Ques: 952: A plot has been allotted by YEIDA YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY for the purpose of Corporate Office on Lease for a term of 90 years.
Whether RCM is applicable as per Notification 13/2017 5A- renting of immovable property OR 5C

Whether the same is an exempt service as per Notification 12/2017 S. No. 41

Whether any other provisions are applicable related to this transaction.

Ans: In service tax law it was prescribed that any long term lease beyond 30 years will not be taxable but similar provisions are overruled by many advance ruling and they say it’s taxable. Pls analyse carefully

Ques: 951: An exporter has not added freight value in Invoice value and not paid GST on export Invoice. Officer says you need to pay tax on this freight value..while the refund is issued on FOB value…is this stance of department valid.

Ans: At initial level of investigation, department is raising this issue. The matter can be argued before higher authorities.

Ques:950: There is no details of supplier and no details of taxable amount was given in the notice only tax demand amount was given, person name is given , who has passed on ineligible ITC ,
no any other details are given in the notice, we never deal with that person
so how can we reply that SCN

Ans: Without proper allegation, SCN is not a valid SCN. Use that type of judgement to reply