Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the criteria of a 'works contract' under the relevant tax laws. It was noted that the appellant had appropriately paid taxes—VAT on goods and service tax on installation services—as per the contract terms, which were well-supported by invoices. - Further the tribunal held that since the repeal of certain provisions and notifications post-July 2012, the show cause notices based on these repealed laws were incorrect. - Ultimately, the Tribunal concluded that the respondent’s approach of inclusion / amalgamating the value of goods and services for taxation under a 'works contract' was unfounded.
Valuation of service - works contract service or not - The CESTAT held that the appellant’s contracts were clearly split into goods and services, which did not meet the criteria of a 'works contract' under the relevant tax laws. It was noted that the appellant had appropriately paid taxes—VAT on goods and service tax on installation services—as per the contract terms, which were well-supported by invoices. - Further the tribunal held that since the repeal of certain provisions and notifications post-July 2012, the show cause notices based on these repealed laws were incorrect. - Ultimately, the Tribunal concluded that the respondent’s approach of inclusion / amalgamating the value of goods and services for taxation under a 'works contract' was unfounded.
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