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...
Refund claim without challenging the assessed bill of entry - whether the appellants are eligible to refund of cess paid against 48 assessed shipping bills during the period April 2005 to February 2006 for export of tobacco and tobacco products? - Held No - AT
Refund claim without challenging the assessed bill of entry - whether the appellants are eligible to refund of cess paid against 48 assessed shipping bills during the period April 2005 to February 2006 for export of tobacco and tobacco products? - Held No - AT
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