Others Judgements
The State Commission has correctly appraised the case, no jurisdictional error, or legal principle ignored, or miscarriage of justice, is visible. Its Order of 25.08.2014 calls for no interference.
Fees received by the cricket players from IPL team owners is not Business Support Service
Bimal Jain 30 January 2023 at 14:22
The CESTAT, Ahmedabad in Yusuf khan M Pathan & Irfan Khan Pathan v. C.C.E. & S.T. [Final Order No. A/ 10086-10087 /2023 dated January 20, 2023] Set aside the order demanding Service Tax on the fees paid to cricketers. Held that, the fees received by
The Hon'ble Delhi High Court in M/s. Hero Motocorp Ltd. v. Union of India & Ors [Review Petition 318/2022 in W.P.(C) 2032/2019 dated December 15, 2022] has dismissed the review petition filed by the Revenue Department, and upheld the order passed by
Installation services for illumination of roads cannot be construed as Construction Services
Bimal Jain 10 January 2023 at 11:59
The AAR, Chhattisgarh in the matter of M/s HPL Electric and Power Ltd. [Order No. STC/AAR/02/2022 dated May 2, 2022] has ruled that installation services for highway lighting systems cannot be considered as "Construction services" under SI. No. 3(iv)
Primary allegation cannot be added to the SCN by issuing Supplementary Notice
Bimal Jain 22 December 2022 at 16:32
The Hon'ble Delhi High Court ("the High Court") in the case of M/s.Usha Rani Girdhar v. Income Tax Officer [W.P. (C) 16090 of 2022]dated November 25, 2022, held that Assessing officer ("the AO") cannot add primary allegation in Notice by issuing Supp
Classification of service depends on essential character of service
Bimal Jain 22 December 2022 at 16:32
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad ("the Tribunal") in the case of M/s.Talala Taluka Sahakari Khand Udyog Mandali Limited v. Commissioner of Central Excise and Service Tax [Service Tax Appeal No. 10372 of 2012—DB] dated
Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste
Bimal Jain 21 December 2022 at 17:22
The CESTAT, New Delhi in M/s Ayyan Energy Resources (P) Ltd. v. Commissioner [Customs Appeal No. 567 of 2011 dated December 6, 2022] upheld the order passed by the Revenue Department confiscating the waste oil and imposing the penalty on import of th
ICAI has suo moto powers to initiate disciplinary actions against CAs without written complaint
Bimal Jain 21 December 2022 at 17:22
The Hon'ble Delhi High Court in C.A. Sanjay Jain v. Institute of Chartered Accountants of India & Ors. [W.P.(C) 3372/2020, CM APPL. 11964/2020 dated December 16, 2022] has held that the Institute of Chartered Accountants of India ("ICAI") can exercis
Once allotment has made u/s 67(3) it is a private placement
FCS Deepak Pratap Singh 20 December 2022 at 16:29
Once allotment is made to less than fifty allottees by way of private allotment the first proviso to Section 67(3) clearly makes it a private issue and not a public issue.
The Income Tax Appellate Tribunal, Hyderabad ("the ITAT") in DCIT v. Omega Shelters Pvt Ltd [I.T.A. No. 612/Hyd/2017 dated October 31, 2022] held that expenditure incurred for construction of a new facility and subsequently abandoned at work-in-progr
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