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1 - 10 of 23 (1.04 seconds)The Central Goods and Services Tax Act, 2017
Section 7 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 9 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018
So the nature of business would be the decisive factor and if such
consideration is shifted by entering into agreement, it would be
encroaching upon turf of G.T.A., and would only be a collective
enthusiasm and that statutory liability cannot be evaded. As has
been laid down by the Supreme Court in CLP India Pvt. Ltd.
Article 226 in Constitution of India [Constitution]
Finance Act, 1999
Commissioner Of Service Tax, Etc.Etc. vs M/S.Bhayana Builders (P) Ltd. Etc.Etc. on 18 November, 2016
he would further submit that perusal of Section 15(1)
would indicate that the value of supply shall be the
transaction value, which is the price actually paid or
payable and the words 'said supply' in conjunction
with the phrase 'price actually paid or payable' is
directly relatable to such supply agreed to be made;
learned counsel would submit that when the agreement
has been entered between the parties, the same cannot
be ignored while examining the tax liability. To
buttress his contention, learned counsel would place
upon the decision rendered by the Supreme Court in
the matter of Commissioner of Service Tax v
Bhayana Builders Private Limited 1 In the said case
examining the valuation provisions under the Service
Tax Act, it is held that free supplies made by the
service recipient cannot be added to the taxable value
of the service provider;
Union Of India vs M/S Mohit Minerals Pvt. Ltd. on 19 May, 2022
The submission that free supply by the service recipient has been
Neutral Citation
2023:CGHC:25692-DB
39
WPT No.117 of 2022
excluded as per final GST Law. Therefore, the legislative history
in the draft GST Law is required to be seen. It is contended that
there is a conscious omission by the Legislature to include value
of free supply by recipient to evaluate the entire supply. The
reference is made to case law reported in (2022) 10 SCC 700 -
Mohit Minerals Pvt. Ltd (supra).
Union Of India vs Vkc Footsteps India Pvt. Ltd. on 13 September, 2021
16. The Supreme Court in the matter of VKC Footsteps India Private
Limited (supra) has defined the constitutional scheme of GST.
Mainly it demonstrates that the idea which permeates GST
legislation globally is to impose a multi stage tax under which
each point in a supply chain is potentially taxed. Suppliers are
entitled to avail credit of tax paid at an anterior stage. As a result,
GST fulfills the description of a tax which is based on value
addition. The Supreme Court at paras 44, 45, 46 & 47 held thus :