Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Management, Maintenance or Repair Service - Retreading of tyres - The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge service tax liability on the gross amount charged for the transaction for the period on or after 16-6-05 along with interest - AT
Management, Maintenance or Repair Service - Retreading of tyres - The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge service tax liability on the gross amount charged for the transaction for the period on or after 16-6-05 along with interest - AT
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