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March 5, 2023

GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 16476 of 2021Petitioner:Educational Initiatives Pvt. Ltd.Respondent: Union of IndiaDate of decision: 18/02/2022Judges: Mr. Justice J.B Pardiwala and Ms Justice Nisha M.Thakore Facts GAAR held GAAAR held Petitioner’s argument in High Court “GST is also exempt on input …

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Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P. Nos.5518 & 1555 of 2020Petitioner: Greenwood owners associationsRespondent: Union of IndiaDate of desision: 01.07.2021Judge: Honourable Mr.thilak K Nath Facts The Authority for Advance Ruling (AAR) Petitioner’s argument Respondent’s argument 4.    Respondent relies on the judgment of the Constitutional Bench of …

Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt Read More »

Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved

Brief summary of the case Court: HIGH COURT OF TRIPURAAGARTALANumber: W.P. (C) No.279/2021Petitioner: M/S Sarvasiddhi Agrotech Pvt. Ltd.    Respondent: The Union of IndiaDate of decision: 20.04.2021Judges: Honourable Mr.T.K.Deb,Advocate and Mr. Biswanath Majumder,CGC. Facts Defense put up by the petitioner in adjudicating authority The petitioner had submitted an affidavit dated 05.04.2019 forgoing the actionable claim or enforceable …

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Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply

Brief summary of the case Court: IN THE SUPREME COURT OF INDIACIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2289-2293 OF 2021APPELLANT: C.C., C.E.& S.T. – BANGALORE (ADJUDICATION) ETC.Date of desision: 23.12.2020RESPONDENT:  M/S NORTHERN OPERATING SYSTEMS PVT LTD.Judge: Honourable Mr. Ravindra Bhat, J Facts  Held by commissioner The assessee filed two appeals before the CESTAT. The assessee …

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Charitable Trust running medical store to give medicines without profit required to be registered under GST

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/SPECIAL CIVIL APPLICATION NO. 7822 of 2021Petitioner: Nagri Eye Research FoundationRespondent : Union of IndiaDate of decision: 09.07.2021Judges: Honourable Ms. Justice Bela M. Trivedi and Honourable Dr. Justice Ashok Kumar C. Joshi Facts Argument by Petitioner Argument by Respondent Judgement Download Nagri …

Charitable Trust running medical store to give medicines without profit required to be registered under GST Read More »

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