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...
Denial of CENVAT Credit - prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and would be eligible to credit only in respect of input services used in the construction of the mall - AT
Denial of CENVAT Credit - prima facie view that the appellant is not eligible to take cenvat credit on inputs and capital goods used in the construction of the mall and would be eligible to credit only in respect of input services used in the construction of the mall - AT
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