Indirect Tax Weekly Flashback for the period 22 To 28 September 2024.

Karnataka High Court  – Indirect Tax Weekly Flashback

Service Tax Exemption | Whether Manpower Supply In Garbage Collection Falls Within Solid Waste Management? Karnataka High Court Remands Back At Post SCN Stage

Case title: M/S Sapthagiri Cleaning Services V/S The Joint Commissioner Of Central Tax And G.S.T. Bengaluru South Commissionerate.

Citation: Writ Petition No.19205 Of 2022 (T-Res)

The Karnataka High Court has remanded the matter back to post Show Cause Notice stage on the issue whether supply of manpower involved in garbage collection as well as auto tipper with condition imposed in the supply order fall within the activity of solid waste management and exempted from service tax.

Andhra Pradesh High Court – Indirect Tax Weekly Flashback

Paying Agricultural Market Committee Tax In Punjab And Cess In Andhra Pradesh On  Basmati Rice Doesn’t Amount To ‘Double Taxation’: Andhra Pradesh High Court

Case Title: Saktimata Traders V. State Of Andhra Pradesh & Ors.

Case No.: Writ Petition Nos.31279, 33067, 33069, 33071, 33074, 33077, 33078, 33079 & 33080 Of 2023 And 736, 738, 740, 745, 747, 757, 758, 760, 761, 763, 764 & 766 Of 2024

The Andhra Pradesh High Court has held that paying agricultural market committee tax in Punjab and cess in Andhra Pradesh on  basmati rice does not amount to ‘double taxation’.

Madras High Court 

Development Commissioner Vested With Power Only To Expand List Of Services Under SEZ; Madras High Court Stays Act Removal Of General Insurance Services

Case Title: Zoho Corporation Private Limited v Union of India and Others

Case No: WP.NO.22132 OF 2024

The Madra High Court stayed the act of removal of general insurance services on the ground that the development commissioner vested with power only to expand the list of services under Special Economic Zone (SEZ).

Patna High Court 

Service Tax Proceedings To Be Completed Within One Year From Notice: Patna High Court

Case title: M/s Kanak Automobiles Private Limited v/s The Union of India

Citation: Civil Writ Jurisdiction Case No.18398 of 2023 

The Patna High Court ruled that the Service Tax proceedings ought to be completed within one year from notice.

Kerala High Court

No Provision Enabling Muthoot Finance To Claim Transition Of Cess To GST Regime: Kerala High Court

Case Title: M/S.Muthoot Finance Limited V/S Union Of India And Ors 

Citation: WP(C) NO. 28282 OF 2022

The Kerala High Court has held that there is no Provision to enable Muthoot Finance to claim transition of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) to GST regime.