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Statutory Scope
CGST (Second Amendment) Rules, 2024 notified, incorporating changes from 54th GST Council Meeting recommendations
GST ?|? CIRCULARS & NOTIFICATIONS
Based on the recommendation of the 54th GST Council Meeting, the Government has notified the CGST (Second Amendment) Rules, 2024, which introduce changes related to Sections 74A and 128A, along with other key amendments.
Key Details:
Statute Number: NOTIFICATION 20/2024-CENTRAL TAX
Date of Statute: 08-10-2024
Union Territory Goods and Services Tax (Ladakh) Rules, 2024, notified by Government
GST ?|? CIRCULARS & NOTIFICATIONS
The Government has notified the UTGST (Ladakh) Rules, 2024. This notification provides that the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’) shall, mutatis mutandis, apply, with a few modifications.
Key Details:
Statute Number: NOTIFICATION 02/2024-UNION TERRITORY TAX
Date of Statute: 07-10-2024
Case Chronicles
HC directs GST authorities to remit seized cash as its seizure during search operation was without authority of law
GST ?|? CASE LAW
GST: Seizure of cash during GST search operations without explicit legal authority is impermissible and subject to return with interest.
Key Details:
Case Name: Krishna Chaurasia vs. Additional Director General, Directorate General of GST Intelligence
Citation: (2024) 23 Centax 73 (Del.)
Delay in appealing cancellation of registration can't be excused without valid grounds: HC
GST ?|? CASE LAW
GST: Where petitioners-assessees did not raise any valid ground against delay in filing appeal, further, extension of limitation as granted by Hon’ble Supreme Court did not have any application in both cases, furthermore, there was no reason to entertain writ petition on ground of testing constitutional validity of Section 29(2), which was found to be a last-ditch effort on part of petitioners-assessees, therefore,writ petitions were to be disposed of and impugned orders were to be upheld.
Key Details:
Case Name: Vaibhav Gopal Construction Private Limited vs. Union of India
Citation: (2024) 23 Centax 113 (Pat.)
Amendment Notification shall come into force on date of its issue in absence of specific stipulation: CESTAT
GST ?|? CASE LAW
Customs/IGST: In absence of stipulation in Notification No. 36/2021-Cus. dated 19.07.2021 amending Notification No. 45/2017-Cus. dated 30.06.2017, providing otherwise, it came into force on date of its issue and department could not infer that it was clarificatory with retrospective effect because of use of words ‘it is clarified’ and ‘for removal of doubt’; it was more so as amendment did not confer any benefit and was substantive as it imposed additional integrated tax.
Key Details:
Case Name: InterGlobe Aviation Ltd. vs. Commissioner of Customs
Citation: (2024) 23 Centax 81 (Tri.-Del)
Beneficial tax treatment to be given only to maintenance, repair & overhaul services provided for ships, vessels etc.: AAR
GST ?|? CASE LAW
GST: Where beneficial tax treatment is given only to maintenance, repair and overhaul services provided in respect of ships, vessels, its engine and its other components and parts and services provided by applicant-assessee do not primarily constitute maintenance, repair, or overhaul services as envisaged in notification.
Key Details:
Case Name: In Re: Visakha Trades
Citation: (2024) 22 Centax 477 (A.A.R. - GST - A.P.)
Supply of ‘Baby Carrier with hip seat’ would fall under HSN 6307 90 & attract 5% GST if sale value doesn't exceed Rs.1,000 per piece: AAR
GST ?|? CASE LAW
GST: Supply of ‘Baby Carrier with hip seat’ as manufactured by applicant-assessee shall be covered under HSN 6307 90 and would attract tax @ 5%, when sale value does not exceed Rs. 1,000/- per piece and @12% when sale value exceeds Rs. 1,000/- per piece.
Key Details:
Case Name: In Re: Butt Baby Enterprise Pvt. Ltd.
Citation: (2024) 23 Centax 122 (A.A.R. - GST - W.B.)
Profiteering provisions not attracted in respect of project "Ireo Waterfront" as no benefit of additional ITC accrued: CCI
GST ?|? CASE LAW
GST: Where respondent-assessee had not retained any ITC related to 'Ireo Waterfront' project and reversed all ineligible ITC pertaining to F.Y 2017-18 and 2018-19, therefore, it could be concluded that post-GST, no benefit of additional ITC had been accrued to respondent-assessee in respect of project "Ireo Waterfront", therefore, provisions of Section 171 (1) were not attracted in respondent-assessee's project "Ireo Waterfront".
Key Details:
Case Name: Director General of Anti Profiteering, C.B.I. & C., New Delhi vs. Ireo Waterfront Pvt. Ltd.
Citation: (2024) 23 Centax 123 (CCI)
SC dismissed SLP against orders of CESTAT/High Court involving tax less than Rs. 5 Crores
CUSTOMS ?|? CASE LAW
Customs: Where Department had filed appeals/SLP before Supreme Court against orders of CESTAT/High Court involving tax less than Rs. 5 Crores, same were to be disposed of leaving questions of law open.
Key Details:
Case Name: Commissioner of Customs (Exports), Chennai vs. Yashavi Enterprises
Citation: (2024) 23 Centax 121 (S.C.)
SCN issued to tech. university demanding service tax on income from affiliation fees to be quashed: HC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Show cause notices demanding service tax on income from affiliation fees received by technological university was quashed, holding that service tax cannot be levied on such income in light of previous division bench ruling on issue.
Key Details:
Case Name: Visvesvaraya Technological University vs. Additional Director General
Citation: (2024) 23 Centax 114 (Kar.)
Travel Agents rightly collected service tax from sub-agents as service recipients on commission received from airlines: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Section 73A(2) of Finance Act not applicable where travel agent collected service tax from sub-agents on commission received from airlines, as agent provided taxable services to sub-agents and was justified in collecting service tax from them.
Key Details:
Case Name: Riya Travel & Tours (India) Pvt. Ltd. vs. Additional Director General (Adjudication), New Delhi
Citation: (2024) 23 Centax 85 (Tri.-Del)
Extended period of limitation can't be invoked where SCN is issued merely on change of opinion: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Extended period of limitation cannot be invoked where SCN is issued merely on change of opinion without evidence of suppression or misstatement by assessee.
Key Details:
Case Name: Varsity Education Management Pvt. Ltd. vs. Commissioner of Central Tax, Hyderabad-IV
Citation: (2024) 23 Centax 86 (Tri.-Hyd)
CESTAT held that amount collected from unsuccessful bidders not returned is not chargeable to Service Tax
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Recipient in India liable to Service tax for service received from abroad only from 18-4-2006 after enactment of Section 66A of Finance Act, 1994.
Key Details:
Case Name: Bangalore International Airport Ltd. vs. Commissioner of Service Tax, Bangalore
Citation: (2024) 23 Centax 100 (Tri.-Bang)
Value of goods procured from vendors directly at customer’s site were not includible in assessable value of boilers erected: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Value of bought out items/parts procured from vendors directly at customer’s site and used there in erection of boilers supplied by assessee from their factory in CKD condition under turnkey contract was not includible in assessable value of boilers erected at site.
Key Details:
Case Name: Thermax Ltd. vs. Commissioner of CGST & CE, Pune-I
Citation: (2024) 23 Centax 119 (Tri.-Bom)
Redemption of mutual fund units is not trading of goods ; doesn't qualify as exempted service requiring reversal of credit: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Redemption of mutual fund units is not “trading of goods” and does not qualify as exempted service requiring reversal of CENVAT credit; extended period of limitation not invokable for raising such demand.
Key Details:
Case Name: Siegwerk India Pvt. Ltd. vs. Commissioner of Central Goods & Service Tax, Alwar
Citation: (2024) 23 Centax 118 (Tri.-Del)
Benefit of notification can’t be denied just because assessee didn’t specify that goods were cleared for home consumption: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Exemption is available to Indian Oil Corporation, Guwahati under Notification No.29/2002-CE dated 13.05.2002 whether goods cleared for home consumption or captive consumption.
Key Details:
Case Name: Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, Customs & Service Tax, Guwahati
Citation: (2024) 23 Centax 116 (Tri.-Cal)
No service tax could be levied on construction of residential complexes prior to 01-07-2010: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: CESTAT allowed assessee’s appeal against demand of service tax on construction of residential complex for period October 2007 to April 2010, holding that no service tax was leviable on such activity prior to 01.07.2010 as per settled legal position.
Key Details:
Case Name: Shanmuga Construction Services vs. Commissioner of Service Tax, Chennai
Citation: (2024) 23 Centax 117 (Tri.-Mad)
Legal Beacon
Foreign Exchange (Compounding Proceedings) Rules, 2024 – An Overview
CUSTOMS ?|? OPINION ?|? (2024) 23 Centax 139 (Article)
Section 15(1) of Foreign Exchange Management Act, 1999 (‘Act’ for short) provides for compounding of offences by the Directorate of Enforcement (‘ED’ for short) and Reserve Bank of India (‘RBI’ for short). The Central Government, for this purpose, made a Rule called as ‘Foreign Exchange (Compounding Proceedings) Rules, 2000 which came into effect from 01.06.2000.
Author
CS. Dr. M. Govindarajan
PCS & IP
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