@abhishekrajaram's Latest X Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗠𝗲𝗺𝗯𝗲𝗿𝘀𝗵𝗶𝗽 𝗙𝗲𝗲𝘀 📢 The Tribunal held: "Membership fees collected from members are not subject to Service Tax. Demands raised under an incorrect tax category cannot be confirmed under another heading."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Service provided by individual tractor trolley owners without issuing consignment notes does not qualify as GTA service and is not taxable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗼𝗺𝗽𝘂𝘁𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "For export service refunds, the relevant date for the one-year period is the date of foreign exchange realization, not the invoice date."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗟𝗮𝗯𝗲𝗹𝗲𝗱 𝗮𝘀 𝗗𝗲𝗱𝘂𝗰𝘁𝗶𝗼𝗻𝘀 𝗶𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 📢 The Tribunal held: " Merely labeling deductions as commission in sales invoices does not make them subject to service tax if they function as sales discounts."

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

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝘁𝗿𝗼𝘀𝗽𝗲𝗰𝘁𝗶𝘃𝗲 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗜𝗹𝗹𝗲𝗴𝗮𝗹 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗰 𝗡𝗼𝘁𝗶𝗰𝗲!

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗕𝗼𝗴𝘂𝘀 𝗙𝗶𝗿𝗺 𝗤𝘂𝗮𝘀𝗵𝗲𝗱

📰 𝗞𝗮𝗿𝗻𝗮𝘁𝗮𝗸𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝘀. 𝟮𝟭,𝟬𝟬𝟬 𝗖𝗿𝗼𝗿𝗲 𝗚𝗦𝗧 𝗗𝗲𝗺𝗮𝗻𝗱 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗳𝗼𝗿 𝗢𝗻𝗹𝗶𝗻𝗲 𝗚𝗮𝗺𝗶𝗻𝗴 𝗖𝗼𝗺𝗽𝗮𝗻𝘆

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗮𝘅𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗖𝘂𝘀𝘁𝗼𝗺𝗶𝘇𝗲𝗱 𝗦𝗼𝗳𝘁𝘄𝗮𝗿𝗲 𝗦𝗮𝗹𝗲 📢 The Tribunal held: "Customized software sold on a CD with hardware is not a service but excisable goods. Thus, no service tax is applicable."

Rule 96(10) is Ultra Vires. Kerala High in SANCE LABORATORIES PRIVATE LIMITED Vs UNION OF INDIA