A thorny issue of determination of place of provision of service is discussed elaborately, Rule-by-Rule, in the article in this January 2013 issue of Tax Amicus. Central Board of Excise and Customs (CBEC) has issued a Circular for recovery of confirmed demand even in cases where stay application is pending before different fora. Delhi High Court has held that Commissioner cannot challenge revision order of the Central Government. DGFT has notified new export promotion scheme to grant duty credit scrips for incremental growth in exports to specified countries (Incremental Exports Incentivisation Scheme) while effective rate of duty has been reduced in case of imports from specified countries having trade agreements with India. Service Tax is not payable based on reminder letters for paying insurance premium as per latest Circular based on Point of Taxation Rules, 2011. Form T2, under Delhi VAT, required for submission of information on invoice, etc. is being implemented from 1-2-2013. Kerala High Court has held that transfer of right to use trademark is ‘sale’ under Kerala Value Added Tax Act. Under Income tax, network access charges have been held as revenue expenditure and not capital in nature. Further, ITAT has held that determination of single arm’s length price is permissible if both segments of the assessee, i.e. manufacturing and trading, are intertwined and interrelated, warranting combined transaction approach.