Introduction Even though God rules in the affairs of men, the earth is not God’s jurisdiction. It is man’s jurisdiction. This quote is apt to set the tone for this piece relating to the “jurisdiction” of the “proper officer” of DRI. It is a much-debated question. However, in my humble opinion, it is a self-inflicted…
admin
INTRODUCTIONAs was being promoted, Goods and Services Tax (GST) was touted to be the single biggest tax reform to takeplace in India post-independence. It was intended to be a good and simple tax. It indeed is (pun intended). To this end, one laudable objective was to provide an authority for advance ruling (AAR) which would,…
The department challenged the order passed by CESTAT wherein the tribunal, inter alia, held that the activity of digital offset and offset printing amounts to manufacture and the same is classifiable under heading chapter 4911 of the Central Excise Tariff. Therefore, no service tax would be payable on such activity. The department/revenue contended that the…
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…