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...
CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT
CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the appellant should not be treated as payment of service tax, accordingly it amounts to reversal of Cenvat credit availed by them, for this reason also demand of Cenvat credit does not exist - AT
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