The Central Board of Indirect Taxes and Customs has issued the clarification on time limit under Section 16 of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.The Board has received the representations from trade and industry seeking clarity on the applicability of time limit specified under section 16 of Central Goods & Services Tax Act, 2017 …
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that demand under service tax on reverse charge mechanisms has to be worked out and calculated transaction-wise and invoice-wise.The bench of Anil Choudhary has observed that in the absence of any transaction-wise and invoice-wise calculation, the show-cause notices are vague and. The Delhi Bench of the …
