GST Registration Process: Section 25 Explains Mandatory and Voluntary Registration, GSTIN Issuance, and Conditions for Cancellation.
Act-Rules
GST
Procedure for registration – Section 25 of t
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Compulsory GST Registration: Section 24 Requires Specific Categories to Register Regardless of Turnover for Compliance and Tax Collection.
Act-Rules
GST
Compulsory registration in certain cas
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GST Registration Rules: Section 22 Mandates Registration for Businesses Exceeding Turnover Threshold, Includes Exceptions for Certain Taxpayers.
Act-Rules
GST
Persons liable for registration.
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Section 20 of CGST Act: How Input Service Distributors Allocate Tax Credits Among Recipients Based on Turnover and Services Received.
Act-Rules
GST
Manner of distribution of credit by Input S
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Central Goods and Services Tax Act: Key Rules on Input Tax Credit Allocation and Blocked Credits in Section 17 Explained.
Act-Rules
GST
Apportionment of credit and blocked credits. – Section
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Eligibility and Conditions for Claiming Input Tax Credit u/s 16 of CGST Act 2017 Explained.
Act-Rules
GST
Eligibility and conditions for taking input tax credit. – Section 16 of the CENTRAL G
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Understanding Time of Supply for Services u/s 13 of CGST Act 2017: Key to GST Compliance Clarity.
Act-Rules
GST
Time of supply of services. – Section 13 of the CENTRAL GOODS AND SERVICES TAX
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Section 12 of CGST Act: Timing of Goods Supply for GST Crucial for Tax Rate and Liability Determination.
Act-Rules
GST
Time of supply of goods. – Section 12 of the CENTRAL GOODS AND SERVICES
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Simplified Taxation for Small Businesses under GST: Section 10 Composition Levy Explained for Easy Compliance and Reduced Burden.
Act-Rules
GST
Composition levy. – Section 10 of the CENTRAL G
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Section 9 of CGST Act: Levy and Collection of GST on Intra-State Supplies, Including Reverse Charge Mechanism Explained.
Act-Rules
GST
Levy and collection. – Section 9 of the CENTRAL GOODS AN
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Section 7 of CGST Act 2017: Defining Supply Scope, Including Sale, Transfer, and Import Services for GST Clarity.
Act-Rules
GST
Scope of supply. – Section 7 of the CENTRAL GOODS AND SERVICES
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Key Definitions in Section 2 of the Central GST Act, 2017: Crucial for Understanding and Implementing GST Provisions Effectively.
Act-Rules
GST
Definitions. – Section 2 of the CENTRAL GOODS A
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Reverse Charge Mechanism Exemption u/s 9(4) of GST Rescinded; Affects Supplies by Unregistered Persons.
Notifications
GST
Notification exempting reverse charge under Section 9(4) rescinded in
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GST Composition Scheme Rates Aligned with CGST Rules 2017 for Consistency and Clarity in Taxpayer Applications.
Notifications
GST
GST rates for Composition Scheme with CGST Rules, 2017 aligne
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New Notifications Define Joint Commissioner (Appeals) Jurisdiction in GST, Streamlining Appeals and Dispute Resolution Process.
Notifications
GST
Jurisdiction of Joint Commissioner (Appeals)
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CGST (Amendment) Act, 2018 Now Effective: Key Updates and Annotations Available for GST Changes from February 1, 2019.
Notifications
GST
CGST (Amendment) Act, 2018 came into force w.e.f 1-2-2
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West Bengal Registrants Cannot Claim ITC for CGST and SGST from Other States or Offset Across State Lines.
Case-Laws
GST
Input Tax Credit – A person, registered in WB, cannot claim ITC for CG
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Security and Scavenging Services in Hospitals: Only Security Services Qualify for GST Exemption, Scavenging Services Do Not.
Case-Laws
GST
Exemption from GST – classification of services – Security Services and Scavenging Services to various hospitals under the State Government as well as the Central Government – The services the Applicant bundled under the description ‘Scavenging Services’ are, therefore, not exempt
TMI Updates – Highlights, quick notes, marquee, annotation, ne
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Sweeping Service for West Bengal Housing Directorate Not Classified Under Panchayat or Municipality Functions Per Articles 243G and 243W.
Case-Laws
GST
Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
TM
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Tea Bag Manufacturing as a Composite Supply Under SAC 9988: 5% Tax Rate Applies.
Case-Laws
GST
Classification of services – composite supply – the service of manufacturing tea bags from the p
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HSN Code 7320: Iron and Steel Railway Springs Subject to 18% GST Rate.
Case-Laws
GST
Classification of goods – Springs of Iron and Steel for Railways are classifiable under HSN Code no. 7320
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Poly Propylene Leno Bags Classified as Plastic Bags Under HSN 3923, Subject to 18% GST Rate.
Case-Laws
GST
Classification of goods – ‘Poly Propylene Leno Bags’ are to be classified as pla
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M/s. International Engineering Agencies Versus The Commissioner of GST & CE (Chennai North Commissionerate)
Service Tax
2019 (2) TMI 685 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-1-2019
Appeal No. ST/42428/2018 – FINAL ORDER No. 40276/2019
Service Tax
Shri P. Dinesha, Member (Judicial)
Shri P. Ravindran, Advocate, for the Appellant
Shri L. Nandakumar, AC (AR) for the Respondent
ORDER
The appellants, engaged in the business of consultancy, commission agencies and other such related activities, filed a refund claim of service tax for the period April, 2016 to September, 2016, on 25.07.2017. On verification of the refund claim, it came to the notice of the department that the appellants are not eligible for the refund claim since, according to the Asst. Commissioner, as per Rule 5 of Cenvat Credit Rules, 2004 read with Section 11B of Central Excise Act, 1944, a refund of unutilized cenvat credit could be allowed only when the cenvat credit was related
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Vs. Slovak India Trading Co. (P) Ltd. – 2006 (201) ELT 559 (Kar.) to the effect that in the light of closure of the company, sanction of refund was fully justified since the assessee came out of the modvat scheme. It is also submitted that the above decision of the Hon'ble High Court was confirmed by the Hon'ble Apex Court. On adjudication, the Asst. Commissioner, however, rejected the refund claim by relying on a Larger Bench decision of the Tribunal in the case of Steel Strips Vs. CCE, Ludhiana -2012 (26) STR 27 (Tri.LB), to hold that granting of cash refund would be against the principles of Cenvat Scheme and CCR, with a particular reference to Rule 5 of CCR, which provided only for refund in the case of excess credit remaining surplus on the only solitary account of export and not in any case of balance of cenvat credit lying unutilized and unusable consequent to closure of business. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, this
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3. Delta Power Solutions India Pvt. Ltd. Vs. CCE, Pondy2017 (3) TMI 849 – Cestat, Chennai
4. Computer Graphics Ltd. Vs. CCE, Tirunelveli2016 (8) TMI – Cestat Chennai
5. Welcure Drugs & Pharmaceuticals Ltd. Vs. CCE,Jaipur2018 (15) GSTL 257 (Raj.)
3. Per contra, Ld. DR, Shri L. Nandakumar, AC, supported the findings of the lower authorities.
4.1 I have considered the rival submissions and gone through the number of case laws relied on during the hearing. Rule 5 of the Cenvat Credit Rules, 2004 (CCR) reads as under:-
“”Rule 5. Refund of CENVAT Credit. – Where any inputs are used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, the CENVAT credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason
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ule (2) deals with a situation where duty drawback is allowed and further lays down that in such a situation, credit could not be refunded. Therefore, it is clear from the above that Rule 5 facilitates the refund of Cenvat credit not merely of the excisable goods exported and therefore to say that Rule 5 provides for refund of un-utilized Cenvat only in the cases of export of service is incorrect. Thus, I am of the view that accepting this interpretation of the Commissioner (Appeals) would lead to serious anomaly, which cannot be the intention of the legislation. Admittedly, the appellant has a huge credit which is now lying with the Revenue; the appellant has surrendered its Service Tax Registration and they have also paid the service tax liability as on the last date of their business. The law cannot, therefore, lead to a situation where a bonafide tax payer's amount could be denied and withheld, for no fault of his. Further, in such a situation a bonafide assessee cannot be left rem
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M/s. Bismi Engineering Contractors, M/s. Arasan Amutham Constructions, M/s. Chendur Construction Company Versus Commissioner of GST & Central Excise, Madurai
Service Tax
2019 (2) TMI 836 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 30-1-2019
Appeal No. ST/440 to 442/2012 – Final Order Nos. 40195-40197/2019
Service Tax
Judicial Member : Ms. Sulekha Beevi C.S. And Technical Member: Shri Madhu Mohan Damodhar
For Appellant : Ms. D.S. Vipula, Advocate
For Respondent: Shri S. Govindarajan, AC (AR)
ORDER
Per Bench
All these appeals involve identical issue and hence they are taken up together for disposal.
2. The common facts in all these appeals are that the appellants were engaged by Tamil Nadu Police Housing Corp
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.
Service Tax Demand
Bismi Engineering Contractors
48/2010-ST dated 19.10.2010
No. 043-11/dated 31.10.2011
Rs.21,62,590/-
Chendur Construction Company
50/2010-ST dated 19.10.2010
No. 0436-11/dated 31.10.2011
Rs.42,50,834/-
Arasan Amuthan Construction
173/2010-ST dated 23.11.2010
No. 172-11/ dated 5.12.2011
Rs.13,03,444/-
3. Today, when the matter came up for hearing, Ida counsel Ms. D.S. Vipula submitted that the issue is no longer res integra. She relies upon the judgment of the Tribunal in Nithesh Estates Ltd. which was affirmed by the Hon'ble High Court of Karnataka as reported in 2018 (17) GSTL 414 (Kara). She further submits that the Tribunal in Sima Engg. Constructions Vs. Commissioner of Central Excise, Trichy – 201
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Nagar Nigam Versus CGST & CE, Dehradun
Service Tax
2019 (2) TMI 1349 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 30-1-2019
Service Tax Appeal No. ST/51733/2018 [SM] – A/50165/2019-SM[BR]
Service Tax
MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. Puneet Sachdeva, CA
Present for the Respondent: Ms. Tamana Alam, DR
ORDER
PER: RACHNA GUPTA
The appellant is Nagar Nigam Haldwani, Uttarakhand and is engaged in providing services of renting of immovable property, providing space for advertisement, etc. The Department, while alleging the said services to be taxable, served a SCN dated 15.04.2015 proposing the recovery of service tax amounting to Rs. 5,24,815/- alongwith the interest at th
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allenge is prayed to be set aside.
3. Per contra, Ms. Tamana Alam, Ld. DR has submitted that the appellant has not contested the demand as confirmed against him rather the same stands paid as has also been observed in the Order under challenge. The impugned order is on the ground of limitation only, as such is there is no infirmity. Appeal is prayed to be set aside.
4. After hearing both the parties and perusing the record as well as order under challenge, it is observed that the submissions on part of Department appear to be correct. Commissioner(Appeals) vide the impugned order h as not touched the merits of the appeal rather has dismissed the same only on the ground of limitation, it being filed before him after the expiry of period of
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