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...
Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT
Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to service provider - service tax has been paid by the service provider on the full invoice value, even though certain amount was withheld - Rule 4(7) not applicable - full credit allowed - AT
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