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Gujarat High Court : NEW INDUSTRIAL SECURITY SERVICES (M) Versus CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL & 1 : 12th January, 2017 Featured

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

TAX APPEAL NO. 755 of 2016

With
CIVIL APPLICATION (OJ) NO. 529 of 2016
In TAX APPEAL NO. 755 of 2016

With

TAX APPEAL NO. 756 of 2016

With
CIVIL APPLICATION (OJ) NO. 530 of 2016
In TAX APPEAL NO. 756 of 2016


NEW INDUSTRIAL SECURITY SERVICES (M)
....Appellant(s)

Versus

CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL & 1
....Opponent(s)

Appearance:
MR HASIT DILIP DAVE, ADVOCATE for the Appellant(s) No. 1
MR ANKIT SHAH, ADVOCATE for the Opponent(s) No. 2

RULE SERVED for the Opponent(s) No. 1


CORAM: HONOURABLE MR.JUSTICE M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA

Date : 12/01/2017

ORAL ORDER

(PER : HONOURABLE MR.JUSTICE M.R. SHAH)

Both these appeals were heard yesterday for a considerable long time.

Today when the present appeals are taken up for further hearing treating it as Part-heard, Mr.Hasit Dave, learned advocate appearing on behalf of the appellants seeks permission to withdraw the present appeals, as according to him, two of the questions involved in the present appeals, including the question with respect to reimbursement of expenses to be deducted from the Service Tax, shall be related to rate of duty / valuation, and, therefore, according to him, appeals before this Court shall not be maintainable and appeals before the Hon’ble Apex Court shall be maintainable.

We have our own doubt with respect to the above. However, without expressing any opinion whether with respect to the above, appeals would be maintainable before the Hon'ble Supreme Court or not and whether question with respect to reimbursement of the expenses while computing the Service Tax payable, can be said to be related to rate of duty / valuation or not, considering the request made by Mr.Dave, learned advocate appearing on behalf of the appellants, appellants are simply permitted to withdraw both the appeals. Both the appeals stand dismissed as withdrawn.

In view of disposal of the main Tax Appeals, respective Civil Applications stand disposed of.


Sd/-
(M.R. SHAH, J.)


Sd/-
(B.N. KARIA, J.)


Rafik..

Additional Info

  • Date Range: Thursday, 12 January 2017
  • Court/Authority: High Court
  • Tax Type: Service Tax
  • Petitioner/Appellant: NEW INDUSTRIAL SECURITY SERVICES (M) Versus CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL & 1
  • Respondent: NEW INDUSTRIAL SECURITY SERVICES (M) Versus CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL & 1
  • Appl no. or Appl year: In TAX APPEAL NO. 755 of 2016, NO. 756 of 2016
  • Supreme Court Location: Delhi
  • High Court Location: Gujarat High Court
  • AAR Location: Delhi
  • Authority: Supreme Court

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 GST Bill passed by Parliament

 

 

 

The 122nd Constitution Amendment Bill introduced in Parliament in December 2014 has been passed by the Rajya Sabha and now also by the Lok Sabha with the amendments.  Now the Bill must get ratified by at least half the number of 31 State Legislatures which means 16 States and then finally get the approval from the President.

Thereafter the GST Council has to be set up which will determine the GST design at the granular level. This will include the structure of GST including scope of CGST, SGST and IGST, the taxes subsumed, the items/commodities covered and other critical aspects such as the threshold limits for taxability, exemptions, and several other parameters critical for an ideal  GST.

Further, for the GST to operate smoothly, the taxes paid on goods and services at every stage in the value chain needs to be tracked. This requires an IT infrastructure which will track the transactions and taxes paid and form the back-bone of GST. Reportedly considerable work has been already done on it, nevertheless it will need changes to correctly reflect the GST Law proposed by the GST Council and accepted by the Central & State Legislatures.

Last but not the least,  the tax authorities and other stakeholders who will implement the GST need to be trained for a smooth introduction.

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