Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed a builder’s appeal against a substantial service tax demand arising from construction of residential flats, holding that the demand under Construction of Complex Service (CCS)/Construction of Industrial Complex Service (CICS)...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to undertake hotel accommodation booking services cannot treat hotel booking expenses recovered from customers as “pure agent” reimbursements under Rule 33 of the Central Goods and Services Tax (CGST) Rules, 2017,...
Keep exploring
Supreme Court
Farmers Can Claim Protection for Use of Protected Seeds U/S 39(1)(iv): Supreme Court
The Supreme Court has clarified that individual farmers can invoke the statutory protection available...
Supreme Court
Civil Money Disputes Can’t Be Used as Recovery Tool: Supreme Court Quashes Criminal Proceedings
The Supreme Court has set aside a High Court order reviving criminal proceedings arising...
Indirect Taxes
Pre-2007 Indivisible ATM Turnkey Contracts Can’t Be Vivisected for Service Tax: Supreme Court
The Supreme Court has held that indivisible turnkey contracts for supply, installation and commissioning...
Supreme Court
Supreme Court Upholds Compulsory Retirement of CISF Officer, Says Entire Service Record Can Be Considered
The Supreme Court has upheld the compulsory retirement of a Central Industrial Security Force...
Supreme Court
Supreme Court Restores Civil Court Jurisdiction in Scheduled Areas for Disputes Between Non-Tribals
The Supreme Court has held that Civil Courts can entertain civil disputes between exclusively...
Supreme Court
HC Can’t Dismiss Appeal Without Deciding Pending Application for Additional Evidence: Supreme Court
The Supreme Court has held that an appellate court commits a jurisdictional error and...
Supreme Court
Supreme Court Orders Integrated Action to Tackle Industrial Pollution in Rajasthan’s Jojari-Bandi-Luni River System
The Supreme Court has directed the Rajasthan Government to establish a comprehensive institutional framework...
Supreme Court
Documents Can’t Be Rejected at Threshold in Testamentary Proceedings Unless Prima Facie Irrelevant or Inadmissible: Supreme Court
The Supreme Court has held that documents and averments placed on record in testamentary...
Supreme Court
Part Payment of Sale Consideration Doesn’t Invalidate Registered Sale Deed: Supreme Court
The Supreme Court has held that a registered sale deed does not become void...
Other Laws
Delhi Court Acquits Former WFI Chief Brij Bhushan Sharan Singh in Women Wrestlers’ Sexual Harassment Case
Delhi court has acquitted former Wrestling Federation of India (WFI) president and former BJP...
Supreme Court
Ad Valorem Court Fee Mandatory Even When Appeal Challenges Only Solatium and Statutory Benefits in Land Acquisition Cases: Supreme Court
The Supreme Court has held that an acquiring authority cannot avoid payment of ad...
Supreme Court
Civil Disputes Can’t Be Given Criminal Colour: Supreme Court Quashes Cheating, Criminal Breach of Trust Case in Failed Real Estate Joint Development Deal
The Supreme Court has quashed criminal proceedings against two landowners accused of cheating and...
Latest articles
Indirect Taxes
Construction of Flats Before July 2012 Not Taxable as Construction Service: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has partly allowed...
GST
18% GST Payable on Entire Hotel Booking Consideration: AAR
The Authority for Advance Ruling (AAR) has held that a hospitality company proposing to...
Indirect Taxes
Separate Erection Contract Is Not Works Contract, CESTAT Denies Abatement but Excludes Free-Supply Material from Taxable Value
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
Indirect Taxes
Consultancy Services to US Client Not Intermediary Services: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...