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...
Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing of this exemption under belief that there activity does not amount to manufacture, no malafide can be attributed to them. - demand set aside as extended period of limitation not applicable - AT
Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing of this exemption under belief that there activity does not amount to manufacture, no malafide can be attributed to them. - demand set aside as extended period of limitation not applicable - AT
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