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...
Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT
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