JUDGEMENT

export of service

Can Intermediary claim refund as ‘export of service’?

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL in case of Teretex Trading (P.) Ltd. vide ORDER NO. 03/WBAAR/2021-22 dated JUNE 28, 2021 decided the same issue. • Submission of Applicant:- As stated by the applicant, the modus operandi of the business activities to be undertaken by him may be briefly summarised as under:   To locate …

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WIPO

World Intellectual Property Organization Bars Delhi-based Firm ‘Om Soft Solutions’ from Illegally Using Brand Name “Khadi”

The World Intellectual Property Organization (WIPO), a specialized agency of the United Nations for brand protection across the world, has ordered a Delhi-based firm against using a domain name http://www.urbankhadi.com, which illegally uses the  brand name “Khadi”.  The Administrative Panel of WIPO’s Arbitration and Mediation Center has ruled that the firm “Om Soft Solutions”, owned …

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ITAT

Diary, Note Book and Deleted Data in CPU are not Books of Accounts of the Asseseee: ITAT Chennai

ITAT Chennai held that diary, note book and deleted data in CPU are not books of accounts of the asseseee in course of its business and thus, no addition could be made towards entries found in those diary , note book and deleted entries of tally software from retrieved data of Computer CPU as unexplained …

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Demonetization-0d4869cd

ITAT Agra Bench: No tax on cash deposits made by housewives during demonetization 2016

The Income Tax Appellate Tribunal (ITAT), Agra bench consisting of Judicial Member Lalit Kumar and the Accountant Member Dr Mitha Lal Meena has ruled that cash deposit made by the housewives during the demonetization scheme 2016, cannot be subject to addition if such deposits are below Rs 2.5 lakh and such amount shall not be …

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JUDGEMENT

Ruling by AAR Gujarat on Grinding of Plastic Material [Read Judgement]

Case: Manishbhai Champakbhai Mehta. Dated: 30.07.2020 Query: What is the HSN code of grinding of plastic material and what is the tax rate of said goods? Ruling by AAR: HSN code of grinding of plastic depends upon the type of polymers in primary forms of the heading 3901 to 3914 and GST rate would be …

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JUDGEMENT

18% GST will be Charged on Labour Supply if the Registered Person Does Not Meet the Criteria of Pure Agent: AAR Gujarat [Read Judgement]

Case: Bhadresh Kumar Rameshchandra Dave. Dated: 14.10.2020 Query: What will be the applicable GST rate for the activity carried out by the applicant? [ihc-hide-content ihc_mb_type=”show” ihc_mb_who=”2″ ihc_mb_template=”1″ ] Ruling by AAR: In view of the above discussion GST rate for the activity carried out by the applicant i.e. supply of labour would be 18% {CGST-9% …

18% GST will be Charged on Labour Supply if the Registered Person Does Not Meet the Criteria of Pure Agent: AAR Gujarat [Read Judgement] Read More »

Delhi High Court

Delhi High Court Bars JBMR Enterprises from Using Brand Name ‘Khadi’

Delhi High Court has directed a Ghaziabad-based trader, who indulged in fraudulent manufacturing and selling of counterfeit Khadi Prakritik Paint, to stop all such activities immediately. The court noted that the defendant JBMR Enterprises, owned by one Umesh Pal, has indulged in “counterfeiting” by illegally using the “Khadi” brand name and copying the name and …

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JUDGEMENT

Common Maintenance Fund Collected from Members is Liable to GST at the Time of Actual Supply of Service [Read Judgement]

Case: The Capital Commercial Co-op. (Service) Society Limited Question-1: Whether applicant is liable to pay GST on the common maintenance fund/ deposit collected from their members? Answer: Answered in affirmative. Question-2: If Yes, then, what shall be considered as the time of supply for such transaction? Answer: The amounts so utilized for provision of service …

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judgement scale and gavel in judge office

Medicines, Consumables and Implants used With or Without Packages along with Allied Services will be Considered as Composite Supply: AAR Gujarat [Read Judgement]

In the case of Shal by Limited, AAR Gujarat held that the medicines, consumables and implants used in the course of providing l health care services to in-patients for diagnosis or treatment for patient opting with or without packages along with allied services i.e. (room rent/ food/ doctor fees Etc.) provided by hospital is a …

Medicines, Consumables and Implants used With or Without Packages along with Allied Services will be Considered as Composite Supply: AAR Gujarat [Read Judgement] Read More »

JUDGEMENT

Trelleborg Marine Systems India Pvt Ltd- AAR Gujarat

Query: Classification and rate of tax leviable on Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types). Ruling: Please Click Here to Download the Order.

AAR GUJARAT

Aristo Bullion Pvt Ltd- AAR Gujarat

Query: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? Ruling: The applicant cannot use the Input Tax Credit …

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BOMBAY HC

A.T.E. Enterprises Pvt Ltd vs Union of India & Others- Bombay High Court

Bombay HC (Division Bench) today presided over matter pertaining to constitutional validity of Section 13(8)(b) dealing with ‘place of supply’ in case of ‘Intermediary service’; While Justice Ujjal Bhuyan held 13(8)(b) of the IGST Act to be ultra vires besides being unconstitutional, Justice Ahuja likely to pronounce a differing view on June 16, 2021. Bombay …

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GURU NANAK INDUSTRIES V/S AMAR SINGH - judgement

GURU NANAK INDUSTRIES V/S AMAR SINGH

Four persons, including two brothers, Swaran Singh and Amar Singh, both of whom have since died and are represented by their legal representatives, had constituted a partnership firm – Guru Nanak Industries, on 2nd May 1978. On 6th May 1981, a fresh partnership deed was executed between Swaran Singh and Amar Singh as the other …

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