@abhishekrajaram's Latest X Threads

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.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗮 𝗧𝗿𝗮𝗻𝘀𝗽𝗼𝗿𝘁𝗮𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Ocean Freight/Sea Transportation service is not liable to service tax, as per the jurisdictional High Court’s decision."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗶𝗹𝗶𝗻𝗴 𝗥𝗲𝗳𝘂𝗻𝗱 𝗪𝗶𝘁𝗵𝗶𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗣𝗲𝗿𝗶𝗼𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The one-year limitation for filing a refund claim does not apply if the duty was paid under protest."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "The appellant is eligible for the refund of unutilized CENVAT credit on export of services, as the credit was not disallowed through a Show Cause Notice (SCN)."