New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]
New Delhi, dated the 10th September, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All), The Principal Directors General/ Directors General (All). Madam/Sir, Subject: […]
Note – Regulation 3(3) of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 makes it clear that the authorized dealers have been permitted to allow receipts for […]
Note – At the stage of consideration of the application for refund, it would be impermissible for the Revenue Authority to question whether the services rendered by the petitioner amounted […]
Note – Section 15(2)(b) of CGST Act 2017 says that the value of supply shall include any amount that the supplier is liable to pay in relation to such supply […]
Note – When a composite contract is entered into between parties for transportation service including various intermediate or ancillary services provided in relation to the principal service of road transport […]
Note – The Respondent apart from facilitating main service of telecommunication services also provides services of customer care and customer support services to the end consumers based in Singapore and […]
Note – Where the Petitioner is contracted to provide the services of book keeping, payrolls, and accounts through the use of cloud technology as the principal service provider, he would […]
Note – When a contract is entered for a composite contract for transportation service including various intermediate or ancillary services provided in relation to the principal service of road transport […]
Note – Where the agreement with foreign client is clearly for a specialised work of providing 3D city models of Abudhabi, AL Ain, AL Dhafra, these are not works which […]
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