Non-authorised service station wasn't liable to pay ST on repairs or maintenance of any part of moto

Service Tax : Non-authorised Service/maintenance centre or workshop doing maintenance or repairs of any 'part' of motor vehicle are excluded from scope of 'Management, Maintenance or Repair Services' and are not liable to service tax

BCCI to pay ST under reverse charge on payments made to foreign Cos for audio-visual coverage of IPL

Service Tax : Services received by BCCI from foreign media companies for coverage of Indian Premier League Matches by way of production of audio-visual coverage of the cricket matches are covered under 'Programme production services' and liable to service tax on reverse charge basis

Duty paid on non-excisable goods using Cenvat credit can't be allowed as refund to buyer, says Madra

Excise & Customs : Duty paid by manufacturer on non-excisable goods using Cenvat Credit cannot be allowed as refund to buyer because that would, in effect, amount to refund of credit, which is not permissible

HC set aside pre-deposit order as it was passed by Tribunal without considering plea of financial ha

Excise & Customs : Where Tribunal ordered pre-deposit without considering prima facie merits, contentions raised by assessee and plea of financial hardship, High Court remanded matter back to Tribunal

Maintenance of 'parts' of motor vehicle by non-authorised service stations, not liable to ST under M

Service Tax : Non-authorised Service/maintenance centre or workshop doing maintenance or repairs of any 'part' of motor vehicle are excluded from scope of 'Management, Maintenance or Repair Services' and are not liable to service tax

BCCI to pay service tax on payments made to companies for coverage/production of recordings of match

Service Tax : Services received by BCCI from foreign media companies for coverage of Indian Premier League Matches by way of production of audio-visual coverage of the cricket matches are covered under 'Programme production services' and liable to service tax on reverse charge basis

Writing off unrealized export proceeds without obtaining RBI's approval doesn't lead to denial of I-

IT : Where assessee had deducted and paid TDS on and before due date of filing its return of income, disallowance under section 40(a)(ia) could not be made

AO gets authority to make sec. 153A assessment once search is initiated even if no incriminating mat

IT : Assessing Officer gets jurisdiction for passing orders under section 153A once search is initiated, even if any incriminatory material is found or not during course of search action

Assessee who had consciously disregarded its obligation to pay tax wasn't entitled to concessional r

CST & VAT : Karnataka VAT - Where Assessing Authority levied penalty upon assessee under section 12B(4) for non payment of tax, since assessee consciously disregarded its obligation to pay tax, it was disentitled to a concession in levy of penalty by exercise of discretion

HC nods to opinion of ICAI of removing CA's name from register of members for 5 years due to miscond

Chartered Accountants Act: Recommendation of ICAI to punish respondent-chartered accountant found guilty of misconduct was accepted with an instruction to ensure that such complaints were dealt within a time bound manner

Designing and developing software for billing system is outside the ambit of Business Auxiliary Serv

Service Tax : Designing and development of software for billing system does not amount to billing services and is not covered by Business Auxiliary Services; it is liable to service tax under 'Information Technology Software services' only from 16-5-2008

SC: Retro levy of sales tax on works contract of processing and supplying of photos is constitutiona

CST & VAT : Processing and supplying of Photographs, Photo Prints and Photo negatives is works contract in which State legislature is empowered to segregate the goods part and impose sale tax thereupon by virtue of Article 366(29A); Levy was first introduced in post 46th Constitutional Amendment period hence retrospective effect is also valid

Govt. revises excise duty on branded diesel; specifies new method to levy excise duty

EXCISE & CUSTOMS LAWS : Section 5A of the Central Excise Act, 1944 - Power to Grant Exemption from Duty of Excise - Exemption to Specified Excisable Goods - Amendment in Notification No.12/2012 - C.e., Dated 17-3-2012

Rent-a-cab services provided at hotels by travel desks of transport Cos couldn't be taxed in the han

Service Tax : Rent-a-cab services provided by travel desks of various transport companies at various hotels, cannot be taxed in hands of hotels; such services are liable to tax only in hands of service providers

Valuation made by customs authorities should be a guiding factor for TPO for making TP adjustment

IT/ILT : Trading functions having same FAR and having closely linked transactions are to be taken as a whole and not separately

No revision by CIT if AO had accepted genuineness of agricultural income after making detailed inqui

IT : Where Assessing Officer accepted genuineness of agricultural income shown by assessee after making necessary inquiry, no revision order could be passed under section 263