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Government of IndiaMinistry of FinanceDepartment of Revenue(Central Board of Indirect Taxes & Customs)CX & ST WingRoom No. 263E, North Block,New Delhi, Dated : 26th October, 2021 TO,All the Pr. Chief Commissioners/Chief Commissioners of CGST & CX Zone,Pr. Director General DGGI Subject:- Indiscreet Show-Cause Notices (SCNs) issued by Service Tax Authorities -Reg. Madam/ Sir, Representations have […]

Apnacar.Com Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) On merits, the adjudicating authority has observed that the appellant’s claim was not supported by any documentary evidences. Further, I also find that the Chartered Accountant certificate furnished by the appellant is given in 2019 while the payments were made in the year 2008. The […]

Way2wealth Brokers Pvt. Ltd Vs Commissioner of Central Tax (Karnataka High Court) The circular dated 03.08.2011 issued by Central Board of Excise and Customs, New Delhi, clarifies that delayed payment charges received by stock brokers are not includible in taxable value as the same are not the charges for providing taxable services. Such charges are […]

Indian Additives Ltd. Vs Commissioner of GST (CESTAT Chennai) The appellants are engaged in the manufacture of additives. They entered into technical assistance agreements with M/s. Chevron Oronite Company LLC, USA. As per the agreement, the appellant is paying royalty to the foreign company on the basis of net sales of the products manufactured by […]