According to the decision made by the Odisha Authority for Advance Ruling (AAR), the applicant (registered person), who obtained the service by renting residential space to use as a guest house, is subject to the

This weekly round- up analytically summarizes the key stories related to the Authority for Advance Ruling( AAR) ,reported at Taxscan.in during the previous weeks from October 1 to 15th, 2022.  Re: M/s AS & D

The Central Government has decided to further extend the implementation of the reverse charge mechanism ( RCM ) for further one year under the Goods and Services Tax (GST) regime. Notification in this regard has been issued

The CESTAT, Allahabad bench, recently ruled that service tax cannot be levied on services rendered in the State of Jammu and Kashmir as the Finance Act, 1994 is not applicable to the State. The Assessee-Company

The Central Board of Indirect Taxes and Customs (CBIC) has notified the Goods and Services Tax (GST) applicable to certain services provided by the courts and tribunals of the country. The notification also gives legislative

The Authority of Advance Ruling (AAR) in Karnataka has ruled that, Integrated Goods and Services Tax (IGST) should be paid by the importer on Ocean Freight in case of CIF basis contract under reverse charge.

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a clarification on the subject of the application of Reverse Charge Mechanism ( RCM ) on renting of motor vehicles. The GST

The Central Board of Excise and Customs (CBEC) has notified that the implementation of reverse charge mechanism (RCM) has been deferred until 30th June 2018. As per the new notification, there will not be the

In a strategic move towards enhancing Goods and Services Tax ( GST ) compliance, the Central Government is contemplating the implementation of GST under Reverse Charge Mechanism ( RCM ) for vendors failing to adhere

The Maharashtra Authority for Advance Ruling (AAR) has recently ruled that the transfer of monetary proceeds without underlying import of services by M/s. IVL India Environmental R&D Private Limited is liable to be taxed under

The Central Board of Indirect Taxes and Customs (CBIC) has notified the applicability of reverse charge mechanism under the Goods and Services Tax ( GST ) to some more services. The notification issued on Monday

The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed the demand of service tax on ocean freight as no stay order was in operation. The audit of the

The Chennai bench of  Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that demanding service tax from the appellant under Reverse Charge Mechanism (RCM) is not sustainable in law. The fact is that the

The Maharashtra Tax Practitioner’s Association (MTPA) has requested Union finance minister Smt. Nirmala Sitharaman to clarify levy of Reverse charge Mechanism (RCM) on Renting Residential Dwelling to avoid ambiguity and hardship faced by the taxpayer

The NDA Governments most significant contribution, the Goods and Services Tax successfully completed one year today. Within this short span of time, the GST law has been amended several times by the Government. From the