Note – Article 246A or Article 366(12A) does not have any reference to the term Person. The tax is on activities, i.e., the supply of goods and services or both. […]
Note – Performance of a party in the joint venture agreement does not amount to a contractor-contractee or principal-agent relationship between the coventurer and the joint-venture, which is a pre-requisite […]
Note – Citation of an incorrect source of power does not vitiate the exercise of the power itself provided the power vests in the authority to begin with. While […]
Note – While the appellant is a co-operative society it does not provide any services to its members, who pay the amount towards their share of contribution, for occupation of […]
Note – The flow of funds for maintenance and upkeep of the branch offices cannot be presumed to be the quid pro quo for rendering of ‘taxable service’ by the […]
Note – The core issue is whether the activities of the Liaison Office will amount to a supply in terms of the GST law and whether such liaison office is […]
Note – The appellant is an un-incorporated association of individuals. The members come together to form a rotary club. It is not a service club. There is an annual budget […]
Note – Appellant supplier having common directors with customer as well as common Managing Director with the buying entities leading to Revenue treating the entities as related parties. Disclosure also […]
Note – The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry […]
Note – The applicant is an Apartment Owners’ Association engaged in providing maintenance or repair of the common area of the apartments and surrounding area, viz. corridors, pathways, gardens, clubhouse, […]
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
