Recent Indirect tax judgement.

 

·         Chennai CESTAT in the case of SAKSOFT held that there cannot be any service tax on IT services prior to 2008 by way of classification as manpower service.  However, Madras High court  have different view in the case of Talking Technology services (P) Limited.

 

·         Maharashtra AAR held that No GST payable on notice pay, canteen/transport recoveries from employees.

 

·         Goa AAAR held that tests conducted in India for foreign customer is liable to GST.

 

·         Maharashtra AAR in the case of Cummins India  confirms ruling of Columbia Asia where there is need to cost of common employee requires to allocate with other branches.

 

·         The Karnataka High Court  has held that the assessee is eligible to utilise the Central Value Added Tax (CENVAT) credit available with it for discharging service tax liability under the reverse charge mechanism (RCM) for the period prior to 1 July 2012 .

 

·         Telengana AAR held that no IGST shall be payable in case of high sea sales / sales from FTWZs facilities 

 

·         Madhya Pradesh AAR  held that no reversal of ITC on cash discount/incentive scheme determined post sale

 

·         Supreme court imposed personal cost on errant officials for unnecessary litigation and harassment of assessee

 

·         CESTAT Delhi Bench had ruled that the department is liable to pay  interest from the date of expiry of 3 months from date of receipt of application for refund under CENVAT Credit Rules. 

 

·         AAAT Gujarat held that ITC cannot be denied merely on the ground that inputs have no nexus with outward supply.

 

·         The Bombay High Court has quashed the Order rejecting SVLDRS-1 Declaration as contrary to the objective of SLVDR Scheme and remanded back to the Designated Committee.