@abhishekrajaram's Latest X Threads

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 [img:hQb4b6yns]

𝗣𝘂𝗻𝗷𝗮𝗯 𝗮𝗻𝗱 𝗛𝗮𝗿𝘆𝗮𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Show cause notices must be decided within a reasonable period of five years. Delayed adjudication renders the notice invalid."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗗𝗮𝗺𝗮𝗴𝗲𝘀 𝗮𝗻𝗱 𝗥𝗶𝗴𝗵𝘁 𝘁𝗼 𝗨𝘀𝗲 𝗡𝗮𝘁𝘂𝗿𝗮𝗹 𝗥𝗲𝘀𝗼𝘂𝗿𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Liquidated damages for breach of contract and charges for the right to use natural resources (before 01.04.2016) are not taxable under service tax."

𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗹𝗮𝘆𝗲𝗱 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 📢 𝗧𝗵𝗲 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗵𝗲𝗹𝗱: "Proceedings for adjudication of the show cause notice after a delay of 13 years are impermissible, and such proceedings must be concluded within a reasonable time."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗮𝘆𝗶𝗻𝗴 𝗼𝗳 𝗨𝗻𝗱𝗲𝗿𝗴𝗿𝗼𝘂𝗻𝗱 𝗖𝗮𝗯𝗹𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Laying of underground cables is not subject to service tax as per CBIC Circular No. 123/05/2010-ST. The demand for service tax is not sustainable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗾𝘂𝗶𝗱𝗮𝘁𝗲𝗱 𝗗𝗮𝗺𝗮𝗴𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Forfeiture of earnest money deposit and liquidated damages received for tolerating delays is not liable to service tax as consideration for 'tolerating an act.'"