Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
Preferential location charges collected for apartment bookings were held to form part of the composite supply of construction services, because choice of location is an integral element of that supply and construction is the principal supply attracting the same GST treatment. A later clarificatory circular issued under Section 168(1) was treated as binding on the authorities and, being clarificatory, applied retrospectively. The earlier advance ruling and appellate order treating such charges as separately taxable were therefore quashed, and the charges were held subject to the same GST treatment as construction services.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
