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...
Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT
Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant; as appellants are not issuing any certificates to the students and cannot claim exempt - It is settled law that if the plain meaning of the exemption notification covers the assessee, the benefit should be allowed - AT
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