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Whether reimbursements liable for GST as Additional Consideration ?
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Whether the proper officer can pass an order without application of mind on the reply submitted?
No, the Honorable Delhi High Court in Spinclabs (P.) Ltd. held that the adjudicating authority could have asked the assessee to furnish any further details that were required, rather, merely holding that replies furnished are unsatisfactory and not supported with proper calculations/ reconciliation, which ex-facie shows that the adjudicating authority has not applied his mind and remitted the matter back to the adjudicating authority for re-adjudication.
Hon’ble SC upheld strict adherence to the time limit of Refunds
Recently Hon’ble Supreme Court enunciated the principles with respect to adherence to the time limit for granting refund and adjusting any tax dues therefrom.
Marketing and support services provided in India on direction of the foreign Company is export of service
The CESTAT, Bangalore in M/s. Sun Microsystems (I) Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU set aside the demand order passed by the Adjudicating Authority and held that, marketing, sales promotion, and technical pre-sales support service provided by the assessee to Indian customer on the direction of the foreign company tantamount to ‘export of service’.