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...
Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made after 18.4.2006 - Demand of service tax on the basis of date of payment is not valid - AT
Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made after 18.4.2006 - Demand of service tax on the basis of date of payment is not valid - AT
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