In re Prettl Automotive India Private Limited (GST AAR Maharashtra) Q1. Whether the financial assistance to be received by the Applicant are covered as consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the CGST Act, 2017/MGST Tax Act, 2017? Answer:- Answered in […]
SAP India Pvt. Limited Vs Commissioner of Central Excise (CESTAT Bangalore) By the impugned orders in the above appeals, the respondent has confirmed the demand of service tax on the licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to use, market and sublicense the software, third party database and third-party software […]
In re Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha Ma (GST AAR Maharashtra) Applicant is mainly supplying manpower and only in the case of Government Ashram school, applicant is providing goods in the form of vegetable and mutton as per the contract executed. The first question raised by the applicant is whether the supply of […]
Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- (i.e Rs. 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points provided it satisfies the provisions of section 97(1) of the CGST/ HPGST Act, 2017.
In re Amogh Ramesh Bhatawadekar (GST AAR Maharashtra) Question. I) Whether ‘e-goods’ as commercially known in the market are ‘goods’ as defined in the GST Acts or are they services as per GST Act? Answer: – E-goods, in this case- ‘Online Gaming’ will be covered under services under the GST Act. Question. 2) If they […]
The DC finds that an order has been passed against Mr. Manudhane on 1st December, 2020 by the Disciplinary Committee of IPA for accepting assignment as Resolution Professional after 31st December, 2019 without holding a valid AFA in the CIRP of the CD and it has been decided that Mr. Manudhane is guilty of Professional […]
In the present matter, Mr. Samson gave written consent to act as an IRP in the CIRP of the CD on 4th April, 2019 and application under section 7 of the Code was filed before the AA on 11th April 2019. He was appointed as IRP by the AA vide order dated 16th July, 2020 […]
A One time relaxation to update UDIN has been enabled. Kindly update the UDIN before 31st December, 2020 of audit report/certificates to avoid invalidation. Source- Message on https://www.incometaxindiaefiling.gov.in/ Also Read- CBDT issues FAQs on UDIN
COMPUTER-BASED EXAMINATION FOR FOUNDATION PROGRAMME JUNE, 2021 TIME-TABLE Day and Date of Examination Subjects Batch No. Examination Timings From To Saturday, 5th June, 2021 Paper-1 Paper-2 Business Environment and Law AND I 9.30 A.M. 11.00 A.M. II 12.00 Noon 1.30 P.M. Business Management, Ethics and Entrepreneurship III 2.30 P.M. 4.00 P.M. IV 5.00 P.M. 6.30 […]
It is hereby informed that the registration for the Company Secretary Executive Entrance Test (CSEET), May 2021 session shall commence from 16thDecember 2020. The last date for registration for the same shall be 15thApril 2021.
