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📰 𝗔𝗻𝗱𝗵𝗿𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗕𝘂𝘆𝗲𝗿 𝗠𝘂𝘀𝘁 𝗘𝘀𝘁𝗮𝗯𝗹𝗶𝘀𝗵 𝗢𝘄𝗻 𝗖𝗿𝗲𝗱𝗲𝗻𝘁𝗶𝗮𝗹𝘀 𝗶𝗻 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝘀 𝗝𝘂𝘀𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻

🚫 𝗗𝗲𝗹𝗵𝗶 𝗛𝗖 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗼𝗻 𝗘𝗺𝗽𝗹𝗼𝘆𝗲𝗲 𝗦𝗲𝗰𝗼𝗻𝗱𝗺𝗲𝗻𝘁 – 𝗡𝗼 𝗜𝗚𝗦𝗧 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗼𝗻 '𝗡𝗶𝗹' 𝗩𝗮𝗹𝘂𝗮𝘁𝗶𝗼𝗻! 🚫 In 𝘔𝘦𝘵𝘢𝘭 𝘖𝘯𝘦 𝘊𝘰𝘳𝘱𝘰𝘳𝘢𝘵𝘪𝘰𝘯 𝘐𝘯𝘥𝘪𝘢 (𝘗) 𝘓𝘵𝘥. 𝘷𝘴. 𝘜𝘯𝘪𝘰𝘯 𝘰𝘧 𝘐𝘯𝘥𝘪𝘢 the Delhi High Court q͟u͟a͟s͟h͟e͟d͟ ͟s͟h͟o͟w͟ ͟c͟a͟u͟s͟e͟ ͟n͟o͟t͟i͟c͟e͟s͟ ͟issued under Section 73 of the CGST Act d͟e͟m͟a͟n͟d͟i͟n͟g͟ ͟I͟G͟S͟T͟ ͟o͟n͟ ͟t͟h͟e͟ ͟s͟e͟c͟o͟n͟d͟m͟e͟n͟t͟ ͟o͟f͟ ͟e͟m͟p͟l͟o͟y͟e͟e͟s͟ ͟b͟y͟ ͟o͟v͟e͟r͟s͟e͟a͟s͟ ͟p͟a͟r͟e͟n͟t͟ ͟c͟o͟m͟p͟a͟n͟i͟e͟s͟.͟ ͟📜🚫 ➡️ The Revenue alleged that secondment agreements constituted import of services, triggering IGST under the Reverse Charge Mechanism (RCM), along with interest and penalties. However, 𝘁𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗿𝗲𝗳𝗲𝗿𝗿𝗲𝗱 𝘁𝗼 𝗖𝗕𝗜𝗖 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗡𝗼. 𝟮𝟭𝟬/𝟰/𝟮𝟬𝟮𝟰 𝘄𝗵𝗶𝗰𝗵 𝘀𝗽𝗲𝗰𝗶𝗳𝗶𝗲𝘀 𝘁𝗵𝗮𝘁 𝗶𝗳 𝗻𝗼 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗮𝗿𝗲 𝗿𝗮𝗶𝘀𝗲𝗱, 𝘁𝗵𝗲 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝘃𝗮𝗹𝘂𝗲 𝗶𝘀 𝗱𝗲𝗲𝗺𝗲𝗱 '𝗡𝗶𝗹' 𝘂𝗻𝗱𝗲𝗿 𝗖𝗚𝗦𝗧 𝗿𝘂𝗹𝗲𝘀. 💡 𝗢𝘂𝘁𝗰𝗼𝗺𝗲: The Court held that, due to the absence of invoicing, no tax liability arises, and thus, quashed the impugned notices. ⚖️✅ #DelhiHighCourt #GST #IGST

📰 𝗚𝘂𝗷𝗮𝗿𝗮𝘁 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗩𝗮𝗴𝘂𝗲𝗻𝗲𝘀𝘀 𝗶𝗻 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻

📰 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗧𝗖 𝗖𝗹𝗮𝗶𝗺 𝗗𝗲𝗻𝗶𝗲𝗱 𝗶𝗳 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 𝗙𝗮𝗶𝗹𝘀 𝘁𝗼 𝗣𝗮𝘆 𝗧𝗮𝘅 𝘁𝗼 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗗𝗮𝗺𝗮𝗴𝗲𝘀 𝗮𝗻𝗱 𝗕𝗮𝗻𝗸 𝗚𝘂𝗮𝗿𝗮𝗻𝘁𝗲𝗲 𝗘𝗻𝗰𝗮𝘀𝗵𝗺𝗲𝗻𝘁 📢 The Tribunal held: "Encashment of performance/bank guarantees and amounts retained as liquidated damages are not a consideration for the provision of any service and thus are not subject to service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 📢 The Tribunal held: "Registration of premises is not a pre-condition for refund of unutilized CENVAT credit, and rejection of refund on the grounds of incomplete invoices or lack of nexus is unjustified."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗶𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗖𝗮𝘀𝗲𝘀 📢 The Tribunal held: "In the absence of a finding that suppression of facts was with intent to evade tax, the extended period of limitation cannot be invoked."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗱𝘃𝗲𝗿𝘁𝗶𝘀𝗶𝗻𝗴 𝗔𝗴𝗲𝗻𝗰𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Service tax paid by advertisers on behalf of the appellant is treated as tax paid by the appellant, making any further demand unsustainable. However, the appellant must pay service tax on services provided to the Government."

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗚𝗦𝗧 𝗡𝗼𝘁 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗳𝗼𝗿 𝗖𝗿𝗲𝗱𝗶𝘁 𝗖𝗮𝗿𝗱 𝗟𝗼𝗮𝗻