Goods and Services Tax

Goods and Services Tax – Tamil Nadu Goods and Services Tax Act, 2017 – Constitution of the TamilNadu Authority for Advance Ruling – Notification – Issued.
G.O. Ms. No. 64 Dated:- 11-6-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) NO.64
DATED: 11.06.2018
Vaigasi- 28
Thiruvalluvar Aandu, 2049
NOTIFICATION
In exercise of the powers conferred by sub-section (I) of section 96

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

CCE & GST, Delhi-I Versus M/s Anmol Vachan Impex, M/s Neel Kamal Enterprises
Central Excise
2018 (6) TMI 785 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-6-2018
Appeal No. E/50837 & 50923/2018-SM – A/52180-52181/2018-SM[BR]
Central Excise
Mrs. Archana Wadhwa, Member (Judicial)
Shri H.C. Saini, Shri P. Junega, DRs – for the appellant
Shri V.R. Sethi, Advocate – for the respondent
Per Ms. Archana Wadhwa:
Both the appeals filed by the Revenue are being decided by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority.
2. After hearing both the sides, duly represented by Shri H.C. Saini and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the declaration or alteration of retail sale price to render the products marketable to the consumers. Based upon the same, proceedings were initiated against the respondents resulting in passing of an order by the original adjudicating authority, confiscating the goods and imposing redemption fine and penalties. Surprisingly, though the original adjudicating authority held that the process of removing of MRP amounts to manufacture, but no duty of excise was confirmed against the respondent.
4. On appeal, Commissioner (Appeals) set aside the impugned order by observing that removal of MRP sticker, without

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

w revised MRP was affixed. Supply of Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(f) of the Central Excise Act has not been fulfilled to claim dutiability and hence liability to confiscation of the goods.”
5. As against the above findings of Commissioner (Appeals), Revenue is in appeal.
6. I find that there is no dispute on the facts. The entire case of the Revenue is limited to the allegation that the assessee removed the MRP sticker. There is no further allegation that any new MRP sticker were affixed to the goods in question. Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RAJAN JOSEPH PROPRIETOR, MS/ SPEED MARINE Versus THE ASSISTANT STATE TAX OFFICER, KOLLAM, THE STATE TAX OFFICER, KOLLAM, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, NEW DELHI
GST
2018 (6) TMI 620 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 11-6-2018
W. P. (C). No. 19045 of 2018
GST
MR. P.B.SURESH KUMAR, J.
For The Petitioner : Sri. Bobby John Pulickaparambil
For The Respondent : Sri. V.K. Shamsudeen (SR. GP)
JUDGMENT
Petitioner seeks release of the goods detained by the first respondent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GIST OF RECENT PRONOUNCEMENTS ON GST (PART-XIII)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 9-6-2018

Goods and Services Tax (GST), introduced from July 1, 2017 is more than eleven months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers.
Taxpayers have already started challenging various provisions of GST laws and rules framed thereunder with more than 180 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n response to which enquiry, petitioner stated that amount quoted by her did not include GST as at time of initiation of tender process, GST was non in force. However, other participants apparently claimed that GST was included in their quoted price. Authorities found that petitioner was not lowest rate tendered as rates quoted by other tenderers were after factoring GST component was much lower.
Court Observed that the authorities enquired from the participants as to whether the bids of the participants included the imposition of GST or not. The authorities had, therefore, given a level playing field to all the participants participating in the tender process. The action of the authorities in obtaining information from the participants as to the tax implications cannot faulted. On evaluation, the authorities found the price quoted by C the successful bidder to be lower than that of the petitioner after taking GST implications. Such a decision cannot faulted as being perverse.
It wa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ed to be for supply of goods was actually a works contract involving engineering, design, procurement and commissioning of solar power plant. Further, contract contended to be for supply of services was also one for executing a works contract involving a provision of goods as well as services. Thus, depending upon nature of supply, intra state or inter-state, rate of tax would be governed by Entry No. 3(ii) of the Notification No. 8/2017 – Integrated Tax (Rate under the Integrated Goods and Services Tax Act, 2017(IGST Act) or the Notification No. 11/2017 – Central Tax/State Tax (Rate) under the CGST Act and MGST Acts. The rate of tax would be 18 per cent under the IGST Act and 9 per cent each under the CGST Act and the MGST Act.
* In Re: JSW Energy Ltd (2018) 5 TMI 763 (AAR-Maharashtra);, where applicant-power company i.e. JEL generates power from coal supplied by JSL, a steel company, and JEL supplies power to JSL, activity undertaken by JEL amounts to manufacture of electricity fro

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Ocean freight in case of export
Query (Issue) Started By: – YATISHKUMAR AGARWAL Dated:- 9-6-2018 Last Reply Date:- 10-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear sir
Please advice
Case : we export goods with payment of igst and contract is for CIF basis. My query is as per following
1. We charge shipping charge in invoice whether is it composite supply ?
2. Shipping charges are subjected to igst or not
3.If shipping charges are subject to igst then whether it is export of service or not (as principal supply is cover under export of goods )
4. While filing return shipping charges should be shown as supply of service or not
5. IGSt paid on shipping charges is refundable or not
6.After 25.01.2018 whether is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y (India) and he is bearing the freight charges, the exporter is liable to pay IGST.
Query:3 Yes.
Query:4 Yes.
Query:5 Yes, IGST paid on shipping freight is refundable since the service is an input service for export of goods.
Query: 6 Yes. As per Sl. No.19B of Notification No.12/2017 dated 28.6.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.1.2018 CGST chargeable on service by way of transportation of goods by a vessel from Customs Station of clearance in India to a place outside India is Nil. Bit this exemption is available till 30.9.2018 only.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In continuation of my reply dated 9.6.2018 I wish to sate that the nil rate is applicable for the period 25.1.2018

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Draw Back & ROSL
Query (Issue) Started By: – DEEPAK SHARMA Dated:- 9-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
One of the garments exporter availed Drawback (B category) as well as ROSL on export, are they eligible to refund of accumulated input GS?
Reply By Alkesh Jani:
The Reply:
Sir, My point of view is that, you can claim for refund.
Reply By YAGAY and SUN:
The Reply:
In our view you cannot claim refund as drawback and ROSL is availed.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Rectification
Query (Issue) Started By: – Vidhyadevi Paulpandian Dated:- 9-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir/Madam,
In January 2018 GST Return the sales for RS.9 Lakhs which has been exempted has been wrongly written as 42 Lakhs due to technical error.How this defect can be rectified and what is the impact of this on IT filing
Reply By Alkesh Jani:
The Reply:
Sir/Madam,
First of all write a letter to your jurisdictional of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST ITC Unavailable for Buildings and Sanitary Fittings; Allowed for Office Fixtures, Furniture, and AC Plants.
Case-Laws
GST
Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any other civil structure, cenvat credit of GST paid on such sanitary fittings is not available – However, credit of GST is available on office fixtures 85 furniture, A.C. plant.
TMI Updates –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Importers Must Pay IGST on Ocean Freight Despite Paying on CIF Value of Imported Goods.
Case-Laws
GST
An importer is required to pay IGST on the ocean freight. Therefore as on date, even if t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant – the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”.
Case-Laws
GST
No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant – the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DIPP Notification and CBEC Circular on Slump Sale Not Under Authority for Advance Ruling per CGST/SGST Act 2017.
Case-Laws
GST
Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 – slump sale – the questions raised by the applicant do not fall under the purview of Authority for Advance Ruling created under CGST/SGST Act, 2017
TMI Updates – Highlights, quick notes, marquee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E-Rickshaw Tyres Classified Under GST Heading 4013; Subject to 28% Tax, Unlike Powered Cycle Rickshaw Tyres.
Case-Laws
GST
Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Roof Ventilators Taxed at 18% Under Schedule-III, Notification No. 1/2017 – Central Tax (Rate.
Case-Laws
GST
Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Hydraulic Orbital Valve Classified Under Tariff Heading 84.81; GST Rate Aligned with Customs Tariff Act, 1975.
Case-Laws
GST
The product “Hydraulic Orbital Valve” is classifiable under Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Court Acknowledges Limits in Deciding GST Rates on Confectionery; Classification Dispute Continues.
Case-Laws
GST
Appropriate forum – Rate of GST – confectionery items – case of petitioner is

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

B2b sales considered as B2c in GSTR-1 – How to rectify
Query (Issue) Started By: – Pnm Mohammed Dated:- 8-6-2018 Last Reply Date:- 11-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
We have filed GSTR-1 with a particular invoice as B2C instead of B2B and would request you to kindly advice how the same can be rectified so that the recipient can take the input credit.
Thank you in advance
Reply By Himansu Sekhar:
The Reply:
FAQ
Q. It is envisaged that many customers may not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST to corporate for meal cards
Query (Issue) Started By: – manish miglani Dated:- 8-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hi everyone. I have query specific to meal cards. Is the benefit which is given to the employees in the form meal cards attracts GST to the employer and also the employee in any way.
there is lot of confusion in this regards and appreciate if you could help here
Regards
Manish
regards
Manish
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 17 (5) (b) (i) of CGST Act, 2017, " food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

wrong gst charged on HSN code 38220090
Query (Issue) Started By: – Sudha Sharma Dated:- 8-6-2018 Last Reply Date:- 1-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
As per GST norms GST for HSN Code 38220090 or 3822 is 12% but some are charged 5% instead of 12%. Is is possible to purchase the material on 12% GST slab and sale the same on 5% GST slab with same HSN Code.
Where I can drop the image of invoices for same.
Reply By KASTURI SETHI:
The Reply:
Complete details of products of both invoices are required. Details are sufficient, instead of copies of invoice. There must be some difference between both.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir ,
All diagnostic kits and reagents fall under heading 3822. T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

IGST and Compensation Cess Exemption for EOUs Extended Until October 1, 2018, Under Amended Foreign Trade Policy 2015-20.
Notifications
DGFT
Extension to Integrated Goods and Service Tax (IGS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

EWAY BILL KMS. LIMIT
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-6-2018 Last Reply Date:- 11-6-2018 Goods and Services Tax – GST
Got 1 Reply
GST
The E-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.
Is there any notification for the above.
Reply By Ramesh Patodia:
The Reply:
Dear Mr. Suryakant,
E-way bill is required in all cases of movement of goods, the consignment value of which exceeds ₹ 50,000/- irrespective of the distance between the consignor or consignee and the transporter. However, some instances have been specified in Rule 138(14) of the CGST Act, 2017 where no e-way bi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SERVICE OF COMPANY CAR AT OTHER STATE – GST APPLICABILITY
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 8-6-2018 Last Reply Date:- 9-6-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are a GST registered company/firm in Pondicherry(34). Our company car got repaired at Chennai(33) while we went there. They mentioned our GST number correctly but charged CGST+SGST. Shall we take ITC
Reply By ShaikhAbdulSamad Ahmad:
The Reply:
No ITC is not permitted.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Disc brake pads and shoes classified under GST subheading 8708 as motor vehicle parts; 28% GST rate applies.
Case-Laws
GST
GST – Disc Brake Pads and Shoes are required to be classified under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GOODS AND SERVICES TAX PRACTITIONERS
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 8-6-2018

GST practitioners
Section 2 (55) of the Central Goods and Services Tax Act 2017 ('Act' for short) defines the expression 'goods and services tax practitioner' as any person who has been approved under section 48 to act as such practitioner.
Powers of Central Government
Section 48(1) gives powers to the Central Government to make rules on-
* the manner of approval of GST practitioners;
* their eligibility conditions;
* duties and obligations;
* manner of removal; and
* other conditions relevant for their functioning.
Functions of GST practitioners
Section 48(2) read with Rule 83 (8) provides the functions of the GST Practitioners on behalf of the registered persons, as detailed below-
* to furnish the details of outward supplies under section 37;
* to furnish the details of inward supplied under section 38;
* to furnish returns under sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or tax return preparer under the existing law for a period of not less than five years;
* he has passed-
* a graduate or post graduate degree or its equivalent examinations having a degree in commerce, law, banking including higher auditing or business administration or business management from any Indian University established by any law for the time being force in law; or
* a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination as mentioned above; or
* any other examination notified by the Government on the recommendations of the Council, for this purpose; or
* has passed any of the following examinations-
* final examination of Institute of Chartered Accountants of India; or
* final examination of Institute of Cost Accountants of India; or
* final examination of Institute of Company Secretaries of India.
Enrolment
A person who intends to act as GST Practitioner, he has to apply in Form GST PCT – 01

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he Commissioner on the recommendations of the Council. Such person is to pass the said examination within a period one year from the appointed date.
Vide Notification No. 24/2018-Central Tax, dated 28.05.2018, the Central Government notified the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination.
Disqualification
If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorized officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
Any person, who is aggrieved against the above said order, may file an appeal to the Commissioner within 30 days from the d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

and services tax practitioner.
A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by such person in FORM GST PCT-05.
Consent of registered person
Where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorized by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same in Form GST PCT – 05.
Obligation of registered person
Before confirming submission of any statement prepared by the goods and services tax practi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST pe Charcha – Part 2
By: – Monarch Bhatt
Goods and Services Tax – GST
Dated:- 8-6-2018

In this series, I am trying to cover the issues which are generally faced by the assessee at large and such issues are chosen based on the queries raised in the various seminars delivered by me.
Query: The hotel situated in Mumbai is providing banquet services and while issuing an invoice to one of their guest who is registered in Delhi, hotel has charged IGST on the banquet services. However, auditor of the hotel is saying that hotel shall charge CGST and SGST.
Hotel wants to know:
* As per the provisions relating to the place of supply of goods or services, whether hotel shall charge IGST or CGST and SGST?
* Since hotel has already issued the invoice, how they can rectify the mistake wherein, instead of charging CGST and SGST hotel has charged IGST?
Reply: As per the provisions relating to the place of supply of goods or services, hotel is required to charge CGST and SGST

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

)to (14),(a)…………………..(b)………………….
* The place of supply of services,
(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or
(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tral Goods & Services Tax (CGST) and Maharashtra State Goods & Services Tax (MH SGST).
The hotel has charged IGST while issuing an invoice to the receiver. Therefore, hotel shall issue credit note for the amount wrongly charged as IGST and Debit note shall also be issued for recovery of CGST and Maharashtra SGST.
Query: M/s. Solid Construction is situated at Mumbai having Goods & Services Tax (GST) registration at Mumbai, has started new construction project at Bangalore, for which M/s. Solid Construction has appointed M/s. Fair Consultancy as an Architect. M/s. Fair Consultancy is situated at Mumbai and having registration under the Goods & Services Tax (GST) for their Mumbai office and they do not have any other branches across the country.
In this scenario M/s. Fair Consultancy wants to know, whether architectural services provided by them is liable for the payment of Central Goods & Services Tax (CGST) & Maharashtra States Goods & Services Tax (SGST) or Integrated Goods & Servi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

K. Ranganath Adiga S/o Late Seetharama Adiga Proprietor, Lion Security Services Versus The Principal Commissioner Of Central Tax, Bangalore
GST
2018 (6) TMI 1575 – KARNATAKA HIGH COURT – TMI
KARNATAKA HIGH COURT – HC
Dated:- 8-6-2018
Criminal Petition No. 9858 of 2017
GST
MR. JOHN MICHAEL CUNHA J.
Petitioner (By Sri Dayanand Hiremath, Advocate)  
Respondents (By Sri Jeevan j. Neeralagi, Advocate)  
O R D E R
This petition is filed under Section 438 of Cr.P.C. seeking anticipatory bail in the event of arrest of the petitioner by the respondents or their sub-ordinate officers pursuant to the summons dated 15.11.2017, issued by the Superintendent, Anti-Evasion Unit-V, GST West Commissionerate, Bangalore.
2.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

dence or control] in respect of an enquiry being held in connection with Service Tax matters.
Now, therefore in exercise of the powers conferred on me under Section 14 of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994, I hereby summon you to appear before the undersigned, in person, alongwith the documents as per the Schedule to the Summons in the Office of the Principal Commissioner of Service Tax, Anti-Evasion Unit-V, GST West Commissionerate, TTMC (BMTC BUILDING), BANASHANKARI, BANGALORE-560 070 AT 10:30 Hrs. on 17.11.2017.
You are not to leave the GST West Commissioner's office without permission and if the case is adjourned, without ascertaining the date of adjournment.
Non-compliance with this summons i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =