Charitable Society Looking After Socio-Economic And Welfare Matters Of Ex-Servicemen, Their Families Can Levy Service Tax: Kerala HC
1 week, 3 days ago

Charitable Society Looking After Socio-Economic And Welfare Matters Of Ex-Servicemen, Their Families Can Levy Service Tax: Kerala HC

Live Law  

The Kerala High Court stated that services by charitable society who look after socio-economic and welfare matters of ex-serviceman and their families is liable to service tax. Jayasankaran Nambiar and Easwaran S. observed that “for an association like the assessee, the embarking on a transaction that is designed to earn income for its members, would have to be seen as a commercial venture and the assessee who embarks on such a venture, a 'commercial conern'.” In this case, the assessee/appellant is the Kerala State Ex-services League, which is a Charitable Society. The original authority found that the activities of the assessee would attract the definition of “security agency service” for the purposes of payment of service tax under the Finance Act, 1994, as amended. The assessee filed an appeal before the Appellate Tribunal which dismissed the appeal stating that the services provided by the assessee would attract the definition of “taxable service” under the head of “security agency service”. The said Circular which basically considers the applicability of service tax to educational institutes like IITs and IIMs, goes on to clarify that the principal activity of institutes like IITs and IIMs being the imparting of education without the objective of making profit, the said institutes cannot be seen as commercial concerns, even if for some of their activities they charged a fee.” Further, the bench opined that for an association like the assessee, the embarking on a transaction that is designed to earn income for its members, would have to be seen as a commercial venture and the assessee who embarks on such a venture, a 'commercial conern'.

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History of this topic

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court
1 month, 2 weeks ago

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

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The Kerala High Court stated that financial grants provided to the assessee for covering daily operational expenses do not qualify as payment for any services that the assessee might be providing and are not liable to tax. The Bench of Justice Gopinath P. observed that “The assessee has only received grants to meet its day-to-day expenses including salary, allowances etc. …

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court
1 month, 2 weeks ago

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

Live Law  

The Kerala High Court stated that financial grants provided to the assessee for covering daily operational expenses do not qualify as payment for any services that the assessee might be providing and are not liable to tax. The Bench of Justice Gopinath P. observed that “The assessee has only received grants to meet its day-to-day expenses including salary, allowances etc. …

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court
1 month, 4 weeks ago

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court

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The Kerala High Court stated that while determining the assessment of relevant years assessing authority cannot determine the assessment for earlier years without enquiry. observed that “…….we fail to understand how the assessing authority, as well as the First Appellate Authority, while considering assessment proceedings for the assessment years 2011-12 could have embarked upon an enquiry with regard to the …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
6 months, 1 week ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

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Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025
8 months ago

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025

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SUPREME COURT Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court Case name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand. Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court Case title: Sumit Bharana v. UoI …

Indirect Tax Cases Monthly Round Up: January 2024
11 months ago

Indirect Tax Cases Monthly Round Up: January 2024

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Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT
1 year, 4 months ago

No Service Tax Applicable On Providing Repair, Management And Maintenance Of Roads Services To NHAI: CESTAT

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The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is applicable to the repair, management, and maintenance of road services for the National Highway Authority of India.The bench of Anil Choudhary and A.K. The Hyderabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

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Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 5 months ago

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply

Live Law  

The Kolkata Bench Of Customs, Excise, and Service Tax Appellate Tribunal has upheld the service tax demand against the service tax provider based on ONGC’s reply.The bench of Ashok Jindal and K. Anpazhakan, while dealing with the issue of whether the appellant has recovered service tax from ONGC or not, noted that the only evidence available. The Kolkata Bench Of …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT
1 year, 8 months ago

Reimbursable Expenses Are Not Includible In The Taxable Value Of The Service: CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that reimbursable expenses are not includible in the taxable value of the service in terms of Rule 5 of the Service Tax Rules, 2006. The department was of the view that the reimbursable expenses are includible in the gross taxable value of the service by invoking …

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT
1 year, 10 months ago

Service Tax Not Payable On The Amount Collected From The Member Units For Treatment Of Effluent Water: CESTAT

Live Law  

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on the remuneration collected from the member units for the activity of treating effluent water.The two-member bench of Sulekha Beevi C.S. The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not …

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi
2 years, 6 months ago

Service Tax Cannot Be Levied On Reimbursement Of Expenses Incurred By The Service Provider: Reiterates CESTAT Delhi

Live Law  

The Delhi Bench of CESTAT has reiterated that service tax cannot be levied on reimbursement of expenses incurred by the service provider. Subba Rao, held that since Rule 5 of the Service Tax Rules, 2006 has been held to be ultra vires by the Supreme Court in the case of Union of India versus Intercontinental Consultants and Technocrats Pvt. The …

Is GST Leviable On Services Provided By Association To Its Members? Kerala High Court Issues Notice On KHCAA's Plea
3 years, 2 months ago

Is GST Leviable On Services Provided By Association To Its Members? Kerala High Court Issues Notice On KHCAA's Plea

Live Law  

The Kerala High Court has issued notice on a plea moved by the Kerala High Court Advocates' Association challenging the Goods and Services Tax (GST) levied on the goods and services provided by the Association to its own members.Justice Bechu Kurian Thomas observed while admitting the plea:"I am satisfied that the petitioners have made out a prima facie case, which …

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