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𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝘁𝗮𝘁𝘂𝘁𝗼𝗿𝘆 𝗟𝗲𝘃𝗶𝗲𝘀 📢 The Tribunal held: "Amounts collected by the Gujarat Maritime Board as a statutory levy are exempt from service tax, and no service tax liability arises on these charges."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗖𝗵𝗮𝗿𝗶𝘁𝗮𝗯𝗹𝗲 𝗧𝗿𝘂𝘀𝘁𝘀 📢 The Tribunal held: "The charitable trust did not qualify as a 'Commercial Training or Coaching Centre' for service tax purposes, and the extended period of limitation cannot be invoked."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝗶𝗲𝘀 𝗳𝗼𝗿 𝗧𝗮𝘅𝗲𝘀 𝗼𝗻 𝗟𝗮𝗻𝗱 𝗮𝗻𝗱 𝗕𝘂𝗶𝗹𝗱𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Given the interpretational nature of land and building tax issues, the appellant qualifies for penalty waiver."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗧𝗿𝗮𝗻𝘀𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗮𝗻𝗱 𝗗𝗶𝘀𝘁𝗿𝗶𝗯𝘂𝘁𝗶𝗼𝗻 𝗼𝗳 𝗘𝗹𝗲𝗰𝘁𝗿𝗶𝗰𝗶𝘁𝘆 📢 The Tribunal held: "All taxable services provided for the transmission and distribution of electrical energy are exempt from service tax."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: Retrospective GST Registration Cancellation Curbed

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻

𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗘𝘅𝗽𝗼𝗿𝘁 𝗜𝗻𝘀𝗽𝗲𝗰𝘁𝗶𝗼𝗻 𝗔𝗴𝗲𝗻𝗰𝗶𝗲𝘀 📢 The Tribunal held: "The services provided by Export Inspection Agencies do not qualify as sovereign functions and are subject to service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗕𝗮𝗻𝗴𝗮𝗹𝗼𝗿𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗱𝘃𝗮𝗻𝗰𝗲 𝗠𝗲𝗺𝗯𝗲𝗿𝘀𝗵𝗶𝗽 𝗙𝗲𝗲𝘀 𝗮𝗻𝗱 𝗠𝘂𝘁𝘂𝗮𝗹𝗶𝘁𝘆 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 📢 The Tribunal held: "Under the ‘Doctrine of Mutuality of Interest,’ fees collected by a society from its members are not taxable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗕𝗮𝗻𝗴𝗮𝗹𝗼𝗿𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗠𝗼𝗯𝗶𝗹𝗶𝘇𝗮𝘁𝗶𝗼𝗻 𝗔𝗱𝘃𝗮𝗻𝗰𝗲𝘀 📢 The Tribunal held: "Mobilization advances secured by guarantees are treated as loans and become taxable upon invoice issuance, not at receipt."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗳𝗼𝗿 𝗦𝘁𝗼𝗰𝗸 𝗕𝗿𝗼𝗸𝗲𝗿𝘀 📢 The Tribunal held: "Transaction charges collected by stock brokers from clients are taxable as these are considered as consideration towards the taxable service, not a statutory fee or levy."