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...
Claim of refund of service tax paid earlier but later services were not provided by the appellants - refund allowed even though not shown as receivable in the balance sheet of the appellant. - AT
Claim of refund of service tax paid earlier but later services were not provided by the appellants - refund allowed even though not shown as receivable in the balance sheet of the appellant. - AT
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