Service Tax Law

Agricultural Market Committees Liable for Service Tax on Renting Immovable Property: Supreme Court Judgment (23 February 2022)

/ B.V. Nagarathna, Exemption Notifications, Judges, M.R. Shah, Powers and Duties of Market Committees, Rajasthan Agricultural Produce Markets Act, 1961, Rajasthan Agricultural Produce Markets Act, 1961 with Section 9, Service Tax Law, Service Tax Law with Finance Act, 1994

Agricultural Market Committees Liable for Service Tax on Renting Immovable Property: Supreme Court Judgment (2022) LEGAL ISSUE: Whether Agricultural Produce Market Committees are liable to pay service tax on renting immovable property. CASE TYPE: Service Tax Case Name: Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar vs. Commissioner of Central Excise and Service Tax, Alwar […]

Agricultural Market Committees Liable for Service Tax on Renting Immovable Property: Supreme Court Judgment (23 February 2022) Read Post »

Supreme Court Upholds Service Tax on Renting by Agricultural Produce Market Committees: Krishi Upaj Mandi Samiti vs. Commissioner (23 February 2022)

/ B.V. Nagarathna, Exemption Notifications, Judges, M.R. Shah, Rajasthan Agricultural Produce Markets Act, 1961, Renting of Immovable Property, Section 9, Rajasthan Agricultural Produce Markets Act, 1961, Service Tax Law, Statutory Obligations

Service Tax on Renting by Agricultural Market Committees: Supreme Court Decision LEGAL ISSUE: Whether Agricultural Produce Market Committees are liable to pay service tax on renting of immovable property. CASE TYPE: Service Tax Law Case Name: Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar vs. Commissioner of Central Excise and Service Tax, Alwar Judgment Date:

Supreme Court Upholds Service Tax on Renting by Agricultural Produce Market Committees: Krishi Upaj Mandi Samiti vs. Commissioner (23 February 2022) Read Post »

Supreme Court Exempts Manufacturing Units from National Calamity Contingent Duty and Cesses: Bajaj Auto vs. Union of India (27 March 2019)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Exemption Notifications, Finance Act, 2001, Finance Act, 2001 with Section 136, Judges, L. Nageswara Rao, National Calamity Contingent Duty, Sanjay Kishan Kaul

Supreme Court Exempts Bajaj Auto from NCCD, Education Cess, and Secondary & Higher Education Cess: Bajaj Auto vs. Union of India (2019) LEGAL ISSUE: Whether manufacturing units exempt from Central Excise Duty are also exempt from National Calamity Contingent Duty (NCCD), Education Cess, and Secondary & Higher Education Cess. CASE TYPE: Tax Law Case Name:

Supreme Court Exempts Manufacturing Units from National Calamity Contingent Duty and Cesses: Bajaj Auto vs. Union of India (27 March 2019) Read Post »

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018)

/ A.K. Sikri, Ashok Bhushan, Construction Services, Exemptions, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzq), Finance Act, 1994 with Section 65(25b), Finance Act, 1994 with Section 67, Judges, Service Tax Law, Valuation of Taxable Services

Supreme Court Clarifies Service Tax on Construction: Free Materials Not Included (2018) LEGAL ISSUE: Whether the value of goods/materials supplied free of cost by a service recipient should be included in the gross amount charged by the service provider for calculating service tax. CASE TYPE: Service Tax, Construction Law Case Name: Commissioner of Service Tax

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018) Read Post »

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