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...
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge mechanism - Since there was a bonafide doubt, no penalty.
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