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...
Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
Penalty under Section 76 & 78 read with Section 80 - Even wherever the tax amount has been paid, tax has not been paid for the total value of taxable service but only a small part of the service - penalty confimred - AT
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