Gist of Important Indirect Tax Judgments
Appended below is the gist of important judgments in Indirect tax for week
Bhogavati Janseva Trust v. Commissioner of Central Excise, Kolhapur 2014 (34) S.T.R. 410 (Tri. - Mumbai)
Service tax – Classification of Services – Assessee was engaged in contract for harvesting & transportation of sugarcanes, for undertaking the same he used manpower – Held, Services in which manpower is used cannot be made classifiable under ‘Supply of manpower service.
Saumya Construction (P.) Ltd v. Commissioner of Service Tax, Ahmedabad 2014 (33) S.T.R. 274 (Tri. - Ahmd.)
Service tax – Real Estate Agent Services - Development agreement with society with an object of selling flats in its name wasn’t service by builder to society.
Iravanshi Builders & Developers v. Commissioner, Commercial Tax, Uttarakhand, Dehradun (2014) 74 VST 93(Uttarakhand)
Uttarakhand VAT – Section 2(55) – Works Contract - Agreement to construct an immovable property will be considered as selling of goods under Uttarakhand Value Added Tax Act, 2005.
Anand Decors v. Commissioner of Trade & Taxes, New Delhi (2015) 53 taxmann.com 235 (Delhi), MANU/DE/3526/2014
Delhi VAT – Section 6(3) – Sale Exempt from tax – The assessee purchased a car after payment of VAT on which no input tax credit was availed, he later on sold the car and claimed that the sale was exempt – Held, Sale of used Capital goods, on which no input tax credit on purchase has been availed, would be exempt from VAT under section 6(3) of the DVAT Act.