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
Adultery Plea Must Be Decided Before Final Maintenance Order: Supreme Court
The Supreme Court has held that a husband's plea alleging that his wife is...
Supreme Court
Ooty Property Dispute | Specific Performance Denied as Buyer Failed to Prove Continuous Financial Readiness: Supreme Court
The Supreme Court has held that a purchaser seeking enforcement of an agreement to...
Supreme Court
Prior Witness Testimony Can’t Be Used Without Mandatory S. 299 CrPC Order: Supreme Court Acquits Murder Accused
The Supreme Court has held that evidence recorded during the trial of a co-accused...
Supreme Court
HC Can’t Quash Corruption FIRs by Conducting a ‘Mini-Trial’ at Investigation Stage: Supreme Court
The Supreme Court has reaffirmed that High Courts cannot quash First Information Reports (FIRs)...
Supreme Court
Property Purchased in Names of 2 Wives Can’t Be Treated as Husband’s Estate for Succession: Supreme Court
The Supreme Court has clarified the manner in which succession to property purchased in...
Supreme Court
Supreme Court Upholds Constitutional Validity of ‘Imprisonment for Remainder of Natural Life’
The Supreme Court has upheld the constitutional validity of sentences directing imprisonment for the...
Supreme Court
Reach Stackers Used Only Inside Inland Container Depots Are Not ‘Motor Vehicles’ Under Motor Vehicles Act: Supreme Court
The Supreme Court has held that a heavy container-handling machine used exclusively inside Inland...
Supreme Court
National Commission for Scheduled Castes Can’t Pass Binding Orders in Service Matters, Role Is Recommendatory: Supreme Court
The Supreme Court has held that the Commission does not possess adjudicatory powers to...
Supreme Court
Recovery of Blood-Stained Weapon Alone Can’t Sustain Conviction: Supreme Court
The Supreme Court has reaffirmed a fundamental principle of criminal jurisprudence by holding that...
Supreme Court
Prior Permission Mandatory for Air Force Personnel Seeking Civil Jobs; NOC Cannot Be Claimed After Selection: Supreme Court
The Supreme Court has ruled that an Air Force personnel who applies for a...
Supreme Court
Co-Owner Can Gift Undivided Share Without Consent of Other Co-Owner: Supreme Court
The Supreme Court has held that a co-owner is legally entitled to gift or...
Supreme Court
Elevators Are ‘Common Carriers’, Manufacturers Owe Heightened Duty of Care: Supreme Court
The Supreme Court has ruled that elevators installed in public buildings must be treated...
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...