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 - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not applicable because the appellant has paid the service tax under reverse charge - AT
Refund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not applicable because the appellant has paid the service tax under reverse charge - AT
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