Note – Tribunal has consistently found that a valuation addition based solely on NIDB data would wholly unwarranted and that any such reassessment would have to be shored by independent […]
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 […]
Note – Revenue has demanded the Service Tax on an amount considering the expenditure incurred on erection/commissioning and installation services for clients as part of the gross value which was […]
Note – Rule 96(10) of the CGST Rules, as inserted by notification No.53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is declared ultra vires the provisions of Section 16 of the IGST Act […]
Note – The mere insertion of an explanation cannot make an activity a taxable service when it is not covered under the main provision (which has to be read into […]
Note – The granting “call option” is not an activity of rendering service. The SCRA defines securities to include both “rights in securities” and “derivatives”. The grant of call option […]
Note – The services provided by the petitioner for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and […]
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. […]
North Block, New Delhi Dated, 7th June, 2024 To All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive). All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax All Principal Commissioner/ […]
Note – The agreement the appellant had with its client did not speak of parcel or postal mail service. The agreement was clear that the purpose of it was to […]
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
