Contract Law – Tender Process – Uniform Bidding – GST Rates – High Court directed the appellant to clarify GST rates and HSN codes in the tender document to ensure fair competition – Supreme Court held that no statutory or public duty exists requiring the appellants to indicate the HSN code – Bidder's responsibility to quote correct GST rate [Paras 1-48].
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Income Tax Act - Motor Vehicles Act - Deduction of TDS on Interest – Revision petitions challenging orders directing the insurance company to deposit the deducted amount of TDS on compensation interest – Held, if interest on compensation is paid prior to June 1, 2015, insurance company must pay TDS amount to claimants and seek refund from Income Tax authorities – If interest paid...
Service Tax – Sale of Software – The Supreme Court held that once a lumpsum has been charged for the sale of a CD containing antivirus software and sales tax has been paid, the Department cannot levy service tax on the entire sale consideration on the ground that updates are provided – The Court emphasized that the transaction in question amounted to the transfer of the right to ...
Service Tax – Composite Works Contracts – The Supreme Court held that service tax could not be levied on composite works contracts prior to the introduction of the Finance Act, 2007, which amended the Finance Act, 1994, to introduce Section 65(105)(zzzza) – The Court found that the Finance Act, 1994, contained no charge or machinery to levy and assess service tax on indivisible c...
Municipal Tax – Part of Rent – Interpretation – The Supreme Court held that the share of municipal tax due from a tenant, as stipulated under Section 230 of the Kolkata Municipal Corporation Act, 1980 and Section 5(8) of the West Bengal Premises Tenancy Act, 1997, does not constitute part of the rent of the premises. Instead, it can be recovered as arrears of rent for the purpose...
Constitutional Law – Legislative Competence and Repugnancy – Challenge to the constitutional validity of Sections 4(7) and 4(8) of the Kerala Motor Vehicles Taxation Act, 1976, and Section 8A of the Kerala Motor Transport Workers Welfare Fund Act, 1985 – Appellant contended that the amendments were repugnant to the Motor Vehicles Act, 1988, a Central legislation, and thus invalid...
Taxation Law – Service Tax – Exemption Notification – Mega Exemption Notification:Service tax exemption under the Mega Exemption Notification applies to services provided by way of conduct of any religious ceremony. The Supreme Court held that this exemption is specific to services directly involving the conduct of religious ceremonies and does not extend to auxiliary services fa...
Service Tax – Consulting Engineer – Definition – The definition of 'Consulting Engineer' under Section 65(31) of the Finance Act, 1994, includes a 'body corporate' – The amendment in 2005 clarifying the inclusion of 'body corporate' is not merely prospective but clarificatory in nature – Respondent providing consultancy engineering services lia...
Income Tax – Exemption under Section 10B(8) – Assessee failed to furnish declaration before the due date of filing original return of income under Section 139(1) – Supreme Court held both conditions of furnishing declaration and doing so before due date are mandatory – Non-compliance bars exemption claim [Paras 1-14].
Filing of Declaration – Time Limit Ma...
Sales Tax – Classification of Product – 'KADIPROL' sold by the respondent categorized by Deputy Commissioner as 'Drug and Medicine' under Entry 26(1) of Schedule II Part A of the GST Act – Tribunal upheld this classification – High Court reversed and categorized it as 'Poultry Feed' under Entry 25 of Schedule I – Supreme Court found merit in Re...