Tax authorities to refund amount recovered through DRC-03 when no SCN issued.
Prescribed time period from a specific date would exclude the first day in the series and expire on the date corresponding to the date upon which the time period commences.
The salary component paid to secondees in India is liable to service tax.
The retrospective cancellation of supplier’s registration will not impact the ITC claim of the buyer.
Recent advance rulings:
Healthcare services not covering the treatment of substance use disorder (SUD).
The ITC is not required to be reversed upon issuance of commercial credit-note for post-sale discounts.
