Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of tickets, and the term was coined by the DGAP. The Respondent had sold 'Exception Category' cinema tickets only after 23.08.2019, charging GST @ 18%, and no benefit of tax reduction was required to be passed on to these tickets. - The Commission further noted that the Respondent increased the base prices of 'Exception' category tickets after about 6 months from 23.08.2019, after passing on the benefit of tax reduction. This increase in base prices did not attract the Anti-Profiteering Provisions.
Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of tickets, and the term was coined by the DGAP. The Respondent had sold 'Exception Category' cinema tickets only after 23.08.2019, charging GST @ 18%, and no benefit of tax reduction was required to be passed on to these tickets. - The Commission further noted that the Respondent increased the base prices of 'Exception' category tickets after about 6 months from 23.08.2019, after passing on the benefit of tax reduction. This increase in base prices did not attract the Anti-Profiteering Provisions.
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