Indirect TaxesSupreme Court
  • Supreme Court: Since the Indian importer is liable to pay IGST on the ‘composite supply’..., comprising of supply of goods and supply of services of transportation, insurance, etc. In a CIF contract, a separate levy on the Indian importer for the ‘supply of services’ by the shipping line would be in violation of Section 8 of the CGST Act,2017 show more

    May 19, 2022
  • Supreme Court: In case of secondment of employees from the overseas group companies, the assessee wa...s service recipient of the overseas group company which can be said to have provided manpower supply services or a taxable service. Where CESTAT relied upon two of its previous orders and the revenue itself has discharged later notices, evidences that the view held by the assessee about its liability was neither untenable, nor mala fide and therefore revenue was not justified in invoking the extended period of limitation show more

    May 19, 2022
  • Supreme Court - The incentive policy declared by the State Government, the power generating company ...was put in the list of ‘ineligible industries’ and thus, independently was not entitled to the exemption under the original Entry No.255(2). Thus, by such a transfer/sale from the eligible unit to another unit the benefit of exemption is availed by the ‘ineligible’ industry, which is wholly impermissible and that cannot be said to be the intention of the Government while providing the incentive in the form of exemption from payment of purchase tax. Such a benefit of exemption was available only to eligible units/industries and the steel industry of which respondent  belonged being one of the eligible industries. show more

    Jan 21, 2022
  • The absence of the words “as may be prescribed” in Section 54(3) does not deprive the ru...le making authority to make rules for carrying out the provisions of the Act. The purpose of the formula in Rule 89(5) is to give effect to Section 54(3)(ii) which makes a distinction between input goods and input services for grant of refund - Once the principle behind Section 54(3)(ii) of the CGST Act is upheld, the formula cannot be struck down merely for giving effect to the sameshow more

    Sep 13, 2021
  • Supreme Court - The proper officer must have good reason to subject imported goods to a chemical or ...other tests. If the law requires that something be done in a particular manner, it must be done in that manner, and if not done in that manner has no existence in the eye of law at more

    May 14, 2015

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