@abhishekrajaram's Latest Twitter Threads

𝗖𝗲𝘀𝘁𝗮𝘁 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗜𝗺𝗺𝘂𝗻𝗶𝘁𝘆 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟴𝟬 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As the amount of Service tax has already been paid under reverse charge and appropriated against the demand made to the Appellant, the Appellant is entitled to immunity from imposing penalty. Appeal allowed."

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘃 𝗖𝗲𝘀𝘁𝗮𝘁 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗹𝗮𝗰𝗲 𝗼𝗳 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The place of provision of services used by the respondent to supply information technology software services to a foreign entity is outside India, and hence it qualifies as an export of service. It is not considered an intermediary service. Refund claim allowed."

📢 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗼𝗻 𝗥𝗥 𝗡𝗼./𝗲𝗧-𝗥𝗥𝘀 𝗘𝗻𝘁𝗿𝘆 𝗶𝗻 𝗘𝗪𝗕 𝗦𝘆𝘀𝘁𝗲𝗺 𝗣𝗼𝘀𝘁 𝗙𝗢𝗜𝗦 𝗜𝗻𝘁𝗲𝗴𝗿𝗮𝘁𝗶𝗼𝗻 📢 𝗔𝗻𝗻𝗼𝘂𝗻𝗰𝗲𝗺𝗲𝗻𝘁: Integration of Indian Railways’ Freight Operations Information System (FOIS) with the E-Way Bill (EWB) system is live via APIs. Taxpayers must ensure correct entry of Railway Receipt (RR) Numbers.

Draft Reply to consider rectification order date as relevant date for appeal. 1 Follow me, else DM don't work 2 Like and Retweet the Tweet 3 Check the DM 4 Follow steps to download file 5 Join GST Litigation Group for "FREE" Link valid 24 hours or 500 DM, whichever is earlier [img:tJCdBLTjI]

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Works contract services are taxable from 1.6.2007; no service tax can be demanded for periods before this date.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗿𝗲𝗲 𝗦𝘂𝗽𝗽𝗹𝘆 𝗚𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗔𝗯𝗮𝘁𝗲𝗺𝗲𝗻𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Cost of free supply goods provided by the service recipient to the service provider is neither an amount ‘charged’ by the service provider nor can it be regarded as consideration for the service provided. The benefit of abatement of 67% is allowable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗮𝗳𝘁𝗲𝗿 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Show Cause Notice (SCN) is not to be issued when the assessee has paid the Service Tax along with interest. There is no evidence that the appellant suppressed facts to evade tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝘂𝗻𝗱𝗲𝗿 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Branch offices paying Service Tax exempts recipients from Reverse Charge; tax paid by mistake is refundable without limitation period.

📢 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗼𝗻 𝗕𝗶𝗼𝗺𝗲𝘁𝗿𝗶𝗰-𝗕𝗮𝘀𝗲𝗱 𝗔𝗮𝗱𝗵𝗮𝗮𝗿 𝗔𝘂𝘁𝗵𝗲𝗻𝘁𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗗𝗮𝘁𝗲: December 15, 2024 🔍 𝗞𝗲𝘆 𝗗𝗲𝘃𝗲𝗹𝗼𝗽𝗺𝗲𝗻𝘁: The GST registration process now includes Biometric-based Aadhaar Authentication and Document Verification for applicants in Chhattisgarh, Goa, and Mizoram.

📢 𝗖𝗕𝗜𝗖 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗻 𝗔𝗽𝗽𝗼𝗶𝗻𝘁𝗺𝗲𝗻𝘁 𝗼𝗳 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗻𝗴 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀 𝗳𝗼𝗿 𝗗𝗚𝗚𝗜 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲𝘀 📜 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: No. 31/2024 – Central Tax 📅 𝗗𝗮𝘁𝗲: 13th December 2024 🛡️ 𝗜𝘀𝘀𝘂𝗲: Appointment of adjudicating authorities for specific GST cases under Sections 73, 74, 122, 125, and 127 of the CGST Act, 2017.