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Rule 2A Value of taxable service Execution of works contract Non-consideration of VAT assessment orders -- Assessee had filed VCES declaration declaring the tax dues. Revenue raised demand of service tax by applying the rates in terms of the composition rules, whereas the assessee|s contention was that the provisions of rule 2A of Service Tax Valuation Rules were required to be adopted. Held: Admittedly the composition rules are applicable on an option exercised by the assessee. In the absence of any option having been exercised for the period in question, the applicability of the composition rules ......
2019 TaxPub(ST) 0937 (CESTAT-All) A.V. Tech Interiors v. CCE & ST CESTAT-All, Service Tax Appeal Nos. 53368, 52954 of 2015/ALL, 05-Jul-2019

Section 66 ... -- 2019 TaxPub(ST) 0936 (Ker-HC) P.K. Chandradas v. Ambalavayal Grama Panchayath and Deputy Director of Local Fund Audit Wayanad Ker-HC, WP(C). No. 21953 of 2015, 23-Jan-2019

Section 39 Reassessment Reassessment order made to give effect of order of Court Powers of assessing authority -- Assessee challenged the reassessment orders passed under sections 39(2), 72(2) and 36(1) of the Karnataka Value Added Tax Act, 2003 as well as consequential notices of demand issued. Case of assessee was that the reassessment was made only to give effect of the order of Court. . Held: Proceedings sought to be re-opened under section 41 of the Karnataka Value Added Tax Act, 2003 on the basis of Court|s judgment is not permissible. If at all, it is the revisional authority who may be vested wit......
2019 TaxPub(VAT) 0430 (Karn-HC) Canara Interlock & Designer Tiles v. State of Karnataka Karn-HC, Writ Petition No. 56516/2017 c/w W.P. No. 56517/2017, W.P. No. 56518/2017 & W.P. No. 56519/2017 (T- RES), 18-Jul-2019

Section 66 Levy of service tax Manpower supply service Deputation of employees from a Japanese group concern to assessee in India Period from 1-4-2014 to 31-3-2015 -- The issue involved in the instant appeal was regarding the applicability of service tax on deputation/secondment of employees from a group company in Japan to assessee in India. Held: Assessee’s appeal was allowed, following M/s. India Yamaha Motor Private Limited v. Commr. of Central Excise & Service Tax, New Delhi in (Service Tax Appeal No. 53046 of 2016, dt. 28-6-2019) wherein it was held that neither during the pre-negative list nor post negative list, Service Tax could not be levied on dep......
2019 TaxPub(ST) 0939 (CESTAT-Del) Mikuni India (P) Ltd. v. Commr. of CGST, Cus. & CE CESTAT-Del, Service Tax Appeal No. 52990 of 2016/DEL, 24-Jul-2019

Section 48(5) Section 4-B(5) Section 4-B(6) ... -- 2019 TaxPub(VAT) 0429 (All-HC) S/S Bright Technologies v. CCT All-HC, Sales/Trade Tax Revision No. 195 of 2019, 17-Jul-2019

Section 22 Demand Surety given by director of assessee-company in his individual capacity, whether enforceable against assessee Validity -- Assessee was a private limited company. Revenue seized its bank account and took certain amount from its bank account on the allegation that the assessee had stood surety of certain dealer against which VAT and CST dues were outstanding. Case of assessee was that it had not given any such surety and its director in his personal capacity had given the surety of the said dealer. Held: Assessee-company itself did not stand surety for the said dealer nor any resolution was given by it to the reven......
2019 TaxPub(VAT) 0421 (P&H-HC) Ambala Foods (P) Ltd. v. State of Haryana & Ors. P&H-HC, CWP No. 328 of 2019, 19-Mar-2019

Section 33 Section 34 ... -- 2019 TaxPub(VAT) 0422 (Mad-HC) ARR Srinivasan Firm v. CTO Mad-HC, W.P. Nos. 20786, 20789, 20792, 20794, 20795, 20798 & 20799 of 2019 & WMP Nos. 19970, 19973, 19978, 19982, 19984, 19985 & 19987 of 2019, 16-Jul-2019

Section 25 Assessment Assessment based on books of account of third party towards alleged concealed income of assessee Validity -- Case of revenue was that pursuant to a search action based on the book containing the details of tailoring done by father of assessee addition were made in the hands of assessee. Issue arose for consideration, as to whether the book/diary during the survey admittedly belonging to the third party could be made basis for making an assessment upon assessee when it was not in existence during assessment Proceedings. Held: Even though books of account of the third person may have been relevant for t......
2019 TaxPub(VAT) 0423 (All-HC) Yusuf Readymade Garments v. CCT All-HC, Sales/Trade Tax Revision Nos. 234 & 237 of 2019, 30-Jul-2019

Rule 67 Seizure of goods in transit Delivery note not written in double sided carbon Validity of -- Assessee registered under Kerala Value Added Tax Act, 2003 had effected intra-State transport of steel products, which was intercepted by revenue officials. Notice under rule 67 of the Kerala Value Added Tax Rules, 2005 was issued demanding payment of security on account of irregularity noticed that the |Delivery Note| accompanying the transport was written without using double sided carbon, as required under the relevant Rules. Held: The best evidence which could have been produced before rev......
2019 TaxPub(VAT) 0424 (Ker-HC) B.M. Steel Agencies v. State of Kerala Ker-HC, OT. Rev. No. 61 of 2019, 18-Jul-2019

Section 2(i) ... -- 2019 TaxPub(VAT) 0425 (All-HC) Vardhman Trading Company v. CCT All-HC, Sales/Trade Tax Revision No. 1114 of 2008, 26-Jul-2019