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The Position of Levy of Service Tax on Club Service During Pre GST Regime
THE POSITION OF LEVY OF SERVICE TAX ON CLUB SERVICE DURING PRE GST REGIME Further SC in the case of State of West Bengal Vs Calcutta Club Ltd MANU/SC/1367/2019 has held that from 2005 onwards the Finance Act 1994 does not levy service tax on
Advocate Pradeep KumarApr 20, 2020Reliance Industries Vs state of Gujarat: Section 84A of the GVAT Act is ultra vires
Parties to the case: Reliance Industries Vs state of Gujarat Appeals: R/SPECIAL CIVIL APPLICATION NO. 14206 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 13405 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 13407 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14207 of 2018 With R/SPECIAL CIVIL
CA Shafaly GirdharwalApr 19, 2020What is a Cess?
Cess: The Supreme Court observed in para 40 of the judgement that the expression “cess” means a tax levied for some special purpose, which may be levied as an increment to an existing tax. The cess was with respect to goods and services tax. It
Applicability of the General Clauses Act, 1897 for the interpretation of the Constitution
Applicability of the General Clauses Act, 1897 for the interpretation of the Constitution: Article 367(1) of the Constitution states that the General Clauses Act, 1897 (subject to the adaptations and modification made under Article 372) shall apply for the interpretation of the Constitution. The relevant
CA Shafaly GirdharwalApr 18, 2020SCN Is Must – No Demand Or Coercive Action Without SCN & Personal Hearing.
SCN IS MUST – NO DEMAND OR COERCIVE ACTION WITHOUT SCN & PERSONAL HEARING. The Department, of late, has been issuing letters/communications seeking to recover the amount of interest, commenced recovering proceedings under Section 79 and other provisions of CGST Act, without serving any Show
Advocate Pradeep KumarApr 18, 2020Show cause notice (SCN) in GST
Show cause notice (SCN) What is a Show cause notice (SCN) ? Why it is important. When it is deemed to be served. What is the importance of service of notice? We will try to find out the answers for all of these questions. Related
CA Shafaly GirdharwalApr 18, 2020What is difference in Repeal and amendment
Difference in Repeal and amendment The term ‘repeal’ is used when the entire act is abrogated. The term ‘amendment’ is used when a portion of an Act is repealed and re-enacted. There is no real distinction between them. Repeal thus includes partial repeal. The word
Notification No.10/2017-Central Tax (Rate)
Notification No.10/2017-Central Tax (Rate) [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.10/2017-Central Tax (Rate) New Delhi, the 28th June 2017 G.S.R. (E).- In exercise of the
Punjab And Haryana HC in the case of B K Khosla Versus State of Punjab
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. (248) CWP-5329-2016 Date of Decision: March 05, 2019 B K Khosla .. Petitioner Versus State of Punjab and others .. Respondents CORAM: HON’BLE MR. JUSTICE HARSIMRAN SINGH SETHI Present: Mr. Naresh Jain, Advocate, for the
Notification No.9/2017-Central Tax (Rate)
Notification No.9/2017-Central Tax (Rate) [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.9/2017-Central Tax (Rate) New Delhi, the 28th June 2017 G.S.R. (E).- In exercise of the
Notification No. 22/2018 – Central Tax (Rate)
Notification No. 22/2018 – Central Tax (Rate) [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 22/2018 – Central Tax (Rate)
“84A of GVAT Exclusion of period in some cases
(1) Notwithstanding anything contained in this Act, an issue on which the Appellate Authority or the Appellate Tribunal or the High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings and an appeal to the Appellate