The department had challenged the order passed by the Bombay High Court, wherein, show cause notices were pending adjudication for a period from ten to seven years and the same were transferred to the call book. No communication was sent by the department regarding the same. The assessee was informed when they sought a closure…

The assessee provided corporate guarantees to banks/financial institutions lending to subsidiary/related companies. There was no consideration. The revenue alleged that they have provided "banking or financial services" as a corporate guarantee, which is like a bank guarantee. For the period post-July 2012, it was alleged that it is a "service" under section 65B(44) of the…

The above provisions are valid in so far as the provisions of the IGST Act are concerned. The same cannot be borrowed and/or extended to the provisions of CGST & SGST Act. The state legislature does not have legislative competence to levy tax on exports. UBR Comments: Whether or not a supplier is an intermediary…

The Supreme Court set aside the condition of furnishing bank guarantee imposed by the High Court of Gujarat while granting bail to the appellant for alleged offence under Section 132 of the CGST Act. The Additional Solicitor General stated that such a condition cannot be imposed while granting bail. The Court reaffirmed its decision in…

The respondent assessee was undertaking the laying of railway lines for NTPC. A demand for service tax amounting to about Rs. 16 crores, along with interest and penalty, was confirmed. The case of the revenue was that.Exemption under notification no. 25/2012-ST was only for government or public railway not private railway siding, and It was…

The petitioner was providing 3D map-making services to an entity based in Abu Dhabi. It imported satellite images from the UK. The images were processed and sent to Abu Dhabi via File Transfer Protocol (FTP) (email). It applied for a refund of accumulated input tax credit under Section 54 of the CGST Act, 2017, claiming…