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 - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been furnished and secondly input credit has been claimed against invoices not in compliance with Rule 4A of the Service Tax Rules - refund cannot be denied merely on procedural lapse.
Refund claim - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been furnished and secondly input credit has been claimed against invoices not in compliance with Rule 4A of the Service Tax Rules - refund cannot be denied merely on procedural lapse.
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