@abhishekrajaram's Latest Twitter Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗼𝗼𝗱𝘀 𝗧𝗿𝗮𝗻𝘀𝗽𝗼𝗿𝘁 𝗔𝗴𝗲𝗻𝗰𝘆 (𝗚𝗧𝗔) 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 T𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is not applicable to the appellant, as it did not issue consignment notes for the transportation services provided, and such activities fall under the Negative List."

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗥𝗲𝗳𝘂𝗻𝗱 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "BlackBerry India’s services were promotional and marketing in nature, not intermediary services. Refund of unutilised CENVAT Credit is therefore allowed."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝘂𝗽𝗹𝗶𝗰𝗮𝘁𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Once the service tax liability is discharged, regardless of whether by the service provider or recipient, a second payment cannot be demanded from the appellant."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗧𝗕 𝗧𝗿𝗮𝗻𝘀𝗳𝗲𝗿 𝗮𝗻𝗱 𝗩𝗔𝗧 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The supply of Set-Top Boxes (STBs) to subscribers does not constitute a service under ‘broadcasting’ or ‘STGU’ for service tax purposes, as it qualifies as a deemed sale. Consequently, VAT, not service tax, is applicable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗡𝗼𝗻-𝗧𝗮𝘅𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗳 𝗥𝗲𝘀𝗶𝗱𝗲𝗻𝘁𝗶𝗮𝗹 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗦𝘁𝗮𝘁𝗲 𝗣𝗼𝗹𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Construction services provided for a State Police Housing Corporation are not taxable, as these organizations are not engaged in any commercial or industrial activity."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗹𝗳-𝗽𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗪𝗮𝗶𝘃𝗲𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Penalty under Sections 77 and 78 cannot be imposed when the appellant has suo-moto paid service tax with interest prior to the issuance of a show cause notice."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗮𝗻𝗱 𝗕𝗼𝘂𝗻𝗰𝗲 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗳𝗼𝗿 𝗡𝗕𝗙𝗖𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Penal interest and bounce charges collected are not 'consideration' for the service of 'tolerating an act' and are therefore not subject to service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗶𝗺𝗯𝘂𝗿𝘀𝗮𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Only the value of actual service provided is taxable; reimbursable expenses are not part of the taxable value for service tax purposes."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝘁𝘀 𝗔𝘀𝗶𝗱𝗲 𝗚𝗦𝗧 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗢𝗿𝗱𝗲𝗿 𝗙𝗼𝗿 𝗟𝗮𝗰𝗸 𝗢𝗳 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰𝗶𝘁𝘆

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗜𝗹𝗹𝗲𝗴𝗮𝗹 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰 𝗡𝗼𝘁𝗶𝗰𝗲!