Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Reassessment notice for AY 2013-14 issued within six years under amended KVAT provisions was held to be within limitation, negating the plea that the proceedings were time-barred. The doctrine of merger was held inapplicable because the earlier appellate order merely reserved liberty to pursue statutory remedies and did not finally adjudicate merits; further, relegation to statutory authorities was found unnecessary where the merits were governed by binding precedent and the State had not appealed an adverse ruling on the same issue. Amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, downloaded music, etc.) were held not to constitute "goods" exigible to KVAT, and the corresponding assessment demand was quashed. - HC
Reassessment notice for AY 2013-14 issued within six years under amended KVAT provisions was held to be within limitation, negating the plea that the proceedings were time-barred. The doctrine of merger was held inapplicable because the earlier appellate order merely reserved liberty to pursue statutory remedies and did not finally adjudicate merits; further, relegation to statutory authorities was found unnecessary where the merits were governed by binding precedent and the State had not appealed an adverse ruling on the same issue. Amounts received for SIM cards, rechargeable coupons, fixed monthly charges and value-added services (SMS, ringtones, downloaded music, etc.) were held not to constitute "goods" exigible to KVAT, and the corresponding assessment demand was quashed. - HC
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