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CGST Act IGST Act UTGST Act GST (Compensation to the States) Act Addendum to the GST Rate Schedule - 03.06.2017 101st Constitution Amendment Act, 2016 Addendum to the GST Rate Schedule - 18.05.2017 GST Compensation Cess Rates Decided in the GST Council Meeting held on 18.05.2017 Chapter Wise Rate wise GST Schedule - 03.06.2017 Chapter wise GST Rate Schedule for Goods Decided in the GST Council Meeting held on 18.05.2017 Revised Threshold for Composition Scheme - 11.06.2017 IGST Exemptions Approved by the GST Council - 11.06.2017 GST Rates Approved by the GST Council - 11.06.2017 Service Tax Exemptions in GST IGST Exemption, Concession List - 03.06.2017 Composition - Rules Valuation Rules ITC - Rules Invoice, Debit & Credit Notes - Rules Payment - Rules Refund - Rules Registration - Rules Return- Rules Transition Rules Proposed CTD Document Accounts and Record Rules GST rate Schedule for Services Decisions Taken by the GST Council in the 16th Meeting - 11.06.2017 List of Services under Reverse Charge Classification Scheme for Services Under GST
kosom ammar
CEO 2010 SC 1212
[Date of Order: 2010-08-27]
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STO 2010 SC 795
[Date of Order: 2010-08-06]

Service Tax: Receiver of GTO services during the period 16.11.1997 to 02.6.1998: Demand: The issue is no more res- integra and stands settled by various decisions of the Tribunal in favor of the appellant. Reference in this regards can be made to following judgments: -(a) CCE Jaipur vs. Milap Marbles Pvt. Limited - 2006(135) ECR 0012( Tri.Del .) & 2006(109) ECC 0012. (b) CCE Indore vs. Kashyap Sweetners P. Ltd. - 2206-5 STJ 657(CESTAT - New Dehi) (c) M/s. Shah Alloys & Orthers vs. CCE Ah'bad vide CESTAT Ahmd Order No. A/2014 to 2017/WZB/AHD/2007 dt . 31.3.2007, (d) CCE Vdr vs. Welspun Gujarat Stahl Rohern Ltd - STO 2007 CESTAT 1438 (e) M/s. Gujarat Flurochemicals Ltd. vs. CCE Vdr - vide CESTAT Ahmd . Order No. A/842/WZB/AHD/2008 dt . 22.4.2008. The ratio of all the above decisions is that the notices are required to be issued within limitation period as provided by retrospective amendment of law vide Section 117 of Finance Act, 2000. Admittedly, in the present case the notice has been issued in May 2007, much beyond the normal period of limitation.(Para 3,4).

Appeal allowed.

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STO 2010 SC 832
[Date of Order: 2010-07-22]

Service Tax: Scientific or Technical Consultancy service: Implementation of welfare schemes not covered: Grants-in-aid were fully utilised for said activity and no consideration was received for any service to the govt. Execution of schemes through engineers or technocrats was not sufficient for coverage under Scientific or Technical Consultancy service. 

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CEO 2010 SC 1146
[Date of Order: 2010-07-20]
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STO 2010 SC 842
[Date of Order: 2010-07-09]

Central Excise: Availability of Cenvat/Modvat credit on Capital goods - Steel plates and M.S. channels: Capital goods can be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used for producing or processing of any goods or for bringing about any change in the substance for the manufacture of final product, although this view was expressed in the light of the afore-noted definition of “capital goods” in the said Rule, which is not there in Rule 57Q, as applicable in the instant case, yet the “user test” evolved in the judgment, which is required to be satisfied to find out whether or not particular goods could be said to be capital goods, would apply on all fours to the facts of the present case, to the effect that the question whether an item falls within the purview of “capital goods” would depend upon the user it is put to.(Para 12).

Capital goods: User test: Applying the “user test” on the facts in hand, the steel plates and M.S. channels, used in the fabrication of chimney would fall within the ambit of “capital goods” as contemplated in Rule 57Q. It is not the case of the Revenue that both these items are not required to be used in the fabrication of chimney, which is an integral part of the diesel generating set, particularly when the Pollution Control laws make it mandatory that all plants which emit effluents should be so equipped with apparatus which can reduce or get rid of the effluent gases. Therefore, any equipment used for the said purpose has to be treated as an accessory in terms of Serial No. 5 of the goods described in column (2) of the Table below Rule 57Q.(Para 13).Therefore, the Tribunal was correct in law in holding that the assessee was entitled to avail of modvat credit in respect of the subject items viz. steel plates and M.S. channels used in the fabrication of chimney for the diesel generating set, by treating these items as capital goods in terms of Rule 57Q of the Rules.(Para 14).
 

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CEO 2010 SC 1155
[Date of Order: 2010-07-08]
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CEO 2010 SC 17
[Date of Order: 2010-06-09]
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CEO 2010 SC 11
[Date of Order: 2010-06-05]
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STO 2010 SC 919
[Date of Order: 2010-05-14]

Service Tax: “Commercial training or coaching centre”: Explanation in Section 65(105)(zzc) with effect from 1st July, 2003: Scope: Impugned order of CESTAT is set aside and direct the Tribunal to examine this case de novo in the light of the Explanation inserted in the Act.(Para 3).

Civil appeal disposed off.

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STO 2010 SC 306
[Date of Order: 2010-05-07]

Income Tax: Income includes losses: Profit and Gains are positive Income: After elaborate and detailed discussion, this Court held with reference to the charging provisions of statute that the expression “income” should be understood to include losses. The expression ‘“profits and gains” refers to positive income whereas “losses” represent negative profit or in other words minus income. (para 27)

Income Tax: Penalty can be imposed even if Nil income declared: Object of Penalty: The necessary consequence thereof would be that even if Assessee has disclosed NIL income and on verification of the record, it is found that certain income has been concealed or has wrongly been shown, in that case, penalty can still be levied. The object of imposing penalty is different than that of determining Assessee’s liability to pay tax or additional tax under any charging section. The interpretation applied to penalty provision thus, cannot be applied while interpreting any charging section for payment of income tax or additional tax. In other words, both provisions i.e. penalty and charging have different objects and consequences. (para 30, 34)

Income Tax: First liability is to pay tax and then Additional tax: The liability to pay additional tax under first Schedule on the income earned out of dividend implies that Assessee is first required to pay “tax” and then additional tax on the specified income. This object has nothing to do with penalty provisions. (para 34)

Income Tax: Same word appearing in different sections can have different meanings: A particular word occurring in one Section of the Act, having a particular object cannot carry the same meaning when used in different Section of the same Act, which is enacted for different object. In other words, one word occurring in different Sections of the Act can have different meaning, if the object of the two Sections are different and when both operate in different fields. (para 34)

Income Tax: Reference to larger bench: In order to enable the Court to refer any case to a larger Bench for reconsideration, it is necessary to point out that particular provision of law having a bearing over the issue involved was not taken note of or there is an error apparent on its face or that a particular earlier decision was not noticed, which has a direct bearing or has taken a contrary view. (para 34)

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STO 2010 SC 328
[Date of Order: 2010-04-15]

Principles of Natural Justice: The doctrine of audi alteram partem has three basic essentials. Firstly, a person against whom an order is required to be passed or whose rights are likely to be affected adversely must be granted an opportunity of being heard. Secondly, the concerned authority should provide a fair and transparent procedure and lastly, the authority concerned must apply its mind and dispose of the matter by a reasoned or speaking order.. The principle of natural justice has twin ingredients; firstly, the person who is likely to be adversely affected by the action of the authorities should be given notice to show cause thereof and granted an opportunity of hearing and secondly, the orders so passed by the authorities should give reason for arriving at any conclusion showing proper application of mind. Violation of either of them could in the given facts and circumstances of the case, vitiate the order itself. (para 9,13)

No distinction between administrative or quasi-judicial order: The distinction between passing of an order by an administrative or quasi-judicial authority has practically extinguished and both are required to pass reasoned orders. (para 13)

Discretionary powers to be exercised judiciously: It is a settled canon of legal jurisprudence that the Courts are vested with discretionary powers but such powers are to be exercised judiciously, equitably and in consonance with the settled principles of law. Whether or not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. (para 18)

Reasoned Order: It is true that requirement of stating reasons for judicial orders necessarily does not mean a very detailed or lengthy order, but there should be some reasoning recorded by the Court for declining or granting relief to the petitioner. The purpose, as already noticed, is to make the litigant aware of the reasons for which the relief is declined as well as to help the higher Court in assessing the correctness of the view taken by the High Court while disposing off a matter. The judgment of the High Court must speak for itself to enable the higher Court to do complete and effective justice between the parties. remit the case to the High Court with a request to hear the case de novo and pass appropriate order in accordance with law. (para 23,24,25)

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STO 2010 SC 231
[Date of Order: 2010-04-15]

Judicial Orders needs to be reasoned: High Court to record its reasoning: When the reason of a law once ceases, the law itself generally ceases. Reasons for an order would ensure and enhance public confidence and would provide due satisfaction to the consumer of justice under our justice dispensation system. . May be, while dealing with the matter at the admission stage even recording of short listening dealing with the merit of the contentions raised before the High Court may suffice, in contrast, a detailed judgment while matter is being disposed off after final hearing, but in both events, it is imperative for the High Court to record its own reasoning however short it might be. (para 20,23)

Judicial Orders: Reasoned Orders: Make litigant aware of the reasons: It is true that requirement of stating reasons for judicial orders necessarily does not mean a very detailed or lengthy order, but there should be some reasoning recorded by the Court for declining or granting relief to the petitioner. The purpose, as already noticed, is to make the litigant aware of the reasons for which the relief is declined as well as to help the higher Court in assessing the correctness of the view taken by the High Court while disposing off a matter. (para 23)

Judicial Orders: No statutory requirement for reasoned orders: There is hardly any statutory provision under the Income Tax Act or under the Constitution itself requiring recording of reasons in the judgments but it is no more res integra and stands unequivocally settled by different judgments of this Court holding that, the courts and tribunals are required to pass reasoned judgments/orders. By practice adopted in all Courts and by virtue of judge made law, the concept of reasoned judgment has become an indispensable part of basic rule of law and, in fact, is a mandatory requirement of the procedural law. (para 21,22)

Judicial orders: Reason communicates thoughts: A reasoned judgment is primarily written to clarify own thoughts; communicate the reasons for the decision to the concerned and to provide and ensure that such reasons can be appropriately considered by the appellate/higher Court. (para 22)

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STO 2010 SC 415
[Date of Order: 2010-04-15]

Commercial Tax: Order needs to be reasoned one: Remand: The records and the above noticed facts clearly show that the High Court erred in law in not recording any reasons for rejecting the respective contentions raised before the Court. Some of the judgments of this Court referred by the Department and/or by the owner of goods have not been referred to, much less, commented upon in accordance with law. No option except to say that the order of the High Court is unreasoned and suffers from the infirmity of non-application of mind. For the reasons afore-recorded, set aside the order dated 17.12.2007 and remit the case to the High Court with a request to hear the case de novo and pass appropriate order in accordance with law. (para 9,10)

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CEO 2010 SC 1218
[Date of Order: 2010-04-08]
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CEO 2010 SC 7
[Date of Order: 2010-04-06]
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STO 2010 SC 899
[Date of Order: 2010-03-29]

Service Tax: Commercial Training or Coaching service: Scope and liability: Appellant’s institution was established as society with laudable objectives and was not having profit motive. The institution registered under Societies Registration Act and exempted from income-tax should not be considered as commercial centre.

Scientific or Technical Consultancy service: Scope: The appellant was registered with Council for Scientific and Industrial Research (CSIR) but not covered under the terms ‘scientist’ or ‘technocrat’ and research was undertaken in the field of social sciences hence, the activities were not covered under Scientific or Technical Consultancy service.

Appeal dismissed.

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CEO 2010 SC 1157
[Date of Order: 2010-03-22]
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CIO 2010 SC 1
[Date of Order: 2010-02-05]

Settlement Commission: Section 127B – Full & True disclosure - It is manifest from a bare reading of the provision that in the application filed under Section 127B, an applicant is required to make a full and true disclosure of his duty liability, which he had failed to disclose before the proper officer. He is also required to exhaustively explain to the Settlement Commission the manner in which such liability has been incurred; the additional amount of customs duty accepted to be payable by him as also the price of such dutiable goods in respect of which he admits short levy on account of misclassification or otherwise of goods. In other words, the applicant is supposed to make a clean breast of his affairs in regard to short levy or non payment of customs duty admitted to be payable by him. The application should have been rejected by the Settlement Commission on that count itself and no relief should have been granted to the appellant. However, in view of the fact that order dated 8th February, 2001 passed by the Settlement Commission allowing the application of the appellant to be proceeded was not challenged by the Commissioner nor such a plea was urged by the Revenue before the High Court or in their reply to the present appeal, we find it difficult to reject the application at this stage. (para 13,22)

Settlement Commission: Accept the favorable and reject which is not -. Having opted to get their customs duty liability settled by the Settlement Commission, under Chapter XIVA of the Act, the appellant cannot be permitted to dissect the Settlement Commission’s order with a view to accept what is favourable to them and reject what is not. . It is manifest from the procedure laid down in Section 127C of the Act that interim order under sub-Section (1) of Section 127C as also the final order under sub-Section (7) of the said Section are to be made by the Settlement Commission after examination of the reports of the Commissioner of Customs or its Commissioner (Investigation). Obviously, these reports are submitted on the disclosures made in the application under Section 127B of the Act and, therefore, the applicant cannot be permitted to resile from his pleadings in the application at any stage of proceedings before the Settlement Commission or set up a new case before the higher Fora. (para 22)

Settlement Commission: Duty free import of ship spares - Notification No.211/83-Cus dated 23rd July, 1983 - In order to avail the benefit of exemption from whole of the duty of customs leviable under the Customs Tariff Act, 1975, twin conditions, viz., (1) capital goods, components, etc. are required for repairs of ocean going vessels, and (2) the ship repair unit should be registered with the Director General of Shipping, Government of India, are to be fulfilled. Both the conditions are cumulative and admit of no exception. Besides, under the Notification, an importer is also required to maintain a proper account of import, use and consumption of the capital goods, components, etc. imported for the aforesaid purpose in a prescribed form and failure to satisfy the Collector about their installation or consumption for the said purpose makes the importer liable to pay an amount equal to the duty payable on such goods. It is a settled position in law that Exemption Notifications have to be strictly construed. A person claiming the benefit of exemption notification, must show that he satisfies the eligibility criteria. (para 17)

Settlement Commission: Fresh grounds raised before High Court - . It is clear that since M/s Elektronik Lab. was not registered with the Director General of Shipping, they were not eligible to avail of duty exemption under the said notification, they entered into an arrangement with the appellant, a registered ship repairing unit, to import the goods for repair of ocean Thus, the sole object of the transactions was to avail of duty exemption under the said notification. Additionally, in order to claim the benefit of the Exemption Notification, the components, consumables etc. had to be used by the importer himself for repair of the vessels and not through someone else, who incidentally was not even named in the shipping bills. Moreover, proper accounts of imports, use and consumption of such goods was to be maintained by the importer, and in the event of failure to render the account for such consumption, the importer was liable to pay the customs duty as may be demanded by the Commissioner of Customs. However, once the imported goods were sold to a third party, the appellant was incapacitated from maintaining and rendering the account to the Commissioner in terms of the notification. All these factors go to show that the additional ground sought to be raised before the High Court was not only an after thought, adjudication thereon did involve investigation into facts and, therefore, the decision of the High court in not entertaining the additional ground did not suffer from any infirmity. Held that the order of the Settlement Commission did not suffer from any error, legal or factual, and, therefore, the High Court was fully justified in dismissing the writ petition. (para 21)

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CEO 2010 SC 1
[Date of Order: 2010-01-08]

Valuation - short payment/short levy of duty: The assessee was able to demand from its customers the balance of the higher prices by virtue of retrospective revision of the prices. At the time of sale the goods carried a higher value and those were cleared on short payment of duty. The differential duty was paid only later when the assessee issued supplementary invoices to its customers demanding the balance amounts. Seen thus it was clearly a case of short payment of duty though indeed completely unintended and without any element of deceit etc. The differential price signify that value, which is the function of the price, on the date of removal/clearance of the goods was not correct. That, it was understated. Therefore, the price indicated by the supplementary invoice is directly relatable to the value of the goods on the date of clearance, hence, enhanced duty. This enhanced duty is on the corrected value of the goods on the date of removal. When the differential duty is paid after the date of clearance, it indicates shortpayment/ short-levy on the date of removal. (para 14)

Valuation – interest: The assessee in default may make payment of the unpaid duty on the basis of his own ascertainment or as ascertained by a Central Excise Officer and, in that event, such assessee in default would not be served with the Demand Notice under Section 11A(1) of the Act. However, Explanation (2) to the sub-section makes it clear that such payment would not be exempt from interest chargeable under Section 11AB of the Act. What is stated in Explanation (2) to sub-section 2(B) is reiterated in Section 11AB of the Act, which deals with interest on delayed payment of duty. From the Scheme of Section 11A(2B) and Section 11AB of the Act, it becomes clear that interest is levied for loss of revenue on any count. Appeal allowed. (para 14)

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STO 2010 SC 913
[Date of Order: 2010-01-06]

Service Tax: Whether “contract carriage” manufactured according to specifications is “tourist vehicle” and whether service provided by the assessee under “contract carriage” makes assessee a “tour operator”: Scope and liability: Remand to High Court: In the impugned judgment there is no discussion on this point. Hence the impugned judgment is set aside and the matter is remitted to the High Court for de novo consideration.(Para 3,4).

Appeal allowed.

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