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...
Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved question of issuance of supplementary invoice does not arise - the interest is correctly payable by the appellant on the delayed payment of duty - AT
Interest - delay in payment of differential duty - captive consumption - valuation finalized after the year end on cost construction method - Since no sale is involved question of issuance of supplementary invoice does not arise - the interest is correctly payable by the appellant on the delayed payment of duty - AT
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