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 credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any inadmissible Cenvat credit - SCN did not make out a case for invocation of provisions of Rule 14 of Cenvat Credit Rules, 2004 - demand set aside - AT
Reversal of credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any inadmissible Cenvat credit - SCN did not make out a case for invocation of provisions of Rule 14 of Cenvat Credit Rules, 2004 - demand set aside - AT
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