Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
Input tax credit on reverse-charge services from an unregistered foreign supplier was held sustainable where the registered recipient raised a self-invoice under section 31 read with rule 36, discharged tax under section 9(3), and claimed credit under section 16(2)(a). The Court treated the self-invoice as the valid tax-paying document and rejected denial of credit merely because the foreign supplier's invoice referred to a particular unit. It also held that, during the relevant period, section 20 was an enabling provision for ITC distribution and did not require mandatory Input Service Distributor registration; the later amendment supported that view. The demand and penalty were therefore unsustainable, including on revenue-neutrality grounds.
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