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Advocate Rishi Chanan

Latest Articles


SERVICE TAX – Class Legislation vis-à-vis construction of Educational Societies registered U/s. 12AA of Income Tax Act

Service Tax : The service tax is leviable on construction of a Public/charitable Educational Society registered under Societies Registration Act...

August 6, 2015 3263 Views 0 comment Print

Mobile Insurance and Anti-Theft “Mobile App” – VAT or Service Tax

Service Tax : Now the day’s companies have started providing smartness and security to smart phones by providing/selling insurance and anti th...

April 2, 2015 3161 Views 1 comment Print

Restaurant Services: Punjab And Haryana High Court Issues Notices To Centre And State

Service Tax : On 16.10.2014 Hon’ble Punjab and Haryana High court issued notice of motion to the Centre and State Governments to appear on 05....

October 27, 2014 3432 Views 0 comment Print

Service Tax – Relevance of General Clauses Act Vis. A. Vis British Calendar

Service Tax : In the very recent decision vide 2014-TIOL-1635-CESTAT-MUM in the case The Ahmednagar Merchants Co-Op Bank Ltd vs. CCE the Hon’b...

September 2, 2014 2925 Views 0 comment Print

Service Tax – Finance Act, 2014 makes Advertisements Costly

Service Tax : The Finance Bill, 2014 received assent from Hon’ble President on 6th of August 2014. The main impact of this budget leads to mak...

August 18, 2014 5489 Views 0 comment Print


Latest Judiciary


Place of Removal: In Case Of Tariff Value U/s. 3 & Valuation U/s. 4(A)

Excise Duty : The Central Excise Act, 1944 provides levy of excise duty by different methods. In a recent judgment of Hon’ble Chhattisgarh Hig...

August 5, 2014 2368 Views 0 comment Print


SSI Exemption Vs. Co- Owners of Immovable Property

December 24, 2013 6301 Views 0 comment Print

There are many cases coming for consideration regarding eligibility of SSI exemption to all co-owners of immovable property individually. The department is of the view that all co-owners fall under the definition of Person under Section 65B (37) and acting as association of persons

Call Centre’s/BPO’s viz-a-viz Rule 6A of STR, 1994

June 16, 2013 13083 Views 3 comments Print

Every service w.e.f from 01.07.2012 can be considered as Export only if, it fulfills all conditions of Rule 6A(1) of the STR, 1994 which stipulates in relation to call centre’s/ BPO’s as under:

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