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...
Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date looks logical, unfortunately unless the CENVAT credit available in the books is debited, legally it cannot be said that the service tax has been paid. - AT
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