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📰 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗿𝗼𝗽𝗲𝗿 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗠𝘂𝘀𝘁 𝗯𝗲 𝗜𝘀𝘀𝘂𝗲𝗱 𝗯𝗲𝗳𝗼𝗿𝗲 𝗔𝗱𝘃𝗲𝗿𝘀𝗲 𝗢𝗿𝗱𝗲𝗿 𝗶𝗻 𝗚𝗦𝗧 𝗖𝗹𝗮𝗶𝗺𝘀

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗧𝗮𝘅 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗗𝗲𝗻𝘆 𝗜𝗧𝗖 𝗖𝗹𝗮𝗶𝗺 𝗯𝗮𝘀𝗲𝗱 𝗼𝗻 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿'𝘀 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗚𝗦𝗧 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝘁𝘀 𝗔𝘀𝗶𝗱𝗲 𝗚𝗦𝗧 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗢𝗿𝗱𝗲𝗿 𝗙𝗼𝗿 𝗟𝗮𝗰𝗸 𝗢𝗳 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰𝗶𝘁𝘆

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝗯𝗹𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗼𝗳 𝗤𝘂𝗮𝗿𝗿𝘆𝗶𝗻𝗴 𝗮𝗻𝗱 𝗘𝗮𝗿𝘁𝗵𝘄𝗼𝗿𝗸 📢 The Tribunal held: "The appellant’s activity of quarrying and earthwork is covered under taxable service. The benefit of the notification is not applicable as services were not provided to the government or for road construction."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗢𝗿𝗱𝗲𝗿 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗺𝗲𝗱𝗶𝗮𝗿𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Commission received for procuring export orders, and additional quality control services rendered to a foreign client, is not classifiable as ‘intermediary’ services."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗶𝗺𝗯𝘂𝗿𝘀𝗮𝗯𝗹𝗲 𝗘𝘅𝗽𝗲𝗻𝘀𝗲𝘀 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Reimbursable expenses cannot be included in the gross value for service tax purposes as Rule 5 has been declared ultra vires and is no longer applicable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗻𝗮𝘁𝗶𝗼𝗻𝗮𝗹 𝗥𝗼𝗮𝗺𝗶𝗻𝗴 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Payment of roaming charges to foreign telecom operators (FTOs) for providing connectivity services to the appellant's subscribers abroad is not subject to service tax under 'Business Auxiliary Services' as FTOs do not qualify as 'Telegraph Authority.'"

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗟𝗼𝗮𝗱𝗲𝗱 𝗼𝗻 𝗠𝗲𝗱𝗶𝘂𝗺 𝗕𝗲𝗶𝗻𝗴 𝗧𝗿𝗲𝗮𝘁𝗲𝗱 𝗮𝘀 𝗚𝗼𝗼𝗱𝘀 📢 The Tribunal held: "Software supplied on a medium like USB/CD/Hard Drive is considered goods, not services, and hence, service tax cannot be demanded."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗱 𝗮𝘀 𝗚𝗼𝗼𝗱𝘀 𝗮𝗻𝗱 𝗡𝗼𝘁 𝗮 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 📢 The Tribunal held: "Software supplied preloaded on hardware cannot be treated as a service; such supply is considered a sale of goods, and service tax cannot be demanded."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗮𝗻𝗱 𝗥𝗖𝗠 𝗖𝗼𝗻𝘀𝘂𝗹𝘁𝗮𝗻𝗰𝘆 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 📢 The Tribunal held: "Expenses incurred for services like Provident Fund consultancy, ROC filing, and RTA charges, not received from an advocate or firm of advocates, do not attract service tax under Reverse Charge Mechanism (RCM)."