Posts Tagged ‘Immovable’

Notified Area Authority distinct from Local Authority and Govt. Authority

Posted On May 7th, 2024

Note – The Area Development Authority is not akin to the municipality constituted under Article 243Q(1) of the Constitution of India. In view of the decision of the Hon’ble Apex […]

Renting of hostels to students and working women on monthly basis is exempt...

Posted On April 1st, 2024

Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]

Transfer of development rights under JDA distinct from sale of land

Posted On February 18th, 2024

Note – There is no automatic transfer of ownership given to the petitioner at the time of execution of the JDA. The transfer of ownership from the landowner goes directly […]

Design and engineering of slaughter house for Municipal Corporation exempte...

Posted On January 16th, 2024

Note – Regulation of Slaughter house is one of the mandated functions of local bodies under the Twelfth Schedule of the Constitution envisaged under article 243W of the Constitution. Thus, […]

Solvent security is distinct from bank guarantee

Posted On December 22nd, 2023

Note – The term ‘solvent security’ essentially means that the person who is providing the security should not have been declared bankrupt by the court and he has to produce […]

Demurrage charges not forming part of value of imported goods for customs d...

Posted On November 10th, 2023

Note – Demurrage charges is not includable in the custom valuation of imported goods for the purpose of charging custom duty. APPEARANCE: Shri Manish Jain, Advocate for the Appellant Shri […]

Clarification on GST applicability on electricity charges and services invo...

Posted On November 2nd, 2023

North Block, New Delhi Dated the 31st October, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals […]

Clarification on determination of place of supply

Posted On October 31st, 2023

New Delhi, dated the 27th October, 2023   To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)   Madam/Sir, […]

No tax liability where performance guarantee invoked or liquidated damages ...

Posted On September 28th, 2023

Note – Revenue has not pointed out any such contractual arrangement which is an independent arrangement in its own right to receives damages by tolerating breach of contract. The monies […]

Compensation for cancellation of agreement not a consideration for any serv...

Posted On August 30th, 2023

Note – The receipt of compensation for cancellation of sale agreement cannot, by any stretch of imagination, fall under the provisions of Declared Service under Section 66E(e) of the Finance […]

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