Topic

service classification

2 articlesLatest August 2026
Forward-Charge GST on Advocates Acting as Insolvency Professionals under CGST Act Overturns IBBI Reverse-Charge View : Delhi HC
Case Law Analysis
|Delhi High Court

Forward-Charge GST on Advocates Acting as Insolvency Professionals under CGST Act Overturns IBBI Reverse-Charge View : Delhi HC

The Delhi High Court ruled that fees charged by an advocate serving as an interim resolution professional are subject to GST under the normal forward-charge mechanism, rejecting the IBBI’s reverse-charge classification. Consequently, such professionals must issue GST-compliant invoices and remit tax themselves, affecting all lawyer-insolvency professionals and the corporate debtors they handle.

Supply of Tangible Goods Service | Hire of Trailer Without Transfer of Possession or Control Still Taxable as Service: CESTAT Chennai
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Supply of Tangible Goods Service | Hire of Trailer Without Transfer of Possession or Control Still Taxable as Service: CESTAT Chennai

CESTAT Chennai rules that hiring out trailers without transferring possession or control to the hirer constitutes a taxable 'Supply of Tangible Goods Service' under Section 65(105)(zzzzj), clarifying that mere operational control retained by the provider does not negate service classification. This impacts logistics and equipment rental businesses nationwide, requiring re-evaluation of service tax compliance for asset-hire models where title and control remain with the lessor.

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