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Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Services rendered by an authorised service provider under Telangana's electronic service delivery framework were treated as distinct from supplies by the State Government. The Authority found that MeeSeva collects user charges over and above statutory fees, and that some services also relate to non-government entities. It therefore concluded that the exemption entries in Notification No. 12/2017-Central Tax (Rate) apply only to Government supplies and only to the extent of statutory levies for discharge of statutory functions. User charges collected separately by MeeSeva were held outside the exemption and liable to GST, so the exemption claim was rejected.
Services rendered by an authorised service provider under Telangana's electronic service delivery framework were treated as distinct from supplies by the State Government. The Authority found that MeeSeva collects user charges over and above statutory fees, and that some services also relate to non-government entities. It therefore concluded that the exemption entries in Notification No. 12/2017-Central Tax (Rate) apply only to Government supplies and only to the extent of statutory levies for discharge of statutory functions. User charges collected separately by MeeSeva were held outside the exemption and liable to GST, so the exemption claim was rejected.
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