deducted from the bid of
the successful tenderer under the reverse charge
mechanism and the deposit of the same is to be made
with
Commissioner Of Gst And Central Excise vs M/S Citibank N.A. on 9 December
through their booking agents, is liable to
Service Tax under the reverse charge mechanism, more particularly
under the taxable category of “Event Management Service” under ... outside India and received by a person
in India under the reverse charge mechanism.
(c) Various sub-Sections of Section 65 – provided definition of
individual
January 2017 which levied service tax on the importer, by a reverse charge
mechanism. With the advent of the GST regime, Notification No.8/2017 ... Alternatively, the concept of reverse charge and notifying persons liable for
reverse charge is envisaged in the statutory mechanism. Section 2(98) of the
CGST
that the only tax in the entire chain
should be the tax charged to the end customer without any ‘sticking’ or
unabsorbed ITC;
(x) Government ... input supplies;
(b) stock accumulation; (c) capital goods; and (d) partial reverse charge
mechanism for certain services;
(xiii) The cascading effect or sticking credit
Ram Narain Popli vs Central Bureau Of Investigation on 14 January, 2003
Equivalent citations: AIR
chargesheet filed against the driver
of the offending vehicle and also because the mechanical
investigation report (Exh.5) merely indicated that on the left ... manifest error in
reversing the holistic view of the Tribunal in reference to the
statements of witnesses forming part of the chargesheet,
FIR, Jeep
Sindhi Education Society & Anr vs Chief Secretary,Govt.Of Nct Of ... on 8 July
Y. Balaji vs Karthik Desari on 16 May, 2023
Author: V. Ramasubramanian
Bench: V. Ramasubramanian
competence was
upheld. It was observed therein:
"Every taxing statute has charging sections. It lays down
the procedure to assess tax and penalties ... also provides
provisions to cover pilferage of such revenue by providing
such mechanism as it deems fit, in other words, to check
evasion