In re AS&D Enterprise LLP (GST AAR Haryana) AAR Haryana held that that Security services provided by LLP to any registered person are not covered by Reverse Charge Mechanism (RCM) and are taxable on forward charge basis.
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of availment of Cenvat Credit on performa invoices was absolutely wrong.
The Karnataka High Court has held that there is no conflict between the power to levy GST under Goods and Service Tax and the power of the Municipal Corporation to levy advertisement tax
GST stands for Goods and Services. It is a destination based tax on consumption of goods and services. It is levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer.
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