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...
CENVAT Credit - utilization in excess of 20% - The appellant would be required to discharge interest on the excess utilization of the cenvat credit in a particular month at the applicable rate - there is no justification in imposing penalty or directing recovery of the credit.
CENVAT Credit - utilization in excess of 20% - The appellant would be required to discharge interest on the excess utilization of the cenvat credit in a particular month at the applicable rate - there is no justification in imposing penalty or directing recovery of the credit.
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