Judgements and Orders, Supreme Court and High courts of India

The applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad, Gujarat-380054 is conducting a training programme called ‘Exploring Potential & Achieving Dreams’ popularly knownas ePaD for Indian clients

The applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is th

M/s Shalby Limited, Shalby Hospital, Opp Karnavati Club, S.G. Highway,Ahmedabad-380015 having a GSTIN: 24AAICS5593B1ZC, has filed an applicationfor Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA

The applicant M/s. Manoj Bhagwan Mansukhani(M/s.Rishi Shipping),Plot No.113-116, Rishi House, Ward No.6, Industrial area, Gandhidham,Kutch-370201 is service provider operating in Kandla port; that till this timethey were handling imported fertiliser

M/s. Ahmedabad Municipal Transport Service is registered under GSTand having a GSTIN: 24AAALA1563C1ZV, has filed an application for AdvanceRuling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act,2017 in FORM GST ARA-01 discharging th

The applicant M/s. Trellborg Marine Systems pvt.ltd., 1702-1709, 17thfloor, B-Block, West Gate, YMCA club, S.G.Highway, Ahmedabad-380015 is engaged in the business of trading of products like fixtures, buoys, bollards,frontal frames and fascia pads w

The applicant M/s. Aristo Bullion pvt.ltd., R.B.Chamber, B/3. Chanla Ole, Manek Chowk, Ahmedabad-380001 has submitted that they recently registered as a private limited company with effect from 25.07.2020 for which Certificate of Incorporation is iss

The AAR, Karnataka in the matter of M/S. SPSS South Asia Pvt. Ltd., [Advance Ruling No. KAR/ADRG/15 of 2021, dated March 24, 2021] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said

The Hon'ble ITAT, Jaipur in Modern Threads India Limited v. ACIT (Income Tax Appeal Nos. 198/JP/2019 and 199/JP/2019 decided on February 15, 2021) has held that payment of sales commission by the assessee to non-resident agents for the services rende

This appeal is directed against the order dated August 29, 2014 passed by the Commissioner of Central Excise and Service Tax, New Delhi , by which the demand of service tax amounting to Rs.5,94,76,320/- not paid on the amount received against develop