Note – Although sub-section (1) of Section 16 is conditional upon the fulfillment of the requirements as contained in sub-section (2), in our opinion, the incorporation as contained in sub-section […]
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 – Royalty is not a tax. Therefore, the respondents/Central Government are well within their rights to levy GST on the royalty paid by the mineral concession holder for any […]
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 – Rule 86A of the Rules is not a machinery provision for recovery of tax or dues under the CGST Act. It is not a part of the scheme […]
Note – Credit blocked by Central Tax Authority (DGGI) post issuance of summons when the issue of ITC availment was already before State Tax Authority pursuant to summons issued by […]
Note – A plain reading of Section 13 (4) makes it clear like cloudless sky that the ‘place of supply’ in relation to an immovable property for carrying out construction […]
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 […]
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 – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
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
