Case Laws

Detained goods and vehicle to be released after obtaining a bond

SCN u/s 130 cannot be issued on a mere suspicion that the driver of the vehicle might have indulged in the past in contravention of the provisions of the Act

Denial of ITC merely on technical grounds is not justified

Activities undertaken by a Co-operative housing society as per its bye laws constitute supply. AAR ruling upheld

State Examination Board does not get covered under the definition of ‘Educational Institution’

Pivotal Infrastructure Pvt. Ltd guilty of profiteering for not passing the benefit of additional ITC available to them

Services related to waste collection, segregation, treatment, transportation and disposal services are classified under SAC 9994

Rule 5A of Service Tax Rules, 1994 framed under the repealed or omitted chapter V of the Finance Act, 1994, was saved

Advance Ruling on the questions related to the determination of the liability to pay tax including the liability under RCM can be sought

Infinity Retail guilty of profiteering for denying the benefit of rate reduction relating to supply of 'DSLR Cameras' and 'Power Banks'