Home Highlights January 2017 Year 2017 This

You may also like:

1. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

2. Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

3. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

4. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

5. Utilization of CENVAT Credit to pay service tax under reverse charge - if the appellant is required to discharge the service tax under reverse charge mechanism, then it...

6. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

7. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

8. CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization...

9. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

10. Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - reverse charge mechanism - the value which is to be considered for the discharge...

11. Reverse Charge Mechanism (RCM) on renting of motor vehicles

12. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended

13. Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended

14. CENVAT Credit - consequential refund of Service Tax paid - reverse charge mechanism - The appellant is entitled to Cenvat credit of the said amount deposited under the...

15. Reverse charge mechanism - Supply of tangible goods for use - The question of revenue neutrality would arise in this case as if appellant discharges the service tax...