@abhishekrajaram's Latest X Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗩𝗔𝗧 𝗼𝗻 𝗖𝗼𝗺𝗽𝗼𝘀𝗶𝘁𝗲 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax cannot be levied on the value of goods supplied under a composite contract if VAT/CST has been paid on the transfer of property in goods."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗮𝗹𝗲𝘀 𝗣𝗿𝗼𝗺𝗼𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗘𝘅𝗽𝗼𝗿𝘁 𝗢𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Sales promotion and marketing services provided to recipients outside India qualify as export under the Export of Service Rules. Exemption cannot be denied for procedural lapses."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗨𝗻𝗱𝗲𝗿 𝗝𝗡𝗡𝗨𝗥𝗠 𝗦𝗰𝗵𝗲𝗺𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Construction services provided to Surat Municipal Corporation under JNNURM and Gujarat State Police Housing Corporation Ltd. are not liable for service tax."

#BreakingNews Provisions of section 74 cannot be invoked for GST return mismatch in the absence of fraud, wilful misstatement or suppression: Delhi High Court in Xiaomi Technology India Pvt. Ltd. (29-Oct-2024)

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝗮𝗹 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗣𝗮𝘆𝗺𝗲𝗻𝘁𝘀 𝗯𝘆 𝗕𝗦𝗡𝗟 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Provisional payments may result in adjustments of excess or short payments; this does not constitute short payment of service tax. Therefore, no demand for interest or penalty can be raised."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗰𝗲𝗻𝘀𝗲 𝗙𝗲𝗲 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "License fees paid to Indian Railways are not taxable as ‘support services’ since they are not quid pro quo for any support. Service tax cannot be demanded on license fees."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗖𝗹𝘂𝗯 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Clubs and their members are not distinct entities; therefore, services provided by a club to its members do not fall under the scope of taxable services."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗟𝗶𝗰𝗲𝗻𝘀𝗲 𝗙𝗲𝗲 𝗣𝗮𝗶𝗱 𝘁𝗼 𝗥𝗮𝗶𝗹𝘄𝗮𝘆𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "License fees paid to Railways are not quid pro quo for any support services, and thus, service tax cannot be levied under reverse charge."

𝗖𝗕𝗜𝗖 𝗖𝗶𝗿𝗰𝘂𝗹𝗮𝗿 𝗼𝗻 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗖𝗡𝘀 𝗯𝘆 𝗗𝗚𝗚𝗜 📢 𝗧𝗵𝗲 𝗖𝗕𝗜𝗖 𝗰𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝗱: "Adjudication of show cause notices (SCNs) issued by DGGI officers for multi-jurisdictional noticees will now be handled by Additional/Joint Commissioners with All India jurisdiction to ensure uniformity and efficiency."

GST Department issues Notices for IGST claimed as CGST & SGST. I have drafted reply for the same. Steps to download: 1. Follow me else DM will not work 2. Reply to tweet "𝗕𝗮𝗹𝗹𝗼𝘁 𝗡𝗼. 𝟮𝟱" 3. Check your DM 4. Follow Steps as per DM 5. Join GST Litigation Group for FREE