@abhishekrajaram's Latest Twitter Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗦𝗜𝗠 𝗮𝗻𝗱 𝗥𝗲𝗰𝗵𝗮𝗿𝗴𝗲 𝗖𝗮𝗿𝗱𝘀 📢 T𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "When telecom operators pay Service Tax on the entire MRP of SIM and recharge cards, there is no additional Service Tax liability for distributors or franchisees selling these cards to the public."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "When an appeal is disposed of either by setting aside the demand or by remand, the pre-deposit amount becomes refundable to the assessee within 3 months."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲-𝗕𝗮𝗿𝗿𝗲𝗱 𝗗𝗲𝗺𝗮𝗻𝗱𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Although hiring buses falls under ‘rent a cab service,’ the demand being time-barred is set aside."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 𝗳𝗼𝗿 𝗦𝗘𝗭 𝗨𝗻𝗶𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Denial of the refund claim for services provided to an SEZ unit cannot be upheld simply because the services were not listed as specified services approved by the SEZ authority."

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗦𝗧 𝗮𝗻𝗱 𝗦𝗮𝘃𝗶𝗻𝗴𝘀 𝗼𝗳 𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗿𝘂𝗹𝗲𝗱: "Though Rule 5A of the Service Tax Rules 1994 was declared ultra vires, proceedings already initiated under it are saved by Section 174 of the CGST Act."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "SBPDCL qualifies as a ‘Government Authority’ and the works performed by the appellant align with functions entrusted to municipalities under Article 243W of the Constitution of India, thereby exempting the appellant from service tax."

📰 𝗢𝗿𝗶𝘀𝘀𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗙𝘂𝗹𝗹 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝗳𝗼𝗿 𝗪𝗿𝗶𝘁 𝗥𝗲𝗺𝗲𝗱𝘆 𝗶𝗻 𝗚𝗦𝗧 𝗗𝗶𝘀𝗽𝘂𝘁𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The taxpayer is required to deposit the entire disputed demand within 15 days to avail a writ remedy due to the non-constitution of GSTAT."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘃𝗶𝗲𝘄 𝗼𝗳 𝗚𝗦𝗧 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗙𝗹𝗮𝘃𝗼𝗿𝗲𝗱 𝗖𝗮𝗿𝗱𝗮𝗺𝗼𝗺 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The petition challenging the GST Council’s classification decision is accepted for consideration, with a focus on the legal authority and rationale behind the tax rate."

𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲 𝗔𝗻𝗼𝘁𝗵𝗲𝗿 𝗖𝗵𝗮𝗻𝗰𝗲 𝘁𝗼 𝗗𝗲𝗳𝗲𝗻𝗱 𝗚𝗦𝗧 𝗠𝗶𝘀𝗺𝗮𝘁𝗰𝗵 𝗖𝗮𝘀𝗲 𝗔𝗳𝘁𝗲𝗿 𝗠𝗶𝘀𝘀𝗲𝗱 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 🚨

𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗚𝗿𝗮𝗻𝘁𝘀 𝗥𝗲𝗹𝗶𝗲𝗳 𝘁𝗼 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲, 𝗢𝗿𝗱𝗲𝗿𝘀 𝗛𝗲𝗮𝗿𝗶𝗻𝗴 𝗳𝗼𝗿 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻* 🎉