Posts Tagged ‘Establishment’

Supply and installation of solar power generating sets a composite supply t...

Posted On January 15th, 2025

Note – The supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Applying the principles set out in Commissioner of […]

Assigning of leasehold rights on immovable property not liable to GST as it...

Posted On January 9th, 2025

Note – Where by deed of assignment executed by the lessee there is no lease or sub-lease by the lessee but it is a deed of divesting all the rights […]

Telecommunication towers cannot be excluded for ITC just because of mention...

Posted On December 20th, 2024

Note – The specific exclusion of telecommunication towers from the scope of the phrase “plant and machinery” would not lead one to conclude that the statute contemplates or envisages telecommunication […]

MEIS benefits cannot be sought to be refunded by customs contrary to stance...

Posted On December 3rd, 2024

Note – It would be impermissible for the customs authorities to either doubt the validity of an instrument issued under the FTDR Act or go behind benefits availed pursuant thereto […]

Outsourced services provided to client abroad is not intermediary service

Posted On November 22nd, 2024

Note – Respondent into ITSS and also into Marketing and Service Support service. Activities involved – (a) identification of customers, (b) providing information and educating potential customers, (c) procuring information […]

Clarification on affiliation services and PLC and other charges

Posted On October 15th, 2024

North Block, New Delhi Dated the 11th October 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/ The Principal Director Generals/ Director Generals (All) […]

Export benefit on services not to be denied just because consideration was ...

Posted On October 10th, 2024

Note – While originally the writ petitioner, while applying for registration for its Delhi BO had not provided any details of a bank account at Bangalore, at the time of […]

Summary of Recommendations during 54th meeting of the GST Council on 09.09....

Posted On September 10th, 2024

GST Council recommends Group of Ministers (GoM) on life and health insurance related GST with existing GoM on Rate Rationalisation; to submit report by end of October 2024 GST Council […]

Works contract executed outside India through fixed establishment not liabl...

Posted On August 13th, 2024

Note – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]

Income from renting of premises cannot be exempted in the hands of the Univ...

Posted On August 2nd, 2024

Note – The predominant object test must be applied; the purpose of education should not be submerged by a profit making motive. When the University rents out its property for […]

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