Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as and when the said machinery is delivered at the site of the said M/s VPCL or M/s EPGL - prima facie value not includible - AT
Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as and when the said machinery is delivered at the site of the said M/s VPCL or M/s EPGL - prima facie value not includible - AT
Note: It is a system-generated summary and is for quick reference only.