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 […]
Note – It is the obligation of the lessor to collect the service tax and thereafter remit it to the Department. A lessee being the person who avails of service […]
Note – Foreclosure charges collected by the banks and non-banking financial companies on premature termination of loans is not subject to levy of service tax under “Banking and Other Financial […]
Note – It is the common parlance understanding that a service can be said to have been delivered when it is done/ completed in a manner that would render its […]
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
