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 […]
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 […]
Note – The question whether a mall, warehouse or any building other than a hotel or a cinema theatre can be classified as a plant within the meaning of the […]
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 […]
North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/ […]
Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]
Note – Regulation of Slaughter house is one of the mandated functions of local bodies under the Twelfth Schedule of the Constitution envisaged under article 243W of the Constitution. Thus, […]
Note – The essential characteristic of the tea being an ‘agricultural produce’ would not stand extinguished by mere processing and packing in whatever form. “tea leaves” produced from the tea […]
North Block, New Delhi Dated the 31st October, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals […]
Note – The allegation that import documents have not been filed jointly by the appellant-EOU and the owner-importer of the goods, has been adequately explained by the appellant. The appellant […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
Email : srikantha@rceglobal.com
