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...
Constitutional validity - whether the transactions in buying and selling lottery tickets are not liable to Service tax under the provisions of the FA, 1994 as amended by the FA, 2016? - The amendments carried out by the Finance Act, 2016, are not capable to being implemented for imposition and levy of the service tax - Consequently, the impugned letter dated 10.06.2016 issued by respondent No.3, the circular dated 29.02.2016 and Notification No. 18/2016-ST are quashed. - HC
Constitutional validity - whether the transactions in buying and selling lottery tickets are not liable to Service tax under the provisions of the FA, 1994 as amended by the FA, 2016? - The amendments carried out by the Finance Act, 2016, are not capable to being implemented for imposition and levy of the service tax - Consequently, the impugned letter dated 10.06.2016 issued by respondent No.3, the circular dated 29.02.2016 and Notification No. 18/2016-ST are quashed. - HC
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