Parking Services Of Cycle, Scooters Doesn't Attract Service Tax: Punjab & Haryana High Court
2 years, 1 month ago

Parking Services Of Cycle, Scooters Doesn't Attract Service Tax: Punjab & Haryana High Court

Live Law  

The Punjab and Haryana High Court has held that the service tax is not payable on the parking services for cycles and scooters.The single bench of Justice Vinod S. Bhardwaj has directed the department to release the security amount along with the interest within four weeks.The petitioner/assessee had taken vacant land on lease at Bus Stand, Karnal, for parking of cycles/scooters during the. The Punjab and Haryana High Court has held that the service tax is not payable on the parking services for cycles and scooters. The single bench of Justice Vinod S. Bhardwaj has directed the department to release the security amount along with the interest within four weeks. As per the communication dated November 1, 2018, sent by the Assistant Commissioner of the Central Excise to the office of the Advocate General, pointing out that the service tax was not applicable to the cycle parking stand.

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Council may increase GST rate on all kinds of used cars to 18 per cent
4 days, 13 hours ago

Council may increase GST rate on all kinds of used cars to 18 per cent

New Indian Express  

JAISALMER: The GST Council in its 55th meeting on Saturday is likely to announce changes in tax rates on several goods and services. As per sources, the fitment panel of the Council has decided to levy 18% GST on all kinds of used cars. The Council is likely to agree with the fitment panel’s recommendation and raise GST rate to …

Punjab Roadways Cannot Deprive Himachal Pradesh Govt Of Passenger Tax, Interest On Delayed Payment When Its Buses Are Plying On Territory: HC
1 month, 1 week ago

Punjab Roadways Cannot Deprive Himachal Pradesh Govt Of Passenger Tax, Interest On Delayed Payment When Its Buses Are Plying On Territory: HC

Live Law  

The Himachal Pradesh High Court recently directed the Punjab Roadways to clear the interest due upon it for delayed payment of passenger tax and surcharge to the HP government. A division bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that the body first failed to deposit any tax with the authorities of Himachal Pradesh despite …

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
4 months, 3 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile
1 year, 2 months ago

GST | Circular Does Not Override Statutory Provisions: Allahabad High Court Quashes Demand Of Rs. 235 Crores Against Vivo Mobile

Live Law  

The Allahabad High Court has quashed demand of Rs. If the law were to be read otherwise, i.e., that the ITC claim may never arise unless the tax is first paid then, the second proviso to section 16 itself would be rendered otiose.” Further, placing reliance on Union of India v. Bharti Airtel Ltd. and Others, wherein the Supreme Court …

CESTAT Upholds Service Tax Demand Against The Service Provider Based On ONGC’s Reply
1 year, 4 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 …

Delhi HC Upholds GST On Auto Ride Through Platforms Like Uber
1 year, 8 months ago

Delhi HC Upholds GST On Auto Ride Through Platforms Like Uber

News 18  

The Delhi High Court has upheld the Centre’s decision to levy GST on the services offered by an auto-rickshaw or other non-air-conditioned carriages through electronic commerce operators like Uber. A bench headed by Justice Manmohan dismissed the petitions of Uber India Systems Private Ltd and others challenging the 2021 central government notifications making fare in respect of a booking through …

Be ready to pay GST while booking autos! Delhi HC upholds Centre’s notification
1 year, 8 months ago

Be ready to pay GST while booking autos! Delhi HC upholds Centre’s notification

Live Mint  

The Delhi High Court has dismissed three petitions filed by Uber India Systems Private Limited, Pragatisheel Auto Rickshaw Driver Union, and IBIBO Group Private Limited challenging the central government's imposition of Goods and Services Tax on online booking of autorickshaw rides through ride-sharing applications. Uber India Systems Private Limited argued in its submissions that the imposition of GST on autorickshaw …

Delhi High Court Upholds Notifications Levying GST On Auto Rikshaw, Bus Services Booked Through Apps Like Uber, Ola
1 year, 8 months ago

Delhi High Court Upholds Notifications Levying GST On Auto Rikshaw, Bus Services Booked Through Apps Like Uber, Ola

Live Law  

The Delhi High Court on Wednesday upheld the validity of notifications issued by the Union of India levying goods and services tax on auto rickshaw and bus services booked through e-commerce platforms like Ola and Uber. The issue before the court was whether the notifications arbitrarily create a classification between the ECOs and individual service providers solely based on the …

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT
2 years, 1 month ago

No Service Tax Payable On Security Deposit Taken From Customers Towards Trading Of Shares: CESTAT

Live Law  

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that service tax is not payable on security deposits taken from customers towards the trading of shares.The two-member bench of Ramesh Nair and Raju has observed that the amount is refundable and was towards security deposits and was not for the purpose of. The Ahmedabad Bench …

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT
2 years, 3 months ago

Service Tax Exemption Available On Rendering Transmission Of Electricity: CESTAT

Live Law  

The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta and P. Anjani Kumar, has held that the service tax exemption is available on the transmission of electricity.The appellant/assessee is in the business of manufacturing power transmission towers and parts and accessories. The Chattisgarh Customs, Excise and Service Tax Appellate Tribunal, consisting of Justice Dilip Gupta …

It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court
2 years, 3 months ago

It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court

Live Law  

The Bombay High Court has held that the taxpayer has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount was paid to the Government of India through Indian Railways. Petitioner addressed communications dated February 3rd, 2022 and February 23rd, 2022 to the …

Municipal Corporations Can Levy Advertisement Fee/ Tax Under KMC Act, No Conflict With Levy Of GST: Karnataka High Court
2 years, 7 months ago

Municipal Corporations Can Levy Advertisement Fee/ Tax Under KMC Act, No Conflict With Levy Of GST: Karnataka High Court

Live Law  

The Karnataka High Court has declared that there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy A single judge bench of Justice Suraj Govindaraj gave the declaration while rejecting a petition filed by Hubballi Dharwad Advertisers Association and others, which had challenged the demand notice dated 13.06.2018 issued by …

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection
2 years, 7 months ago

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has granted interim protection on the levy of GST on mining royalty and allied charges. More than 10 writ petitions were filed challenging the show cause notices issued by the department directing them to furnish data relating to the payment of royalty against licencing services for …

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue
2 years, 9 months ago

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

Live Law  

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia …

Can't Withdraw Tax on 'Mobility Devices' for the Disabled, Centre Tells Supreme Court
4 years, 1 month ago

Can't Withdraw Tax on 'Mobility Devices' for the Disabled, Centre Tells Supreme Court

News 18  

Devices that aid India’s disabled people move will continue being taxed. The central government has declined to interfere with the GST Council’s decision to impose a five per cent tax on ‘mobility devices’ that assist the disabled in walking. Attorney General KK Venugopal has told a bench, headed by Justice DY Chandrachud, that there is nothing that the Finance Ministry …

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