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1. Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for...

2. Levy of GST - distinct person - support services - Export of services or not - place of supply of service - In the present case, the applicant is a company incorporated...

3. Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

4. Levy of GST - export of services or not - place of supply - Intermediary services or independent service - The AAR clarified that the applicant's services to foreign...

5. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

6. Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

7. Classification of services - services of Electroplating surface coating and Electroless nickel plating provided by the applicant - The services of Electroplating surface...

8. Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the...

9. Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and...

10. Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an...

11. Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in...

12. CENVAT Credit - place of removal for the GTA Services provided under a F.O.R sale contract - The High Court determined that in an F.O.R sale, where ownership remains...

13. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

14. Export of services or not - services rendered for foreign companies (which do not have any business place/agency in India) in India - services provided in respect of...

15. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT