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Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

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Service Tax - Export of service - Place of performance / supply of...

Service Tax

Export of service - Place of performance / supply of service - The deviation in rule 4(a) of Place of Provision of Service Rules, 2012 and, considering the specific circumstance of determination by tangible presence, it would not be amenable to stretching for coverage of ‘deemed goods’, if any, owing to that limitation of pinpointing ‘service’ which is of essence in the said Rule.- AT

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F: Advance Ruling

F: GST ON EXTRA BED

H: Valuation of goods - service of SCN (to accountant of the firm) - As t...

H: Detention of goods alongwith vehicle - without E-Way bill - invoice va...

H: Delay in filling ROI - application for condonation of delay u/s 119(2)...

H: Reopening of assessment u/s 147 - Validity of order u/s 148A - all suc...

H: Rectification of mistake u/s 154 - the explanation of payments on Holi...

H: Requirement of TDS - Levy of late filing fee on account of delay in fi...

H: Fixed Place PE - Taxability of offshore supply of goods - Attribution ...

H: Reopening of assessment u/s 147 - addition u/s 68 - As the failure on ...

H: Allowability of interest expenses under “Income from Other Sources” - ...

H: Exclusion of insurance charges from the export turnover for computing ...

C: Extension of compliance period – Fund raising by large corporates thro...

F: GST on import of service

H: Jurisdiction of Single Member Bench of the Income Tax Appellate Tribun...

N: U/s 51A (4) of Customs Act, 1962, to exempt deposits into ECL till 30t...

N: Amendment in Notification No. 19/2022-Customs (N.T.) dated the 30th Ma...

H: Classification of imported goods - LCD panels - LCDs are not articles ...

H: Jurisdiction - power of DGFT to amend the Import Policy Condition - co...

H: EPCG Scheme - non-fulfilment of export obligation - The findings of th...

F: Place of Supply

H: Allegation on Karvy Stock Broking committed fraud with respect to thou...

F: Income received from Admission cancellation - Educational Institute

H: Initiation of CIRP - Priority of consideration and admission of applic...

H: Search operation under Section 37 of FEMA - The petitioner instead of ...

F: GST on ITC reversal recovered from supplier

F: GST on compensation received

F: GST on advance from customer

F: GST on amount not paid to supplier

C: Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f...