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...
Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in India - relevant date of export of services is date of receipt of foreign exchange - refund allowed - AT
Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in India - relevant date of export of services is date of receipt of foreign exchange - refund allowed - AT
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