Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Service Recipient Liable for 100% Tax on Imports from Non-Taxable Territory: CESTAT quashes Demand, cites Recipient’s Paid Tax already
Excise, VAT & CustomGST
The CESTAT quashed a demand raised by tax authorities on imports from a non-taxable territory, ruling that the service recipient is liable for tax under the reverse charge mechanism. The tribunal emphasized that recipients of imported services must ensure proper tax payment, even when sourced from outside India. The ruling clarifies compliance requirements for cross-border transactions.
