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...
Cenvat Credit - The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance services availed by appellant for dependants/family members does not qualify as input service. - AT
Cenvat Credit - The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance services availed by appellant for dependants/family members does not qualify as input service. - AT
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