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 …
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the service tax demand is not sustainable as the appellant has purchased fertilisers, which are their inputs, at cost, insurance, and freight value, which includes the ocean freight element.The appellant has paid custom duty on CIF value, which includes ocean freight, according to the. The …
The Uttarakhand Authority of Advance Ruling consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism on the commission paid to the Overseas Commission Agent. The applicant has sought an advance ruling on the issue of whether an Overseas Commission Agent is covered within the definition of the …
