earlier against the said demand
463 Area Based exemption- to install a new plant in existing unit
462 No requirement of Service Tax Registration for availment of CENVAT
461 No Reverse charge on Insurance Agents for finalising deals with reinsurers
460 Extension of due date of filing ST-3 returns from 25th April to 29th April
459 Clarification w.r.t. exemption for services provided by Government or a local authority to a business entity
458 Changes w.r.t. services provided by Government or Local Authority
457 Glimpse of Real Estate (Regulation and Development) Act, 2016
456 Commissioner couldn’t demand service tax on services rendered from locations outside his jurisdiction
455 Restriction limit for reversal of CENVAT u/r 6(3)(i) of CCR, 2004 enhanced
454 If original refund application is filed in time, resubmission after expiry of time limit cannot be denied
453 Imposition of penalty on account of a discrepancy in the ‘batch numbers’ and ‘date of manufacture’ is unjustified
452 Common Registration and Return for the First Stage Dealer and Importer
451 KKC on Debtors as on 31st May, 2016?
450 CENVAT eligibility of Works Contract Service
449 Draft Model Goods and Services Tax (GST) Law” (Dated 14th June, 2016)
448 Department cannot undertake audit through its officials
447 No service tax on services by builders- as no machinery provision in the Finance Act 1994 to segregate the value of land
446 Interest should be computed in accordance with interest rate in force during the period of delay
445 Service Recipient can file refund claim before the Central Excise & Service Tax Authorities of his tax jurisdiction
444 Bulk discounts given by media owners to advertising agencies- not liable to service tax
443 Amendments vide Finance Act, 2016, applicable wef 1st June, 2016
442 Amendments w.r.t. Krishi Kalyan Cess
441 Clarification w.r.t. exemption for services provided by Government or a local authority to a business entity
440 No Custom Duty on Demurrage Charges
439 Crate rentals recovered by beverage manufacturers liable to VAT and not service tax
438 Taxability of services provided by Government
437 Service Tax on Multi-Level Marketing
436 Valuation of flats given by builder to landowner and POT thereof
435 Re-credit of duty, paid through CENVAT Credit, is not allowed
434 Period to grant Amnesty- extended under Haryana VAT
433 Payment received in INR through foreign bank to be deemed as convertible foreign exchange to avail export benefit
432 Interpretation of ‘Place of Removal’ by Supreme Court
431 Clarification w.r.t. exemption for services provided by Government or a local authority to a business entity
430 Withdrawal of cases pending before HC / CESTAT on the basis of Supreme Court decision on identical matter
429 "Easy Dispensation of Refund Claims"
428 Clarification on Swachh Bharat Cess (SBC)"
427 FAQs on Swachh Bharat Cess (SBC)
426 Swachh Bharat Cess @ .5% applicable w.e.f. 15th November, 2015"
425 Credit of Cess can be used for payment of Service Tax
424 No Service Tax on Sale of Flats after issue of Occupancy Certificate
423 Taxability of development and sale of software
422 VAT not leviable on e-commerce websites- Kerala HC
421 Amendments to Mega Exemption Notification w.e.f. 21st October, 2015
420 Monetary limit for exercise of powers to arrest in Central Excise and Service Tax
419 No Service Tax on agents in relation to remittance of foreign currency, from 1st July 2012 to 13th October 2014
418 Relief cannot be granted if assesse does not comply with provisions of VCES, 2013
417 Draft GST Reports on Business Processes
416 Not providing an opportunity to cross examine witness would make an order as null & void
415 Exemption for execution of works contracts in SEZ in Rajasthan- Extended vide Notification dated 24th September, 2015
414 Clarification regarding binding nature of circular and instructions
413 Relief for developers in Haryana as Rule 49A substituted vide notification dated 24-09-2015
412 Activities of Yoga & Meditation classes Taxable under Service Tax
411 Dispatching notice at incorrect address could not be termed as service of notice
410 Safeguard duty on import of Hot – rolled flat products
409 Due date of filing quarterly return under Haryana VAT- extended
408 Cash Discount is deductible from Transaction Value
407 Analysis of SERVICE TAX Provisions Introduced by Finance Act, 2015
406 Supply of customized product which cannot be sold in the open market would be Works Contract
405 Allahabad Bench of CESTAT To Start Functioning From 01 September,2015
404 Date of Service of Order to be excluded while calculating time-limit to file Appeal
403 Tribunal has The Power to Grant Extension of Stay Beyond 365 Days
402 No Recovery Without Adjudication of Show Cause Notice
401 Service tax cannot be levied on indivisible works contracts prior to 01 June 2007
400 GST Concept & Roadmap
399 Due date of filing quarterly return under RVAT- extended
398 Reassessment and revision period extended in Haryana VAT- a disparaging amendment for Haryana Builders
397 Secondment of Staff didn’t amount to ‘manpower supply
396 CBEC’s move towards GST
395 E governance in Haryana VAT w.e.f. 5-8-2015
394 Provisions of mandatory Pre-deposit under Section 35 of the Central Excise Act, 1944 are not ultra-virus or unconstitutional
393 Interest cannot be demanded- if tax arrears are paid under special settlement
392 Putting Safety barriers on National Highway are relatable to "roads", hence exemption under RVAT available
391 VAT to be levied on transfer of right to use of intangible goods- even if transferred to multiple users
390 Due date of filing return for the persons engaged in e-commerce business under DVAT- extended
389 Rule 25 of Haryana VAT Rules 2003, amended so as to exclude the cost of land in case of valuation of builder/developer
388 Due date of filing online return under DVAT for the Ist Quarter - extended
387 Service tax is not leviable under reverse charge mechanism for use of CRS/GDS
386 No tax to be levied on the turnover of subcontractor-RVAT
385 Imposition of penalty u/s 78(10) of RVAT unjustified if documents are complete
384 States not empowered to levy VAT on transfer of immovable property - under normal provisions
383 Whether importing decorative goods predominantly made by hand is classified as Handicrafts– Delhi VAT
382 Mobile App - TAXO - World of taxation on palms
381 Act of non-payment of service tax after its collection can’t beclaimed to be done under a bona fide belief
380 Guidelines for Detailed Manual Scrutiny of Service Tax Returns w.e.f. August 1, 2015
379 Guidelines for use of Digitally signed invoices/records in Central Excise and Service Tax
378 Best judgement assessment can only be used to quantify the value of service rendered
377 Mr. Atul Kumar Gupta Nominated as Member Advisory Committee of GSTN ?
376 What shall be the Effective Date of Notification?
375 Replacement of defective spare parts during warranty- amounts to sale or not?
374 Supply of medicines integral to medical services - hence could not be severed to infer a sale
373 ITC allowed disregard to the fact that goods are sold at lesser price
372 Effective Rate of Service Tax in case of Valuation and Abatement
371 Change in Rate of Service Tax
370 New rate of Service Tax applicable w.e.f. 1st June, 2015
369 GST Constitution (122)Amendment Bill referred to Select Committee
368 Finance Bill, 2015 receives President Assent
367 Mixture of two or more products that does not change essential nature of product will not amount to manufacture
366 Clarification regarding CENVAT Credit- Transit Sale
365 GST Constitution Amendment Bill in Lok Sabha
364 Larger Bench of Bangalore CESTAT decides five key issues in relation to Turnkey Projects
363 Credit of Cess can be used for payment of Excise Duty
362 Highlight of new foreign trade policy (2015-2020)
361 CBEC clarification on rate of service tax and valuations for restaurants
360 Service Tax Return for the period October, 2014 to March, 2015
359 No change in rate of Service Tax
358 Finance Bill, 2015- Changes applicable w.e.f. 1st April, 2015
357 Extension of e-payment deadline and of banking hours
355 Service Tax amendments by Union Budget 2015
354 Gist of Important Indirect Tax Judgments
353 CBEC Instructions-Senior Officials of Company should not be issued Summons
352 Demand raised in absence of Show Cause Notice is Void
351 Mere permitting use of Brand name does not implies Intellectual Property Right
350 Deadline for balance payment under VCES Scheme
349 Finance Ministry hikes rate of Custom Duty on Vegetable Oils
348 CESTAT should decide appeal on merits and cannot dismiss the appeal for any default
347 Process of grinding of wheat into wheat products is not liable to Service Tax
346 Audit under Service Tax by the Departmental Officers
345 Re-formation of Service Tax Delhi Commissionerate- Know your Department Details
344 Constitutional Amendment Bill for Goods & Services Tax
343 Port will be considered as place of removal in cases of Export
342 Benefit of Abatement is available in respect of Interior Works on existing buildings
341 Laying of Pipelines is Not Subject to Service Tax Levy
340 Transactions in Lottery Tickets are Not Liable to Service Tax
339 Amendment in Rule 5A(2) of Service Tax Rules, 1994 (Power of making demand of financial records from assessee
337 PVC_HDPE Tubes or Pipes are eligible for Capital Goods
335 Refund claim of amount wrongly paid as Service Tax - Period of Limitation
333 Adverse Position for Assessees in Respect of Cenvat Credit on Invoices Older than 6 Months
331 Due Date for filing ST-3 extended to 14th November, 2014
330 Bank has preferential rights to recover its dues under SARFAESI Act over dues of Excise Department
329 Service Tax on activities related to Inward Remittance
328 No fees required under section 86(6) for filing appeal in refund_rebate cases before CESTAT
327 Department Clarified Position of Audit by Department Official under Excise and Service Tax
326 Important Changes in Service Tax Applicable w.e.f. 1st October, 2014
325 E-payment Compulsory for All Service Tax Assessees from October 2014
324 Pre-deposit of Service tax can be made through CENVAT Credit
323 Clarification on Pre-deposit of amount in relation to Appeals in Service Tax
322 CENVAT Credit on Towers
321 Amendments in Negative List applicable w.e.f. 1st October, 2014
320 Rule notified for Determination of Foreign Exchange Conversion Rate
319 Appeal cannot be dismissed due to Unauthorised Signature
318 CENVAT Credit available to service recipient even if Service Provider has not discharged its Service Tax Liability
317 CENVAT Credit GTA Services (What would be the Place of Removal of Goods
316 Assent of President to Finance Bill (No. 2) 2014
315 Conversion Rate for Foreign Exchange w. e. f. 18th July 2014
314 Union Budget 2014-15
313 Benefit of Amnesty Scheme cannot be denied if the declaration does not bear reference to subject matter in dispute
312 Profit margin may not be treated as commission - Hence will not taxable under Business Auxiliary Service
311 Deadline prescribed under VCES could not be extended by any authority
310 Benefit of slashed rates of Excise Duty is available upto 31 December, 2014
309 Reminder for VCES Second Instalment
308 Non-fling of application for Condonation of Delay does not necessarily imply rejection of appeal
307 Conversion Rate for Foreign Exchange w. e. f. 20th June 2014
306 Limitation period for filing appeal to be computed from the date of Corrigendum order, instead of original order
305 Conversion Rate for Foreign Exchange w. e. f. 6th June, 2014
304 Amount received from Franchisees, Sponsors and Co-sponsors of Cricket Tournaments not covered under Event Management Service
303 Conversion Rate for Foreign Exchange w. e. f. 16th May, 2014
302 Service Tax paid after 1st March, 2013 but before enactment of VCES is covered under VCES
301 Conversion Rate for Foreign Exchange w.e.f. 18th April 2014
300 Conversion Rate for Foreign Exchange w.e.f. 4th April 2014
299 Service Tax Return excel utility for the period of Oct-13 to March-14
298 Credit allowed even if vendor has charged duty wrongly
297 Department cannot enforce demand in respect of reimbursement of expenses
296 Conversion Rate for Foreign Exchange w.e.f. 21st March 2014
294 Conversion Rate for Foreign Exchange (w.e.f. 7th March 2014
293 Service tax amendments by Union Budget (Interim) 2014-15
292 No Service Tax on Services provided by sub-broker in relation to Forward Contracts - from 10.09.2004 to 30.06.2012
291 Change in the Definition of Governmental Authority and Consequential Benefits
290 Audit under Service Tax can only be conducted by CA_CMA
289 Rice and Ginned _ baled Cotton not an Agricultural Produce
288 No TDS on Service Tax Portion under Section 194J of the Income Tax Act, 1961
287 Clarifications relating to exemption provided to Resident Welfare Association
286 Order Rejecting VCES is appealable
285 Scope of Mega Exemption widen
284 Voluntary Compliance Encouragement Scheme-Reminder
283 Clarification on issues relating to Voluntary Compliance Encouragement Scheme
282 CENVAT Credit is allowable to the assessee even if the supplier had not discharged its duty
281 Monetary Limit for Mandatory E-Payment of tax reduced from Rs. 10L to Rs. 1L
280 Due date for furnishing of quarterly statement in Form A-3 by SEZ Unit or the Developer
279 New Clarification regarding VCES vide Circular No. 174_9_2013
278 Conversion Rate for Foreign Exchange w.e.f. 22nd November 2013
277 Canteen - Exempt from Service Tax
276 Conversion Rate for Foreign Exchange w.e.f. 18th October 2013
275 Clarification on applicability of Service Tax on Restaurant Service
274 Conversion Rate for Foreign Exchange w.e.f. 4th October 2013
273 Service Tax Return, April-Sep, 2013
272 Guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994
271 Whether sales tax or service tax is applicability on hire charges received on transfer of right to use goods
270 Conversion Rate for Foreign Exchange w.e.f. 17th September 2013
269 Ad-hoc Exemption Order for taxable services provided by the Hotel or Restaurant in the flood affected State of Uttarakhand
268 Applicability of Reverse Charge Mechanism-Central Industrial Security Force -CISF
267 Courses approved by National Skill Development Corporation exempt from service tax
266 VCES declarant(s) mandatorily have to pay atleast 50% of Declared Tax Dues on or before 31.12.2013
265 Due Date of Filing Service Tax Return Oct. 2012 to March 2013 Extended
264 Conversion Rate for Foreign Exchange (w.e.f. 23rd August 2013
263 Service Tax Return Online Version- Oct. 2012 to March 2013 available on ACES
262 SSI exemption to be granted individually to individual co-owner of property
261 New Clarification regarding VCES vide Circular No. 170_5 _2013
260 Service Tax Refund can't be denied without specifying list of required documents
259 Conversion Rate for Foreign Exchange (w.e.f. 2nd August 2013
258 Service Tax Return Utility - Oct. 2012 to March 2013 available on ACES
257 Conversion Rate for Foreign Exchange (w.e.f. 19th July 2013
256 Changes in Procedure w.r.t claiming of exemption or Refund for SEZ Units or Developers
255 Whether Service tax liability discharged by agent shall be considered as liability discharged by Service provider himself
251 Conversion Rate for Foreign Exchange (w.e.f. 7th June, 2013
250 No Refund of Interest if Liability has been admitted
249 Service Tax Return is available on ACES
248 Conversion Rate for Foreign Exchange (w.e.f. 17th May, 2013
246 Service Tax Return can be filed even for the period prior to registration
245 Construction Service - Change in Abatement
244 Input Service Distributer may distribute credit of ST even if it has been paid prior to registration
243 No Service Tax on Chit Fund Business
242 Benefit of Duty Credit Scrip Now in Service Tax
241 Last date for ST-3 for the period of October 2012 to March 2013 Announced
240 Clarifications for the New Forms of Appeal to CESTAT
238 Admissibility of Cenvat Credit Prior to Production- Also Available
237 New Forms for Filing Appeal to CESTAT
236 Guest House provided by a Religious Institution is taxable under Accommodation Service
235 Due Date-ST-3 July-Sep, 2012 Extended from 15th April, 2013 to 30th April, 2013
234 Conversion Rate for Foreign Exchange w.e.f. 05.04.13
233 Availability of CENVAT Credit for Input services used in relation to erection of capital goods
232 Amendments required in online registration form before filling the ST-3
229 Dismissal of all the appeals on the basis of non-compliance by a single petitioner not valid
228 New Form of Service Tax Return/ST-3
227 (Time limit prescribed in Notification No. 41/2007-ST cannot be extended
226 Willingness to pay ST not a bar to challenge Leviability of ST
225 Penalty imposed on a partnership firm means penalty on partners thereof
220 HC Interim Stay on Demand Recovery till disposal of Stay Application by Appellate Authority
219 No Service tax is leviable on Reminder Letters given by Insurance Companies for life insurance policies.
218 Validity of Payment of Service Tax Under Wrong Category
217 Service Tax on Transportation of Milk by rail/ vessel
216 Modifications in Form ST 1
215 New Appeal Case Listing Mechanism before CESTAT
214 Scope of Mega Exemption Extended
212 Service tax demand can be made only for the category which has been alleged in the SCN
211 Service Tax not chargeable on VAT
210 Excel Utility for Service Specific Accounting Codes
209 Illustration to clarify issues on Accounting Codes for payment of tax
208 Service Tax to be Charged on TDS as it is a Part of Consideration
207 No time-limit for taking Credit under CENVAT Credit Rules
206 Restoration of Service Specific Accounting Codes for Payment of Tax and Service Tax Registration
205 Professional & Liaisoning Services used for obtaining Export Incentives- “An Input service”
204 No Service Tax on Incentive received from CRS Company
203 New Service Tax Return Form Released for the Quarter April’12 to June’12
202 Due Date of filing Service Tax Return is extended by one month
201 Levy of Service Tax on Transportation of Goods by Rail From 1st October 2012
200 Levy of Service Tax on Railway Passengers Travelling in Ac Class/first Class From 1st October 2012