Tag Archives: Reverse Charge Mechanism

Cenvat Credit can be utilised for payment of Service Tax on reverse charge basis

By | March 5, 2020

Sahara India TV Network Vs C.C.G.ST. (CESTAT Mumbai)  Service Tax Appeal No. 88789 of 2018 25/02/2020 FULL TEXT OF THE CESTAT JUDGEMENT This Appeal has been filed from the order dated 28.03.2018 passed by the Commissioner of CGST and Cx.(Appeals-III), Mumbai in Order-in-Appeal No. NA/GST A-iii/MUM/609/17-18. 2. The issue to be decided is Whether the Appellant… Read More »

Applicability of Reverse Charge Mechanism (RCM) on Purchases from Unregistered Persons

By | March 7, 2019

Applicability of Reverse Charge Mechanism (RCM) on Purchases from Unregistered Persons Section 9(4) of CGST Act, 2017 and Section 5(4) of IGST Act, 2017 contain provisions regarding Reverse Charge Mechanism (RCM) on purchases from unregistered persons. GST on supplies from unregistered person to registered person is levied in the hands of registered person under RCM.Government… Read More »