@abhishekrajaram's Latest X Threads

𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗜𝗺𝗽𝗼𝘀𝗲𝗱 𝗼𝗻 𝗦𝗮𝗷𝗷𝗮𝗻 𝗜𝗻𝗱𝗶𝗮 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟰𝟵(𝟭) 𝗼𝗳 𝗖𝗼𝗺𝗽𝗮𝗻𝗶𝗲𝘀 𝗔𝗰𝘁 𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝘁𝗵𝗲 𝗢𝗿𝗱𝗲𝗿 𝗣𝗮𝘀𝘀𝗲𝗱 𝗯𝘆 𝗥𝗢𝗖 𝗙𝗮𝘂𝗹𝘁 𝗮𝗻𝗱 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀 The Registrar of Companies (ROC), Mumbai, has issued a penalty order against Sajjan India Limited under Section 454(3) for violating Section 149(1) of the Companies Act, 2013. [img:e73H74y2n]

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘃 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗝𝗼𝗶𝗻𝘁 𝗗𝗲𝘃𝗲𝗹𝗼𝗽𝗺𝗲𝗻𝘁 𝗮𝗴𝗿𝗲𝗲𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The appellant, as a co-developer, carried out the activity on a principal-to-principal basis and not as an agent, hence no service tax is leviable under Business Support Service."

𝗦𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗠𝗶𝗻𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Registration is irrelevant without evidence of non-utilization of capital goods or eligibility for credit, even with different invoice addresses.

𝗦𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund towards export of services cannot be denied on the ground that there is no nexus between the input service and the export of service."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The appellant failed to provide proof of CENVAT credit availability and compliance with the conditions for claiming a refund, leading to the dismissal of the appeal."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗗𝗲𝗺𝗮𝗻𝗱 𝗣𝗿𝗶𝗼𝗿 𝘁𝗼 𝗝𝘂𝗹𝘆 𝟮𝟬𝟬𝟳 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Demand before July 2007 under 'Works Contract Services' is non-taxable; post-July 2007, no valid demand exists under applicable provisions.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 – 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗙𝗼𝗿 𝗦𝗮𝗯𝗸𝗮 𝗩𝗶𝘀𝗵𝘄𝗮𝘀 𝗦𝗰𝗵𝗲𝗺𝗲, 𝗧𝗵𝗲 𝗧𝗮𝘅 𝗗𝘂𝗲𝘀 𝗰𝗼𝗻𝗳𝗶𝗿𝗺𝗲𝗱 𝗯𝘆 𝗢𝗿𝗶𝗴𝗶𝗻𝗮𝗹 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝘀𝗵𝗮𝗹𝗹 𝗯𝗲 𝘁𝗵𝗲 𝗯𝗮𝘀𝗶𝘀 𝗳𝗼𝗿 𝗗𝗲𝘁𝗲𝗿𝗺𝗶𝗻𝗶𝗻𝗴 𝗧𝗮𝘅 𝗗𝘂𝗲𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: ax dues confirmed by the original authority are considered for the Sabka Vishwas Scheme, overriding the Designated Committee's determination.

𝗘𝘅𝗰𝗶𝘀𝗲 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗡𝗼𝘁 𝗜𝗺𝗽𝗼𝘀𝗮𝗯𝗹𝗲 𝗳𝗼𝗿 𝗜𝗻𝗮𝗱𝘃𝗲𝗿𝘁𝗲𝗻𝘁 𝗟𝗮𝗽𝘀𝗲 𝗶𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Excess Cenvat credit reversed with interest eliminates the need for a show cause notice and penalty imposition.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱: 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗥𝗲𝗻𝗱𝗲𝗿𝗲𝗱 𝗯𝘆 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗕𝗲 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗲𝗱 𝗨𝗻𝗱𝗲𝗿 𝗠𝗮𝗻𝗽𝗼𝘄𝗲𝗿 𝗥𝗲𝗰𝗿𝘂𝗶𝘁𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝗦𝘂𝗽𝗽𝗹𝘆 𝗔𝗴𝗲𝗻𝗰𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: No manpower supply or recruitment by appellants; services rendered to sugar factory cannot be classified under manpower recruitment agency services.

Brief discussion on Appeals under Income Tax. To download the file: 1) Follow me, else DM will not work 2) Like and Retweet 3) Check your DM 4) Follow Steps to download file 5) Join Tax Updates group for FREE Note: Tweet valid for 24 hours or 500 DM, whichever is earlier. [img:ugxXGUJb9]