Centaxonline’s Tax Gazette
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Statutory Scope
Inclusion of Kandala and Vishakhapatnam Sea Ports for export of essential commodities to Maldives: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification for inclusion of Kandala and Vishakhapatnam Sea Ports for export of essential commodities to Maldives during FY 2024-25.
Key Details:
Statute Number: NOTIFICATION NO. 22/2024-25
Date of Statute: 01-08-2024
Case Chronicles
Advance received against supply portion in turnkey contract is liable to GST: AAR
GST ?|? CASE LAW
GST: Where contract entered by applicant-assessee, is a turnkey contract and both of which are interlinked and interdependent on each other to performance, therefore, it leads to conclusion that turnkey contract entered by applicant-assessee with PGVCL, is a works contract as defined u/s 2(119) and said turnkey contract cannot be held to be a divisible contract.
Key Details:
Case Name: In re : Vijai Electricals Ltd.
Citation: (2024) 21 Centax 42 (A.A.R. - GST - Guj.)
HC directed dept. to accept payment made belatedly under Sabka Vishwas Scheme due to technical glitch
GST ?|? CASE LAW
ST: Substantive benefits of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be denied on procedural technicalities where bona fide reasons like technical glitches in internet banking system, prevented assessee from payment within period prescribed in Scheme, and amount was paid belatedly by one day.
Key Details:
Case Name: Jai Sai Ram Mech & Tech India Pvt. Ltd. vs. Union of India
Citation: (2024) 21 Centax 29 (Bom.)
HC issued notice to Govt. in writ filed against levy of GST on sale of land by auction as it wasn’t a supply of service
GST ?|? CASE LAW
GST: Where assessee contended that GST was being levied on sale of land which is not taxable under Schedule III of CGST Act, notice was issued and ad-interim relief granted, pending further hearing.
Key Details:
Case Name: Peshavaria Exports Pvt. Ltd. vs. State of Gujarat
Citation: (2024) 21 Centax 37 (Guj.)
Supply of vouchers to be treated as supply of goods; taxable at 18% under GST: AAR
GST ?|? CASE LAW
GST: Where applicant-assessee is involved in trading of vouchers for a consideration in course of furtherance of business and vouchers qualify to be considered as movable property and "goods", therefore, impugned transaction amounts to supply of goods in terms of Section 7(1).
Key Details:
Case Name: In Re : Payline Technology Pvt. Ltd.
Citation: (2024) 21 Centax 41 (A.A.R. - GST - U.P.)
Demand to be stayed since there would be no automatic reversal of ITC on non-payment of GST by supplier: HC
GST ?|? CASE LAW
GST: Where Authority had raised demand on assessee on account of ITC being availed by assessee in violation of section 16(2)(a) on ground that one of its suppliers had closed down its business, matter was to be listed and demand was to be stayed.
Key Details:
Case Name: Asian Hotels (East) Ltd. vs. Deputy Commissioner of State Tax
Citation: (2024) 21 Centax 44 (Cal.)
Assessee couldn’t file writ petition challenging order of assessment if statements were obtained from it during inspection: HC
GST ?|? CASE LAW
GST: Where during inspection of business premises of assessee, statements were obtained from assessee as if it had agreed to pay tax, assessee could not file writ petition challenging order of assessment under article 226 and it was directed to file statutory appeal before Appellate Authority.
Key Details:
Case Name: MPS & Co. vs. Deputy Commissioner (Appeal), TNGST
Citation: (2024) 21 Centax 45 (Mad.)
HC quashed order passed against dead person; directs GST Dept. to issue common notice to legal heirs of deceased
GST ?|? CASE LAW
GST: Where assessee's father who was registered under GST and was running a business concern died and thereafter GST Authorities issued a show cause notice on 29-12-2023 in name of deceased dealer, impugned order passed against dead person was to be quashed and GST Authorities were to be directed to issue a common notice to assessee representing interest of other legal heirs of deceased dealer.
Key Details:
Case Name: Unnikrishnan R. vs. Union of India
Citation: (2024) 21 Centax 47 (Mad.)
Smartra Immobiliser used to prevent vehicle from being stolen is rightly classifiable under CTH 8708 99 00: CESTAT
CUSTOMS ?|? CASE LAW
Customs: SMARTRA Immobilizer is classifiable under Tariff Item 8708 99 00 of Customs Tariff Act, 1975 as a part of motor vehicle and not under Tariff Item 8536 50 90 as a switch.
Key Details:
Case Name: Commissioner of Customs, BANGALORE vs. Bosch Ltd.
Citation: (2024) 21 Centax 27 (Tri.-Bang)
HC set-aside penalty imposed on ‘abandoned cargo’ as importer wasn’t given document to negotiate with bank
CUSTOMS ?|? CASE LAW
Customs: Where shipper had not presented original shipping documents to foreign seller's bank and noticee did not come forward to take cargo delivery as they were not given any documents, noticee was neither importer under Section 2(26) of Customs Act, 1962 nor crossed threshold under Section 46 to file Bill of Entry, and hence, penalty on noticee on abandoned cargo was not justified.
Key Details:
Case Name: Shanthi Feeds Pvt. Ltd. vs. Commissioner of Customs, TUTICORIN
Citation: (2024) 21 Centax 31 (Mad.)
HC quashes SCN & order demanding service tax on remuneration received by partner from firm
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Assessee’s remuneration in its capacity as a partner of Ernst and Young LLP, was not amenable to service tax.
Key Details:
Case Name: Aashish B. Kasad vs. Deputy Commissioner of GST (DIVISION VI)
Citation: (2024) 21 Centax 25 (Bom.)
Supply of food & beverages to airlines doesn’t amount to outdoor catering service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: In-flight catering services provided by assessee is not “outdoor catering service" but amounts to sale, hence, service tax is not leviable.
Key Details:
Case Name: Commissioner of Central Goods, Service Tax & Central Excise, Delhi I vs. Ambassador Sky Chef
Citation: (2024) 21 Centax 26 (Tri.-Del)
No penalty if assessee was under bona fide belief that he was eligible for area-based exemption: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Assessee entitled to cum-duty calculation as it had not collected excise duty under bona fide belief as its eligibility for Area based exemption.
Key Details:
Case Name: Parvatiya Plywood Pvt. Ltd. vs. Commissioner, Customs Central Excise & Service Tax, Meerut-II
Citation: (2024) 21 Centax 30 (Tri.-Del)
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