Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” - AT
Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section 83A does not read as “only penalty” or “solely penalty” - AT
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