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...
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
Import of Information Technology Software - sale or service - end-user license is being provided to the customers in India. Appellant is the distributor of such end-use license - prima facie case is against the assessee - AT
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