OVERVIEW
Service tax in India evolved from having no Siatutory levy before 1994 to becoming a comprehensive tax on all services until its subsumption into GST. Since the Constitution did not specifically provide for taxing…
OVERVIEWGST replaced multiple taxes with a single, unified tax on goods and services across India to simplify the system and reduce tax-on-tax. However, GST was more than a tax reform.…
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…
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…
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…
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 &…