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Upon a person obtaining exemption, he cannot be said to be discharging liability to pay duty. The Court clarified that charging provision under Section 110(3) of Finance Act, 2018 is a percentage of customs duty paid, as collected by the Central Government. The duty paid being zero, collection is zero and the percentage of it must also be zero.
In cases where a search is conducted after 31-03-2021, the first proviso to Section 153C (1) would have to be construed and tested as regards the date when the Assessing Officer decides to initiate action against the non-searched entity.
Arbitration and Conciliation Act, 1996 — S. 11(6) — Issue of limitation — Adjudication of, as an admissibility issue at the stage
The Tribunal opined that both service provider and service recipient were government undertakings and cannot be said to have any intention to evade the tax payment.
by Smeet Sanghvi† and Khushi Patel††
The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.
“The services like wireline logging, perforation and other wireline related services involving mechanical jobs which were undertaken by appellant at the time of drilling an oil well are integrally connected with the mining of oil or gas and have a direct nexus with the drilling of a well.”
by Onkar Thakur†, Nalin Jha†† and Saksham Chaturvedi†††
The 5-Judge Constitution Bench heard a batch of cases challenging the controversial electoral bonds scheme over three days, before reserving the verdict in November.
by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82
The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.
Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60
As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would
The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
by Anamika Mishra†
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17