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...
Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.
Assignment of leasehold rights in a GIDC-allotted plot constitutes an interest in immovable property and, when assigned for consideration, operates as a transfer of immovable property rather than a supply of service. The court applied prior reasoning that such transfers fall outside the scope of GST under the statutory scheme and relevant schedules/notifications, with the result that GST liability and related demands premised on treating the assignment as a taxable service do not arise. Accordingly the show-cause notice and demand order were quashed and the petition allowed; input tax credit issues therefore do not arise.
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