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 - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - refund cannot be allowed.
Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said exemption but had chosen to pay Service Tax in the beginning of the year - refund cannot be allowed.
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