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...
Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another - AT
Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account - The constraints faced in accounting cannot be a ground to assume that the duty has been passed on to another - AT
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