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...
Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – A new case cannot be made by Revenue at the Appellate Stage as per the settled law - AT
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