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GST should be considered as the start of a process, not the end (See 'JEST GST on GST Home Page')Anti-dumping duty imposed on Dimethylacetamide imported from PR China & TurkeyAnti-dumping duty on Meta Phenylene Diamine (MPDA) imported from PR China - levy extended till 21 March 2019Tariff Item 0713 20 Chickpeas sub-divided further into Kabuli Chana, Bengal gram (desi chana) & OthersSl. no. 21A to Notification 50/2017-Cus, Entry Kabuli Chana amended to reflect change in first scheduleExport duty on raw sugar, white or refined, reduced from 20% toST - There is no scope to exclude 'Academic Courses' conducted by respondent IIPM from purview of Service tax levy: CESTATIs notification 1/2018-CT(R) relating to Real Estate Services retrospective?I-T - CBDT Circular prohibiting 'freebies' to doctors for promotion of sales is not retrospective in nature: ITATRow over Royalty on Mineral RightsCus - S.19of CA, 1962 is an empowerment for classification, and not valuation - Matter remanded: CESTATWrit petition challenging constitutional validity of Section 140(3)(iv) of CGST Act dismissed by Bombay High Court; refuses to strike down 1 year time limit for transitional credit availment; holds transitional credit under GST law is a clear case of concession; no discrimination of dealers vis-a-vis manufacturers/service providersSC admits misuse of SC/ST Act; says no immediate arrest of public servantsSushma Swaraj admits that 39 Indians kidnapped by ISIS are officially deadICLS should promote ethics in business, says PresidentPostal Department inks MoUs to design new stamps & promote PhilatelyGovt partners with private entities to protect cyber-spaceCX - A Writ Petition would lie against an OiO, against which an appeal was filed and dismissed as time-barred - HC to exercise discretion, no straightjacket formula: HC Full BenchST VCES, 2013 is not an open ended scheme - benefits thereunder cannot be derived dehors scheme or after its life or duration has come to an end: High Court



ST - Once an activity is exempted u/s 66B in terms of Notfn. 25/2012, question of invoking Notfn 30/2012 dealing with reverse charge mechanism does not arise at all: CESTAT

Misquote of Education Guide clarification

Sir, Education guide Clarification seems misreported. It conveys meaning that Threshold Limit of 10 lakhs (SSP exemption) is applicable even in respect of liabilities payable under RCM. Relevant para of Education Guide is reproduced below. "10.1.3 If the service provider is exempted being a SSI (turnover less than Rs 10 lakhs),
how will the reverse charge mechanism work?
The liability of the service provider and service recipient are different and independent of
each other. Thus in case the service provider is availing exemption owing to turnover being
less than Rs 10 lakhs, he shall not be obliged to pay any tax. However, the service recipient
shall have to pay service tax which he is obliged to pay under the partial reverse charge
Please cross check with Judgement.
Mallikarjun Reddy

mallikarjun reddy c 14/02/2018