@abhishekrajaram's Latest X Threads

𝗖𝗘𝗦𝗧𝗔𝗧 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 (𝗪𝗖𝗦) 𝗳𝗼𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀 📢 The Tribunal held: "APMSIDC, being a governmental authority with no profit motive, is not required to pay service tax on works contract services under reverse charge."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗕𝗼𝗼𝗸𝘀 📢 The Tribunal held: "The appellant’s subsidiary company, acting as a consignment agent by clearing and forwarding educational books in the USA, does not provide a taxable service under 'Business Auxiliary Services.'"

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗪𝗮𝘁𝗲𝗿 𝗙𝗿𝗼𝗻𝘁 𝗥𝗼𝘆𝗮𝗹𝘁𝘆 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Water front royalty collected as per the Maritime Board Act, 1981, on behalf of the State of Gujarat is a statutory levy, not a service, and therefore is not subject to service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗠𝗶𝘀𝘁𝗮𝗸𝗲𝗻𝗹𝘆 𝗣𝗮𝗶𝗱 𝗔𝗺𝗼𝘂𝗻𝘁𝘀 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟭𝗕 📢 The Tribunal held: "The limitation period under Section 11B does not apply to refunds of mistakenly paid amounts, and provisions on 'Unjust Enrichment' are also not applicable."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗦𝘁𝗮𝘆 𝗼𝗻 𝗧𝗮𝘅 𝗥𝗲𝗰𝗼𝘃𝗲𝗿𝘆 𝗗𝘂𝗲 𝘁𝗼 𝗨𝗻𝗰𝗼𝗻𝘀𝘁𝗶𝘁𝘂𝘁𝗲𝗱 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹

📰 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."