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1. 3 new services specified to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

2. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

3. 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...

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

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

6. Liability of service tax under Reverse charge mechanism (RCM) - Import of services or not - Commissioning and Installation activity was carried out by the independent...

7. 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,...

8. Notification No. 10/2017 - IGST(Rate) amended, so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held...

9. SEZ unit - requirement to pay tax under reverse charge mechanism (RCM) on specified services - the AAR concluded that the applicant, being an SEZ unit, is not required...

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

11. Nature of activity - replacing the old scrap received from the customers with the already processed Winding wire, then and there, at a fixed differential price - sale of...

12. Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

13. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

14. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

15. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...