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...
Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A), proportionate reversal cannot be denied - AT
Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A), proportionate reversal cannot be denied - AT
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