Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.
Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal of the assessee against the decision of Tribunal.
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