@abhishekrajaram's Latest X Threads

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝗿𝗱𝗲𝗿: 𝗦𝘂𝗯𝘀𝘁𝗮𝗻𝘁𝗶𝘃𝗲 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝘀 𝗢𝘃𝗲𝗿𝗿𝘂𝗹𝗲 𝗦𝘂𝗯𝗼𝗿𝗱𝗶𝗻𝗮𝘁𝗲 𝗟𝗲𝗴𝗶𝘀𝗹𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Time limits prescribed in subordinate legislation cannot override Section 11B of the parent statute. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund claims for exports cannot be denied based on photocopies of invoices. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗼𝗿𝗲𝗰𝗹𝗼𝘀𝘂𝗿𝗲 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Foreclosure charges collected by banks and NBFCs on premature loan terminations are damages and not subject to Service Tax. Appeal allowed."

📢 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗳𝗼𝗿 𝗘𝗻𝘁𝗿𝘆 𝗼𝗳 𝗥𝗲𝗰𝗲𝗶𝗽𝘁 𝗡𝘂𝗺𝗯𝗲𝗿𝘀 𝗳𝗼𝗿 𝗟𝗲𝗮𝘀𝗲𝗱 𝗪𝗮𝗴𝗼𝗻𝘀 𝗶𝗻 𝗘-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗦𝘆𝘀𝘁𝗲𝗺 📢 𝗘𝗳𝗳𝗲𝗰𝘁𝗶𝘃𝗲 𝗗𝗮𝘁𝗲: January 1, 2025 🔍 𝗚𝘂𝗶𝗱𝗮𝗻𝗰𝗲 𝗳𝗼𝗿 𝗧𝗮𝘅𝗽𝗮𝘆𝗲𝗿𝘀: Leased Wagons Receipt Numbers must be prefixed with "L" for validation in the EWB system. Prefixes for Parcel Way Bills (PWB: "P") and Railway Receipts (RR: "F") remain unchanged for PMS and FOIS systems.

𝗖𝗲𝘀𝘁𝗮𝘁 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘇 𝗳𝗼𝗿 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗳𝗼𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗮𝗻𝗶𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction of a residential complex for police staff by Gujarat State Police Housing Corporation Limited, a government-owned entity, is not liable to Service Tax. Appeal allowed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝘆 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is applicable on services supplied after Information Technology Software Service was brought under the tax net w.e.f. 16 May 2008. Appeal dismissed."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗡𝗼𝗻-𝗣𝗮𝘆𝗺𝗲𝗻𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "As the appellant failed to pay the reduced penalty of 25% along with tax and interest within the prescribed time, the demand of penalty under the extended period of limitation is upheld. Appeal rejected."

𝗖𝗲𝘀𝘁𝗮𝘁 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗗𝗦/𝗙𝗼𝗿𝗺 𝟮𝟲𝗔𝗦 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Form 26AS of the Income Tax Act cannot be considered as the value of taxable services for the purpose of demand of service tax. Appeal allowed."

📢 𝗥𝗲𝗰𝗼𝗺𝗺𝗲𝗻𝗱𝗮𝘁𝗶𝗼𝗻𝘀 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝟱𝟱𝘁𝗵 𝗚𝗦𝗧 𝗖𝗼𝘂𝗻𝗰𝗶𝗹 𝗠𝗲𝗲𝘁𝗶𝗻𝗴 📢 𝗛𝗶𝗴𝗵𝗹𝗶𝗴𝗵𝘁𝘀: Reduction of GST on Fortified Rice Kernel (FRK) to 5%. Gene Therapy fully exempted from GST. No GST on vouchers, treated as neither goods nor services.

𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 – 𝗡𝗼 𝗘𝘃𝗶𝗱𝗲𝗻𝗰𝗲 𝘁𝗼 𝗦𝗵𝗼𝘄 𝗥𝗲𝗽𝗮𝗶𝗿 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗜𝗻𝘀𝘁𝗲𝗮𝗱 𝗼𝗳 𝗝𝗼𝗯 𝗪𝗼𝗿𝗸 𝗖𝗵𝗮𝗿𝗴𝗲𝘀, 𝗡𝗼 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗔𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: The Tribunal found no evidence to classify charges as repair instead of job work, setting aside the impugned order.