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...
Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT
Rejection of refund claim - denial of CENVAT credit - Rule 5 of Cenvat Credit Rules, 2002 - the value of service provided by the overseas branch office of the appellant to the foreign base service recipient is neither includible in the export turnover nor in total turnover of the appellant. - AT
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