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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Denial of refund claim - Notification No. 17/2009-S.T.- Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid on the same, we find no justifiable reason to deny the benefit of refund of such Service Tax to the assessee - AT
Denial of refund claim - Notification No. 17/2009-S.T.- Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid on the same, we find no justifiable reason to deny the benefit of refund of such Service Tax to the assessee - AT
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