Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Construction and commissioning of an underground sewerage scheme was treated as a composite works contract, not a pure service, because it involved construction of sewer networks, wet-wells, pump-houses, rising mains, treatment plant, and supply, erection, testing and commissioning of equipment. For Entry 3A exemption, the Authority held that the goods-value test applies to the composite supply as a whole, not to separate sub-units, and that a Nagar Parishad qualifies as a local authority. It also found the sewerage work related to municipal public health and sanitation functions under Article 243W. Exemption was available from 25.01.2018 on the record, but only conditionally, if the actual goods component at completion did not exceed 25% of the contract value.
Construction and commissioning of an underground sewerage scheme was treated as a composite works contract, not a pure service, because it involved construction of sewer networks, wet-wells, pump-houses, rising mains, treatment plant, and supply, erection, testing and commissioning of equipment. For Entry 3A exemption, the Authority held that the goods-value test applies to the composite supply as a whole, not to separate sub-units, and that a Nagar Parishad qualifies as a local authority. It also found the sewerage work related to municipal public health and sanitation functions under Article 243W. Exemption was available from 25.01.2018 on the record, but only conditionally, if the actual goods component at completion did not exceed 25% of the contract value.
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