![SEZ not Requires to Pay GST under RCM for Legal Service received by Virtue of Notification on Central Tax Rate: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-GST-SEZ-RCM-Gujarat-authority-advance-ruling-Goods-and-service-tax-TAXSCAN-2.jpg "SEZ not Requires to Pay GST under RCM for Legal Service received by Virtue of Notification on Central Tax Rate: AAR [Read Order]")
SEZ not Requires to Pay GST under RCM for Legal Service received by Virtue of Notification on Central Tax Rate: AAR [Read Order]
In a recent case, the Gujarat Authority For Advance Ruling ( AAR ) has held that the Special Economic Zone ( SEZ ) is not required to pay Goods and...
![Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Bangalore-Section-11B-of-Central-Excise-Act-RCM-Reverse-Charge-Mechanism-Taxscan.jpg "Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]")
![GST RCM liability Mismatch Occurs due to Inadvertent Error while Filing GSTR 3B: Madras HC sets aside Order, Remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/GST-RCM-liability-Mismatch-Occurs-Inadvertent-Filing-GSTR-3B-Madras-HC-Remands-for-Reconsideration-TAXSCAN.jpg "GST RCM liability Mismatch Occurs due to Inadvertent Error while Filing GSTR 3B: Madras HC sets aside Order, Remands for Reconsideration [Read Order]")
Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the body corporate which was not a business entity is not liable to pay service tax as a service...
![Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Recipient-under-Revenue-Cycle-Management-Revenue-Cycle-Management-RCM-CESTAT-Excise-TAXSCAN.jpg "Body Corporate which is not a Business Entity are not liable to pay Service Tax as a Service Recipient under Revenue Cycle Management: CESTAT [Read Order]")
CBIC Amends RCM Service Tax Categories under CGST Act; Adds Ministry of Railways to Serial Number 5 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. 14/2023 has notified the amendment in service tax categories under Reverse Charge Mechanism (RCM) under Central Goods and...
![CBIC Amends RCM Service Tax Categories under CGST Act; Adds Ministry of Railways to Serial Number 5 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-RCM-Service-Tax-Service-Tax-CBIC-Amends-RCM-Service-Tax-CGST-Act-taxscan.jpg "CBIC Amends RCM Service Tax Categories under CGST Act; Adds Ministry of Railways to Serial Number 5 [Read Notification]")
CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]
The Hyderabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) set aside the service tax demand in absence of evidence proving transaction of payment did to Facebook as for...
![CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Service-Tax-Demand-absence-of-Evidence-proving-Payment-Facebook-Business-Purpose-taxscan.jpg "CESTAT sets aside Service Tax Demand in absence of Evidence proving Payment to Facebook as for Business Purpose [Read Order]")
CBIC notifies amendment in Categories of Services on which Integrated Tax will be Payable under RCM under IGST Act [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC), vide notification no. 13/2023- Integrated Tax (Rate) G.S.R. 691(E) issued on 26th September 2023 has notified the amendment in notification no....
![CBIC notifies amendment in Categories of Services on which Integrated Tax will be Payable under RCM under IGST Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-notifies-amendment-amendment-CBIC-Categories-of-Services-Integrated-Tax-RCM-under-IGST-Act-RCM-IGST-Act-taxscan.jpg "CBIC notifies amendment in Categories of Services on which Integrated Tax will be Payable under RCM under IGST Act [Read Notification]")
Ocean Freight not subject to Service Tax under RCM in case of CIF Imports: Supreme Court [Read Judgement]
In a recent ruling, the Supreme Court bench comprising Justice B.V. Nagarathna and Justice Ujjal Bhuyan, has dismissed the revenue's appeal and declared that there is no service tax under Reverse...
![Ocean Freight not subject to Service Tax under RCM in case of CIF Imports: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/09/Ocean-Freight-Service-Tax-RCM-CIF-Imports-Supreme-Court-Service-Tax-under-RCM-taxscan.jpg "Ocean Freight not subject to Service Tax under RCM in case of CIF Imports: Supreme Court [Read Judgement]")