by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Jul 14, 2022 | floTax
Often the industry is faced with situations wherein they will be asked to pay the past dues under the erstwhile Central Excise, Service Tax or Customs, as a result of audit, investigation or adjudication. Now the question before the assessee is on such payment, if it...
by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Jul 12, 2022 | floTax
The Supreme Court Larger Bench in Civil Appeal No. 2289-2293 of 2021 has held that the secondment of employees by an overseas group company (OGC) to an Indian company is liable to service tax based on a detailed analysis of the agreements and applying the principle of...
by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Jul 11, 2022 | GST
As per Maharashtra Shops and Establishments Rule 13, an additional condition has been imposed in case of employing women during the night shift while setting up the modalities and it says that “To provide a safe and secure separate transportation facility for all the...
by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Jul 8, 2022 | GST
With an eye on ease of doing business, the Central Board of Indirect Taxes & Customs (CBIC) has introduced certain important facilitation measures for the benefit of importers & exporters. It is the concept of payment of duty, interest, penalty, fees, etc....
by Adv Akella A S Prakasa Rao, B.E.(Hons), LLB | Jul 7, 2022 | GST
A canteen facility is provided by many organizations in order to improve productivity and also as a measure of Human Resources initiative. The running of a subsidized canteen is mandated by the Factories Act, 1948 only in respect of factories and not for all...
