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...
Rate of tax - The claim of the assessee that it should not be taxed at maximum marginal rate is not tenable as the PAN of the assessee suggests that the assessee is a Body of Individuals and not 'Trust' as the fifth character of PAN is 'B' and not 'T' which should be the case of Trust.
Rate of tax - The claim of the assessee that it should not be taxed at maximum marginal rate is not tenable as the PAN of the assessee suggests that the assessee is a Body of Individuals and not 'Trust' as the fifth character of PAN is 'B' and not 'T' which should be the case of Trust.
Note: It is a system-generated summary and is for quick reference only.