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...
Construction of Residential Complex u/s 65(105)(zzzh) – Undivided Share of Land - at no stage the Board clarified that if land was sold first and then construction is undertaken, there was no service tax liability - prima facie case is against the assessee - AT
Construction of Residential Complex u/s 65(105)(zzzh) – Undivided Share of Land - at no stage the Board clarified that if land was sold first and then construction is undertaken, there was no service tax liability - prima facie case is against the assessee - AT
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